ORDER OF CUSTOMS COMMITTEE OF THE UNION STATE

of March 16, 2001 No. 2

About the Standard procedure for inspection activities of customs authorities of the Union State

For the purpose of standardization of procedures of customs control and enhancement of inspection activities of customs authorities of the Union State I order:

1. Approve the Standard procedure for inspection activities of customs authorities of the Union State (appendix).

2. To chiefs of customs authorities of the Republic of Belarus and the Russian Federation to bring the documents regulating activities of inspection divisions of customs authorities into compliance to the Standard procedure for inspection activities of customs authorities of the Union State.

3. To exercise control over the implementation of this order to the vice-chairman of the State Customs Committee of the Republic of Belarus A.V.Pyzhik and the vice-chairman of the State Customs Committee of Russia B. M. Gutin.

 

Appendix

to the order of Customs committee of the Union State of March 16, 2001 No. 2

Standard procedure for inspection activities of customs authorities of the Union State

This Standard procedure for inspection activities of customs authorities of the Union State (further - the Standard procedure) is developed for the purpose of further standardization of the customs legislation of the Republic of Belarus and the Russian Federation according to the international standards and rules.

The basic concepts used in the Standard procedure:

participants of foreign economic activity (foreign trade activities) - the legal entities and physical persons performing the foreign economic activity connected with movement of goods and vehicles through customs border of the Republic of Belarus (Russian Federation);

the organizations - the legal entities created according to the legislation of the Republic of Belarus (Russian Federation);

physical persons - citizens of the Republic of Belarus (Russian Federation), foreign citizens, stateless persons;

individual entrepreneurs - the physical persons registered in accordance with the established procedure and performing business activity without formation of legal entity;

persons - the organizations and (or) physical persons;

shortage - tax amount, not paid to the time established by the legislation;

economic actors - persons performing economic activity;

the checked persons - the participants of foreign trade activities, other economic actors performing activities, control of which is imposed on customs authorities;

inspection activities - set of the actions for control of legality of movement of goods and vehicles performed by customs officers through customs border of the Republic of Belarus (Russian Federation), and also behind activities of participants of the foreign trade activities or other persons performing activities, control of which is imposed on customs authorities.

I. Purposes of inspection activities

Main objectives of inspection activities of divisions of customs inspection of the Republic of Belarus (Russian Federation):

- assistance to development of civilized forms of foreign economic activity, enhancement of methods of work of customs authorities, their reduction in compliance to international standards;

- forming of need of participants of foreign trade activities for complete and timely customs payment that restrains low degree of law-abidingness of many of them;

- creation of conditions of economic unprofitableness of violation of the customs legislation, inevitability of responsibility for offenses;

- increase in level of collecting of customs payments.

II. Tasks of nnspektsionny activities

Goal achievement of inspection activities is possible by realization of complex of the following tasks.

Sphere of control and inspection activities

1. Studying of the operating practice of customs, financial and currency exchange control; the reasons and conditions promoting evasion, incomplete (untimely) entering into the budget by participants of foreign trade activities of the established payments.

2. Development and introduction in practice of activities of customs authorities of the Union State of mechanisms of control of activities of participants of the foreign trade activities allowing violations of the customs legislation.

3. Determination of the current and perspective directions of control of activities of participants of foreign trade activities. The organization of single integrated approach to inspection activities of Customs Services of the Union State.

4. Inspection checks of effectiveness and effectiveness of mechanisms of customs control on all sites of work. Preparation to management of the Customs Committee (CC) of the Union State of offers on timely influence on negative processes in the field of financial and economic activities of participants of foreign trade activities, on omissions and defects of divisions of customs authorities in planning, the organization and practice of control.

5. The organization of checks of financial and economic activities of persons, control of which is imposed on customs authorities, concerning compliance with law of the Republic of Belarus (Russian Federation) about customs affairs and international treaties.

Sphere of administrative and legal activities

6. Participation in preparation on the instructions of management of shopping mall of the Union State of drafts of resolutions concerning customs policy in the field of management and control of activities of participants of foreign trade activities.

7. Generalization of results of inspection activities and representation on this basis of drafts of orders of the Chairman of shopping mall of the Union State, decisions of board and other departmental regulatory legal acts regulating activities of customs authorities concerning the customs legislation.

8. Development of the legal base of cooperation of customs authorities of the Union State directed to interaction with law enforcement and monitoring bodies regarding realization of function of inspection activities.

Sphere of information and analytical activities

9. Obtaining, processing and systematization of information on activities of participants of foreign trade activities at stages:

a) preparation of the external economic transactions (economic and legal support);

b) preliminary transactions of customs clearance when moving goods and vehicles through customs border;

c) declaration of goods and vehicles;

d) receipts of illegal profit on results of the external economic transactions as consequences of direct or indirect evasion from customs payments.

