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Profession "customs officer". The specialty "customs affairs" is your confident step into the future

Topic 2. Sources of customs affairs.

Lecture 2.

Literature

1. Bakaeva O.Yu. Formation and development of modern customs law Russian Federation. // Law and politics. – 2002. – No. 1

2. Blinov N.M. Customs policy of Russia X - XI centuries - M.: Rusina, 97.

3. Bodrilina V.P. Historical milestones in the organization of the Central Customs Administration in Russia // Customs Gazette. – 1995. – No. 11. – P.107-113.

4. Bunich L.N. About customs duties in Russian state// Customs statements. – 1994. – No. 1. – P.159-165.

5. Bunich L.N. On customs duties in the Russian state // Customs Gazette. – 1994. – No. 2. – P. 117-123.

6. Butov Ya.V. Customs policy of Russia and its implementation in the second half of the 19th century. – M.: RIO RTA, 1995.

7. Gabrichidze B.N. "Formation and development of the customs service." M., INFRA-M, 1990.

8. Ershov A.D. International customs relations. Textbook.-S-P branch of RTA, 2000.

9. Kalashnikov S.D. Historical experience of protectionist customs policy in Russia. 1877 - 1913. Uch. allowance. M.: RIO RTA, 1996.

10. Kislovsky Yu.G. History of customs of the Russian state. – M.: IPO Author, 1995.

11. Fundamentals of customs affairs: Teaching. manual in XII issue. Issue I: Development of customs affairs in Russia / Scientific editor. P.V. Dzyubenko. M.: RIO RTA, 1995.

12. Customs business in Russia: Collection of documents and materials. T.1: 907-1721/ Comp. V.A. Shamakhov et al. M.: IPO Author, 1996

13. Customs Code of the Russian Federation - Federal Law of June 18, 1993 No. 5223-1.

14. Federal Law "On Customs Tariffs" dated May 21, 1993. No. 5003-1 as amended federal laws dated 08/07/95 No. 128-ФЗ, 11/25/95 No. 185-ФЗ, 12/27/95 No. 211-ФЗ, 02/05/97 No. 25-ФЗ, 02/10/99 No. 32-ФЗ, 05/04/99 No. 95-ФЗ.

Concept, system of sources of customs affairs. Constitution of the Russian Federation, international legal acts, federal laws, by-laws regulations.

Effect of international treaties in the implementation of customs business in the Russian Federation.

Basic customs terminology.

The process of development, integration and globalization of the world economy has led to the fact that modern stage development, no country is capable of developing independently. External economic ties became objectively determined and turned into an important factor of economic growth. Relationships that arise during external economic activity, namely the movement of goods and services, vehicles across the customs border, regulates customs affairs.

Customs- these are relations that develop in the system of foreign economic relations and are one of the most important elements in international relations at the global and national level.


According to the standards recognized by the World Customs Organization, an indicator of the degree of development of the customs administration of any state is a developed infrastructure, the use of modern information technologies, a legal framework and qualified personnel. The modern customs service of Russia meets these criteria, and the adoption of a new Customs Code(came into force on January 1, 2004) brings it closer to the top ten customs administrations in the world with the most developed legislation. The norms laid down in this document require a radical reform of customs administration, new approaches, a change in priorities, and, moreover, a change in the psychology and mentality of customs officers. This is the beginning of a large-scale reform of customs in the Russian Federation.

Moving away from administrative and fiscal pressure towards full assistance to participants in foreign trade activities, abandoning total customs control and moving to work based on analysis and risk management, the use of the latest information technologies, paperless exchange of information, partnerships with business - all these are components of the reform that has already begun.

Despite all the complexity and contradictory nature of the historical path of Russian customs, its experience indicates that customs business and customs regulation in Russia have emerged as the most important area of ​​economic regulation of the state’s foreign trade activities, an instrument for regulating foreign trade and protecting national interests. Therefore, they, in turn, underlie the characteristics of foreign trade (foreign economic) activities.

From the very phrase “customs business” it follows that in its proper sense it means the activities carried out by customs and other structures interacting with it. In modern understanding, the term “customs business” covers a complex set of relations directly related to external and domestic politics and the activities of the state.

Within the framework of state regulation of foreign trade activities, customs activities are multi-purpose in nature and serve to satisfy various interests and needs.

