Chapter 39. CUSTOMS OFFICES AND THEIR FUNCTIONS
§1 Customs Offices
Article 401. Customs Offices and Their Place in the System of State Bodies of the Russian Federation
1. Customs offices comprise an integrated federal centralised system.
2. The state power bodies of the constituencies of the Russian Federation, the local self-governance bodies and public organisations shall not interfere in the functioning of customs offices.
Article 402. Organisation of the Customs Authorities
1. The customs authorities structure includes:
[1] the Federal Customs Authority;
[2] regional customs departments;
[3] customs offices;
[4] customs checkpoints.
2. The inception, reorganisation and dissolution of regional customs departments, customs offices and customs checkpoints is effected by the Federal Customs Authority.
The Federal Customs Authority determines the competence of individual customs bodies with regard to discharge by them of various specific customs functions and defines the boundaries of their operating regions. The Federal Customs Authority has the right to set up special-purpose customs bodies whose competence is determined by the specific powers vested in them for the fulfilment of specially assigned functions, or for the purpose of carrying out specific functions assigned to the customs authorities, or for effecting customs operations with specific kinds of merchandise.
3. The activities of the regional customs departments, customs offices and customs checkpoints shall be regulated by statutes approved by the Federal Customs Authority. The customs checkpoints do not necessarily have the status of a legal entity.
4. The organisation of the customs authorities also incorporates various institutions other than law-enforcement bodies which are established by the Federal Customs Authority for rendering support to customs offices in discharge of their duties.
Article 403. Functions of Customs Offices
The customs offices are assigned to:
[1] effect the customs registration and customs control measures, create favourable conditions for expediting goods conveyance across the customs border;
[2] levy customs duties, taxes, antidumping, special and compensating fees, customs fees, verify the correctness of calculation and timeliness of payment of said duties, fees and taxes, and take measures for their compulsory collection;
[3] ensure the observance of the requirements regulating the conveyance across the customs border of goods and means of transport;
[4] ensure the observance of the restrictions and prohibitions pursuant to the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities and the international treaties, to which the Russian Federation is party, with regard to the goods conveyed across the customs border
[5] ensure protection of the intellectual property rights provide within the scope of their competence;
[6] prevent smuggling and other crimes and administrative offences in the sphere of customs system, obstruct illegal conveyance across the customs border of drugs, weapons, items of cultural value, radioactive agents, plants and animals under the threat of extinction, their components and derivatives, intellectual property objects and other goods, as well as render assistance in the struggle against international terrorism and prevent unlawful interference in the operations of international civil aviation at the premises of the airports of the Russian Federation;
[7] within the sphere of their competence pursuant to the provisions of the Law of the Russian Federation on Currency Regulation and Currency Control, customs offices exercise currency control over the operations involving conveyance of goods and means of transport across the customs border;
[8] keep customs statistics pertaining to foreign trade operations;
[9] ensure the fulfilment by the Russian Federation of its international obligations with regard to customs procedures, cooperate with the customs authorities and other competent bodies of foreign countries, as well as with the international organisations involved in customs activities;
[10] provide information and legal advice with regard to the customs system; in accordance with the established order, provide information to state bodies, various organisations and citizens;
[11] carry out science research applicable to needs of customs procedures.
Article 404. The Customs Flag, the Customs Ensign and the Customs Emblem
The customs bodies are authorised the Customs Flag and the Customs Emblem. The customs sea- river patrol boats are authorised the Customs Ensign. The customs motor vehicles and aircraft feature the Customs Emblem. The descriptions and design of the Customs Flag, Customs Ensign, and the Customs Emblem are approved by the President of the Russian Federation.
Article 405. Location of Customs Offices
1. Customs offices are located at the checkpoints set up at the border gates of the State Border of the Russian Federation. Any other locations of customs offices are authorised by the Federal Customs Authority proceeding from the passenger and merchandise flows, the intensity of development of foreign economic relations of the specific regions, the requirements of shipment organisations, exporters, importers, other participants of foreign economic activities.
2. Customs offices are set up on the premises directly owned by the customs authorities. The customs checkpoints and structural divisions may be located at the premises of temporary-storage warehouses, bonded warehouses and duty free shops allocated to the customs authorities by their owners, as well as in the offices belonging to the participants of foreign economic activities involved in regular export and import operations.
Article 406. Places for Performing Customs Operations
Customs operations involving customs registration/clearance of goods and means of transport are performed on the location of customs offices and their structural divisions. Upon a motivated request of an interested person approved and with a written approval by the chief of the customs office or his (or her) authorised officer, requisite customs registration/clearance operations may be performed in other designated places. The customs authorities shall not object to performing customs registration/clearance operations with goods and means of transport at the location of said goods and means of transport provided the efficiency of customs control procedures is not impaired.
Article 407. Customs Office Operating Hours
1. The working operating hours are determined by the chiefs of customs offices pursuant to the Russian legislation.
The customs operating hours in sea- and river ports, airports and other checkpoints at the State Border of the Russian Federation should comply with the working hours established for the border guard control bodies and services operating the border gates. The customs operating hours in other places set up for effecting customs control formalities are determined based on the requirements of shipment organisations and the participants of foreign economic activities.
The customs operating hours at the checkpoints at the State Border of the Russian Federation located adjacently to the border gates of their neighbouring countries should be coordinated with those established for the customs offices of such neighbouring countries.
2. Upon a motivated request of an interested person, some of the customs operations may be performed beyond the customs operating working hours.
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