10. Identification of the standard models and schemes of foreign economic activity allowing to evade from complete and timely customs payment, determination in them "vulnerable points", influencing which by methods of economic, legal and administrative regulation the management of customs authorities of the Union State will have opportunity to influence situation.

11. Systematization and generalization of practice of application of orders, instructions, instructions, decisions of boards and other regulations of shopping mall of the Union State. Determination on this basis of degree of effectiveness and effectiveness of the applied package of measures in case of production of customs control.

12. Creation of information and analytical base of results of inspection activities and forming on its basis of model forecasts about tendencies of origin and development of the negative phenomena in customs affairs for anticipatory influence of management of shopping mall of the Union State on the specified processes.

Sphere of organizational activities

13. Reforming of structural divisions of customs inspection of Belarus and Russia on the basis of standard structure of service of customs inspection of the Union State with its subordination directly to the chief of customs authority.

14. The organization and direct conducting scheduled, selective and special inspections for the directions carried to competence of customs inspection. Attraction to participation in check of specialists of other divisions of customs authorities, other state monitoring bodies.

15. The organization "bonds across" between divisions of central office of the Union State, and also between regional customs authorities, in case of obligatory respect for the principle of one-man management, for the purpose of the solution of tasks on control of foreign economic activity.

16. Creation of conditions for experience exchange and advanced training of personnel of inspection divisions of customs authorities of the Union State.

III. Subjects of inspection activities

Subjects of inspection activities in this Standard procedure are understood as the inspection divisions of customs authorities of Belarus and Russia performing according to national legal systems and the legislation of the Union State the subsequent goods control and vehicles and also control of activities of participants of foreign trade activities, objects of okolotamozhenny infrastructure and other persons, control of which activities is imposed on customs authorities.

Structure of inspection divisions of the Union State at stage of forming of single customs space

17. Structure of inspection divisions of the Union State.

State Customs Committee of Russia - Customs inspection (as Head department). The chief of the Customs inspection of the State Customs Committee of Russia directly submits to the Chairman of Committee (activities directly coordinate and one of vice-chairmen controls according to the decision of the chairman of the State Customs Committee of Russia).

State Customs Committee of the Republic of Belarus - Customs inspection (as management or independent department). The organizational form of division of customs inspection of the State Customs Committee of the Republic of Belarus and the supervising deputy are determined by the decision of the chairman of the State Customs Committee of the Republic of Belarus.

Customs inspections of the State Customs Committee of the Republic of Belarus and the State Customs Committee of Russia consist of the following departments (departments):

- department of the organization of control of activities of participants of foreign trade activities;

- department of the organization of interaction with tax and other monitoring bodies - for Russia;

- department of the organization of interaction with law enforcement, tax and other monitoring bodies - for the Republic of Belarus;

- information analysis department;

- inspection division;

- inspection department behind application of customs procedures by participants of foreign trade activities;

- department of cameral checks.

18. Standard structure of Service of customs inspection of the regional customs authority (RCA):

- department of the organization of accounting of participants of foreign trade activities;

- department of the organization of control of activities of participants of foreign trade activities;

- department of the organization of interaction with tax and other monitoring bodies;

- information analysis department;

- inspection division;

- inspection department and coordination of inspection activities;

- department of legal proceedings,

- departments of customs inspection of customs.

The chief Sluzhby of customs inspection the MOUTH directly submits to the chief the MOUTH and is the deputy chief Rtunachalnik Sluzhby (according to the decision of the chairman of the State Customs Committee of the Republic of Belarus and the chairman of the State Customs Committee of Russia).

19. The standard structure of customs provides departments (departments) of customs inspection with direct subordination to the chief of customs.

Forces and policy tools of inspection activities

20. Under the organization of forces and policy tools of inspection activities the following requirements shall be observed:

a) the number of divisions of customs inspection of the Union State provides accomplishment of all tasks assigned to service taking into account load of employees, quantity of under control objects and other indicators of activities of inspection divisions;

b) high professional level of specialists of the departments of customs inspection performing checks of financial and economic activities as the understanding of motivation of behavior of the entrepreneur is necessary that does necessary knowledge of the following organization-legal aspects of business activity:

- procedure for state registration of the legal entities and physical persons which are engaged in business activity;

- procedure for liquidation of legal entities and individual entrepreneurs;

- licensing of different types of activities;

- certification of goods;

- use of methods of audit when conducting checks of financial and economic activities;

- requirements of civil, customs, tax and currency legislations;

- the operating procedure for financial accounting and the reporting;

- working conditions of the entrepreneur with banks and other credit institutes, etc.;

c) material logistics of services of customs inspections of the Union State shall be performed based on the high-speed, modern electronic equipment capable to provide quick access to normative reference information, necessary electronic databases, work with them, including information transfer on modern communication channels.

IV. Objects of inspection activities

Objects of inspection activities are the goods and vehicles moved through borders of the Union State, activities of participants of foreign trade activities, customs agents (for the Republic of Belarus) and other persons, control of whose activities is imposed on customs authorities.

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