In the Customs Code of the Russian Federation (Article 1, Part 2), customs business is understood as a set of methods and means of ensuring compliance with customs tariff regulation measures and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation foreign trade activities related to the movement of goods and vehicles across the customs border.

Customs business – subject of jurisdiction of the Russian Federation. The Constitution of the Russian Federation (clause “g” of Article 71) places customs regulation under the jurisdiction of the Russian Federation, which consists of establishing procedures and rules, subject to which persons exercise the right to move goods and vehicles across the customs border of the Russian Federation (Article 1, Part. 1. Labor Code of the Russian Federation).

According to Article 1. Part 3. The Labor Code of the Russian Federation carries out general management of customs affairs by the Government of the Russian Federation in accordance with the legislation of the Russian Federation, and the federal body executive branch, authorized in the field of customs affairs, ensures the direct implementation for customs purposes of tasks in the field of customs affairs and the uniformity of application of the customs legislation of the Russian Federation by all customs authorities on the territory of the Russian Federation.

The assignment of customs affairs to federal competence ensures the unity of the customs territory and the centralization of customs affairs in the country.

Under customs territory means the territories of the Russian Federation, as well as those located in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation artificial islands, installations and structures over which the Russian Federation exercises jurisdiction. In the customs territory of the Russian Federation, unified customs legislation is in full force.

However, the concept of customs territory does not coincide with the concept of state territory. In a number of cases, areas of state territory may be excluded from the customs territory and, conversely, areas located outside the state border may be included.

In accordance with Art. 2 Part 1.2 of the Customs Code of the Russian Federation, the customs territory consists of the territory of the Russian Federation, and also includes artificial islands, installations and structures located in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation, over which Russia exercises jurisdiction in accordance with legislation of the Russian Federation. Also on the territory of the Russian Federation there may be special economic zones created in accordance with federal laws that are part of the customs territory of the Russian Federation. Goods placed on the territory of special economic zones are considered to be outside the customs territory of the Russian Federation for the purposes of applying customs duties, taxes, as well as prohibitions and restrictions of an economic nature established by the legislation of the Russian Federation on state regulation of foreign trade activities, with the exception of cases determined by the Customs Code and other federal laws.

Article 8 (Part 1) of the Constitution of the Russian Federation establishes: “in the Russian Federation, the unity of the economic space, the free movement of goods, services and financial resources, support for competition, and freedom of economic activity are guaranteed.” On the territory of the Russian Federation “the establishment of customs borders, duties, fees, and any obstacles to the free movement of goods, services and financial resources is not allowed” (Part 1 of Article 74 of the Constitution of the Russian Federation).

Under the customs border refers to an imaginary (conditional) line limiting the customs territory. Elements of the customs border are the limits of the customs territory of the Russian Federation, as well as the perimeters of special economic zones, exclusive economic zone and the continental shelf, on which there are artificial islands, installations and structures over which Russia exercises jurisdiction in accordance with the legislation of the Russian Federation.

The customs border coincides with the State border of the Russian Federation, with the exception of the perimeters of special economic zones, exclusive economic zones, and the continental shelf, on which there are artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation.

It is customary to distinguish between external and internal boundaries.

External customs border divides the customs territories of adjacent states. It, as a rule, coincides with the state border, with the exception of the perimeters of special economic zones, exclusive economic zones and continental shelves, on which there are artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation. The protection of the external customs border is carried out by border troops together with customs officers.

Internal customs borders form the perimeters of special economic zones. They pass deep into the customs territory of the country.

In terms of its administrative and legal status, the internal customs border is equal to the external one: the territory of the special economic zone is considered as border, entry there is carried out strictly with passes through special checkpoints. However, the protection of the internal border is provided not by border troops, but by customs troops together with the administration of the free customs zone.

To ensure the unity of the economic space and the unity of customs affairs in the country, the Constitution of the Russian Federation provides for appropriate restrictions in the activities of federal bodies state power, state authorities of the constituent entities of the Russian Federation and local governments.

The unity of customs affairs is also guaranteed by the peculiarities of the legislative process in relation to federal laws on issues customs regulation: according to Article 106, paragraph “c” of the Constitution of the Russian Federation, such normative acts are subject to mandatory consideration in the Federation Council of the Federal Assembly.

