The customs policy pursued by the states ininterests in upholding national foreign economic interests, is a complex of systemic measures of an economic, legal and organizational nature and consists in the regulation of customs relations. It acts as a component of the entire foreign economic policy and most directly determines economic security.
Implementation of an effective customs policyis based on the observance of principles that establish the most general directions and determine the provisions on which customs procedures are formed. For example, for a country such as Russia, organized as a federal state, one of the most important principles of the organization of customs policy are the principles of unity. These principles of customs control assume that:
- creation of any customs borders is prohibited on the territory of the Russian Federation;
- It is not allowed to create obstacles to the movement of goods, services and finances;
- the introduction by local and regional authorities of any payments and charges of a customs nature for the transferred resources is prohibited;
- the introduction of temporary restrictions on their movement can be made only on the basis of the federal law.
TC RF in art.1 establishes that the customs procedures have as their objective the organization of the movement of vehicles and goods in accordance with the adopted legislative acts. A set of norms of customs regulation creates a system of customs law of the Russian Federation.
The main categories, which operate the law in the field of customs law, are customs procedures, customs and customs operations.
Customs is a system of methods, andtechnical resources, through which the customs regulation is provided in accordance with established legal norms and rules. Its structure includes customs statistics, tariffs, operations and customs procedures.
The latter are considered in the RF TC as a systemnorms and rules that define the algorithm for the performance of customs operations, and the operations, in turn, are separate actions performed with the objects of the customs business and persons engaged in activities falling within the competence of the customs control bodies. These include payment of payments, filling in relevant documents, maintaining control, issuing goods.
Customs formalities (this term is oftenapplies as identical to procedures), include: internal transit, storage, name and rules for the use of customs regimes. Implementation of all formalities, as a rule, is carried out in the process of registration, transported across the state border of goods. In fact, the customs procedure, customs transit and other formalities represent those powers, the fulfillment of which occurs both by customs officials and foreign economic agents.
The customs tariff is an instrument, or rathera means of trade policy, through which the regulation of the internal market takes place, and its interaction with external markets takes place. Its foundation is the Commodity Nomenclature for Foreign Economic Activity, used for customs and tariff support of this activity. The meaning of this nomenclature is that each object moved across the border has a unique unique code that serves as the basis for applying the duty rate and determining its value.
An independent component of the customs businessis the statistics that serves and is used primarily to control the systematic and correct receipt of payments to the federal budget. Its object is the goods, potentially having the opportunity to influence the amount of material resources of the state.
These elements in their integrity, practicallyare realized only on the basis of the norms of customs law. And through the customs policy, both current and prospective tasks in the field of foreign economic activity of the country are achieved.