Based on the content of the Customs Code of Russia and other regulations in the field of customs affairs, the structure of the customs affairs looks like as follows:

Customs regulation;

Basic principles of movement of goods and vehicles across the customs border;

Activities in the field of customs;

Customs procedures;

Customs regimes;

Special customs procedures;

Customs and tariff regulation (country of origin of goods and customs payments);

Customs clearance;

Customs control;

Maintaining customs statistics of foreign trade;

The fight against smuggling and other crimes in the field of customs, inquiry and operational investigative activities of customs authorities;

The fight against administrative offenses in the field of customs (violations of customs rules) and the application of penalties for these violations, proceedings in cases of administrative offenses and their consideration;

Information and consultation;

Appealing decisions, actions (inaction) of customs authorities and their officials;

Customs authorities;

Regulation of service in customs authorities;

Information systems And information Technology in customs affairs.

The above system reflects only modern structure Russian customs affairs. But customs matters are not immutable. New tasks of customs regulation may require new means of its implementation, and their changes and additions will be adequately reflected in the content of customs activities. However, whatever the set of customs components in each at the moment, in their totality they are always aimed at achieving the economic, regulatory and law enforcement goals of the state.

Economic goals customs activities are achieved through the collection of customs duties when moving goods across the customs border: customs duties, value added tax, excise taxes, fees for customs clearance, storage of goods, customs escort.

Regulatory goals of customs activities are achieved by establishing rates of customs duties applied to goods moved across the customs border, as well as prohibitions and restrictions on the import and export of goods, licensing, export and import quotas; issuing permits for the import and export of certain goods, etc. Regulatory customs activities are carried out based on considerations of protection economic basis the country's own sovereignty; protection of internal consumer market, as a response to discriminatory or other actions that discriminate against Russian individuals foreign countries and their unions and for other quite important reasons. The establishment of any protectionist measures is carried out by customs authorities, subject to compliance with the requirements stipulated by the legislation and international treaties of the Russian Federation.

Law enforcement purposes of customs activities are to protect the state security of the country, public order, life and health of people, morality, moral principles and cultural values ​​of society; in the protection of animals, plants, the environment natural environment; in ensuring the interests of Russian consumers of imported goods; in the application of measures to suppress illicit trafficking in narcotic drugs, weapons, objects of artistic, historical and archaeological property, etc. The activities of the entire system of customs authorities, which are entrusted with the functions of customs control, combating smuggling, and other crimes in the field of foreign economic activity, as well as administrative offenses in the field of customs affairs, operational investigative activities, production and consideration of cases of administrative offenses in the field of customs affairs, as well as the application of liability for these violations.

Customs business is a state monopoly. Main meaning The state monopoly of customs affairs is to ensure centralized regulation of foreign trade exchange.

The customs monopoly solves two problems: the full use of foreign economic relations to resolve issues of development of the country’s economy and protecting it from the adverse effects of foreign economic factors - speculative, monopolistic, opportunistic, etc.

The Russian Federation is participating in international cooperation in order to harmonize and unify national legislation with international standards and practice (Article 1, Part 4 of the Labor Code of the Russian Federation).

Customs business is closely related to international relations. It depends on Russia’s international treaties and contributes to their implementation. The Customs Code of the Russian Federation (Article 8 Part 2 of the Labor Code of the Russian Federation) establishes that when carrying out customs business, the principle of priority of an international treaty of the Russian Federation is applied if the Customs Code of the Russian Federation and other legislative acts of the Russian Federation on customs affairs contains other rules.

Development international relations in the field of economics has made customs specialists in demand. There is not a single state that exists in isolation and can develop without connections with the economies of other countries. Foreign economic activity involves the import and export of goods and services across borders. This entire process is controlled by customs organizations.
Customs business represents the entire system of relations associated with international ones. This is one of the most important links that determine the main body in this system is customs.


But customs business is also a complex chain of relationships, which also includes domestic and country elements.

Today it is in great demand. This is especially true for those who know their job very well and strive to improve their level of professionalism. Many educational institutions offer training in customs affairs. After graduating from such an institution, you can work in several directions. This could be the position of a customs broker inspector, a customs manager, a customs clearance specialist, or a specialist in foreign economic activity.


The customs specialty provides comprehensive training in the field of international relations and foreign economic relations. They study here general concepts customs affairs and principles for carrying out activities in this area, methods for determining the country of origin of a product and its value.

One of the areas during training in the specialization “customs business” is the specifics of keeping records of customs and other payments, as well as cash collateral, which goes to the accounts of customs authorities.

The movement of goods across borders requires certain controls. This is also the responsibility of customs specialists. They monitor compliance with transportation rules, prohibitions and restrictions that apply to certain groups of goods and services passing across the border. If unusual situations arise or violations are detected, the customs officer is obliged to stabilize the situation and bring the perpetrators to justice.


Modern technologies make accounting and other areas of activity much easier. Therefore, customs business also requires knowledge in the field of new developments. The specialist must be able to use information technologies and systems, technical means And software in your work.

A customs officer must conduct analytical work and statistics of foreign trade. That's why this direction has a special place in the learning process. In addition, the customs officer must provide advice and counsel to those moving goods and services across the border.
We can say that this is a very interesting and exciting profession. There is an opportunity for career growth and advanced training.

Remember the wonderful movie " White sun desert" and its hero customs officer Vereshchagin? There was no longer a border or a country whose interests he stood guard over, and Vereshchagin still guarded his customs. “I don’t take bribes. I feel bad for the state!” – catchphrase this handsome strongman with principles and sovereign thinking has become the personification of the portrait of a real customs officer.

Remember the wonderful film “White Sun of the Desert” and its hero customs officer Vereshchagin in the magnificent performance of Pavel Luspekayev? There was no longer a border or a country whose interests he stood guard over, and Vereshchagin still guarded his customs, looking with disgust at the watermelons and black caviar that his wife fed him day after day. “I don’t take bribes. I feel bad for the state!” – the catchphrase of this handsome strongman with principles and sovereign thinking has become the personification of the portrait of a real customs officer.

This is exactly how principled and conscious a person who stands guard should be state interests. Must be - this key phrase, since the portrait of a modern customs officer is very different from the “film” one. And it's not that modern world there are no Vereshchagins left, but the fact is that many young people choose the profession of a customs officer thoughtlessly. They are seduced by the supposed benefits, forgetting about the significance and features of this profession. Therefore, today we will try to talk about all the nuances, disadvantages and advantages of the customs officer profession, and we hope that this will help you consciously approach the choice of your future job.

Who is a customs officer?


Customs officer is an employee of the state customs service who monitors the movement of people, things, vehicles, goods and other items across the customs border, as well as carries out customs clearance and collection of customs duties.

The name of the profession comes from the Old Russian word tamga (seal, tax, duty), which in turn has Turkic roots. Note that in Ancient Rus' the customs was called mytney (from the word myt - the name of the payment collected by local princes). Story customs officer profession originates in ancient times, when the first externally economic relations between states. It was then that the need arose to control goods and people crossing borders. This is what the very first customs officers did, and their activities have remained virtually unchanged since that time.

Today, as before, the job of a customs officer is to clear goods transported across the state border. The professional responsibilities of this specialist include:

  • registration of documentation for cargo;
  • cargo inspection at customs, screening of citizens at the airport or train station;
  • detection of contraband and goods prohibited for import or export;
  • work at checkpoints;
  • accounting of confiscated goods;
  • investigation of offenses in the field of customs law.

More specifically, the customs officer must check the documentation for the goods and draw up his own declarations, determine the country of import and export of the goods and determine the amount of duties and their quantity, allow the cargo and citizens to cross the border. By the way, the range of duties of customs officers is so wide that within the profession there are several narrow specializations that depend on the specialist’s place of work: checkpoint worker, worker passport control, employees of the international customs department, etc. Therefore, when crossing the border, citizens, as a rule, have to deal with a variety of representatives of this profession. It does not matter where exactly this border passes: at the airport, at railway station or in a sea harbour.

What personal qualities should a customs officer have?

Customs officer's work is associated with certain risks and temptations that impose a number of requirements on representatives of this profession. First, they must be different high degree patriotism, integrity and honesty. In addition, any customs officer must have such personal qualities, How:


I would also like to say something about intuition. It is visually very difficult to determine whether a person or vehicle is carrying prohibited cargo or not. But experienced customs officers do this according to some signs that only they understand, “pulling the thread,” gradually unwinding the ball. In doing so, they rely not so much on knowledge of psychology and practical skills, but on their own intuition.

Also, the customs officer is required to have impeccable knowledge of laws, legal and legal subtleties, rules for maintaining documentation and possession formal business style speech. Economic knowledge is also necessary for a customs officer, especially those related to trade turnover.

Advantages of being a customs officer

Ask any customs officer: what are the advantages of his profession. And you will definitely hear in response: of great importance for society. After all, it is the customs officers who stand guard national security countries, preventing the entry of contraband and preventing the free movement of terrorists.

Undoubtedly advantage of being a customs officer can also be called demand. As customs continues to expand as a result of increased trade volumes and the number of people crossing the border, young professionals will find it easy to find employment.

Customs officers have the right to benefits, for example, early retirement and a substantial increase in it. Customs officers involved in checkpoints, searching for contraband and prohibited goods are treated like military personnel and, accordingly, can count on the same benefits.

Thanks to the specifics of the job, a customs officer develops very well his powers of observation, analytical skills, intuition, memory and attentiveness. These qualities, without any doubt, are useful not only when performing professional responsibilities, but also in everyday life. And the skills and knowledge in the field of jurisprudence and foreign economic activity acquired while working at customs will allow a former customs officer to easily obtain a leadership position in a commercial enterprise.

Disadvantages of the customs officer profession


The most important disadvantage of the customs officer profession– this is constant pressure from people who want to get around customs regulations, not paying duties or importing prohibited goods. We can say that almost every customs officer has the risk of encountering them. Not everyone can resist temptation, resist, and remain an honest employee under the pressure of this kind of temptation.

This leads to the next disadvantage of this profession - high staff turnover. According to statistics, in our country customs is one of the most corrupt systems, and only 2-3% of customs officers can be called crystal clear. Well, since our state is actively fighting corruption and regularly introducing more and more anti-corruption measures, the ranks of customs service employees are often “cleansed”.

The disadvantages of this profession are also associated with the psychological stress that exists in the work. The constant need to be fully prepared, to strain attention and memory can lead to nervous breakdowns, stress and prolonged depression.

Where can you become a customs officer?

To become a customs officer It is not at all necessary to have a specialized education. However, since this profession requires a large amount of diverse knowledge, having a higher education is generally a prerequisite. Knowledge and skills in the field of customs can be obtained through special courses.

But still, we recommend obtaining this profession in specialized universities, since in this environment graduates customs academies are valued the most. In addition, only highly qualified customs officers can count on fast career growth, especially if the education in the specialty “Customs Affairs” was received in such best universities Russia, How.

When planning to get an education in the field of “customs specialist”, you should understand all the intricacies of the profession. It is important not only to become familiar with how much employees receive, what their responsibilities are, and what their prospects for career growth are. Please note that there are two options for professional development in this area. The choice in favor of one of them will affect the prospects, selection educational institution, list entrance examinations, intermediate level earnings, place of work.

The history of the customs officer profession goes back more than 10 centuries. Representatives of the specialty are responsible for monitoring the process of moving goods between countries and proper clearance of products at the border. An employee working on the territory of the complex for organizing international passenger transportation monitors the compliance of citizens different states rules for their registration upon arrival and departure.

Basic job responsibilities ordinary customs worker:

  • inspection of goods transported across the border, checking their compliance with the attached documents;
  • assessing the correctness of the preparation of accompanying papers, establishing their authenticity;
  • calculation of customs payments, excise taxes, duties in accordance with the characteristics of the cargo;
  • inspection of citizens, as well as their luggage at the station, airport, checkpoint;
  • registration of permits, entering information about goods into registers;
  • identification of cases of illegal transportation of goods, confiscation of prohibited products, their accounting and subsequent disposal;
  • organization of uninterrupted work of the customs authority.

The list of responsibilities of a senior inspector depends on his position. Such specialists are responsible for ensuring the smooth operation of posts, recruiting employees, and organizing events to improve their skills.

What can a customs specialist do?

When planning to get an education in the specialty “customs business”, you should initially decide on the main direction of work. All representatives of the profession are divided into two categories - employees law enforcement agencies, representatives civil services. The former must monitor the passage of goods across the border and ensure compliance with the legality of all related processes. Usually these are military personnel or people who graduated from law school. Civil part customs workers are represented by graduates of specialized faculties. They most often occupy the positions of declarants, inspectors, and experts.

Customs is not the only possible place of work for those with a specialty. Where you can work depends on education, skills, experience, physical training applicant. In Russia these are mainly airports, train stations, ports, and border posts.

Some professionals become employees commercial structures. They help their clients properly register cargo, calculate potential costs and reduce them, and certify products.

Requirements for employees

Today, many universities teach the basics of the field, but obtaining a diploma for successful career not enough. Anyone who wants to become a customs officer is recommended to first pass a career guidance test. With its help, the applicant will be able to evaluate his strengths, identify problem areas, compare opportunities with potential results. It is better to forget about the profession for people aimed at quick, illegal income. Every year, anti-corruption committees are increasingly active in the fight against offenders, and punishments are becoming more severe.

It is a mistaken opinion that this specialty does not have very high requirements for applicants. Only a careful, responsible person with good intuition, a wealth of knowledge, and the ability to analyze information can become successful in the profession of a customs officer.

Such employees must continue their training on an ongoing basis. This is necessary not only for stable career growth, but also for updating acquired knowledge. The subtleties of managing trade turnover, drawing up documentation, and regulations are constantly changing.

Pros and cons of the profession

One of the main advantages of the profession is the optimal ratio physical activity With mental labor. Typically, during the day, a customs officer inspects cargo, checks documentation, and coordinates issues with related services. If you set up the whole process once, then working in your specialty will not cause much trouble.

Here are some more positive points:

  • studies in the field are not difficult - the disciplines taught are particularly good for those in the humanities;
  • To become a customs officer, you initially do not even have to receive a higher education. You can apply for an ordinary position to assess the prospects and specifics of the field. This will give you time to compare existing educational institutions, familiarize yourself with the requirements put forward by universities, then unlearn to improve your qualifications;
  • Problems with employment for young specialists arise very rarely;
  • employees who graduated from law schools or are in the military are entitled to various benefits;
  • for employees of government agencies are constantly indexed salaries, free training is provided;
  • length of service is accrued according to a special program, which brings retirement age closer.

The main disadvantage of being a customs officer is constant stress. It is also worth noting that ordinary customs officers’ salaries are not the highest. The leading employee of the department earns a decent salary, but it can take years to get a prestigious position.

How to get a profession

People who expect career growth need to study in their field and get a diploma. What subjects to take upon admission depends on the form of study, the chosen direction, and level of education.

Most often taken into account Unified State Exam results in Russian language, social studies, mathematics. A number of universities provide additional exams: physical education, foreign language, computer science, geography.

How and where to study to become a customs officer

Today, different educational schemes are available for those entering specialized universities. In addition to full-time and correspondence forms now offering part-time and distance learning programs. Many commercial institutions do not even need to take entrance exams for contract training. On average, it takes 4-5 years to obtain a diploma.

How much do customs officers earn?

At the beginning professional path The salary of a civilian customs officer is about 25 thousand rubles. For a law enforcement representative, it is on average 30-50% higher. As you gain experience, the indicators increase by 1.5-2 times. High-ranking employees earn from 100-120 thousand rubles. IN government agencies Employee salaries are regularly indexed.

Having received the profession of a customs officer, you can count on financial stability, demand, prospects. You just need to prepare for possible difficulties, assess your strengths, and consider all options for career development.

Customs is a modern, in-demand specialty that involves understanding the complex financial interactions directly related to the external and internal political actions of a particular state. Within the constraints of political decisions, customs officers must carry out their work with the honor of the military and the prudence of financiers. Specialists who have received a diploma in the specialty “Customs Affairs” are obliged to serve their state both in the political and economic fields.

Legislation on customs affairs

The provision of customs services and all work of customs are regulated by the current provisions of the Customs Code. According to Art. 1 of this document, customs business is all methods and means aimed at complying with and ensuring tariff and customs regulation. This also includes the existing system of prohibitions and restrictions established by the legislative acts of the country and accepted for implementation at all customs offices of our state.

Regulating the flow of goods and vehicles that cross our borders directly or reverse direction, - this is the essence of the work of a professional whose diploma says “Customs Affairs”. Universities teaching this specialty are obliged to provide students with all the necessary knowledge about the principles of modern domestic and international legislation, as well as in-depth information on tax, accounting and warehouse accounting, which will certainly be useful to specialists in their future activities.

The second important area of ​​activity of specialists with a diploma in the specialty “Customs Affairs” is the harmonization of domestic laws and regulations with international rules logistics and trade and with the laws of other countries with which our state has economic relations. Standardization of border crossing rules leads to a reduction in the time of delivery of goods to the end user, which means a reduction in the cost of goods for the consumer.

Structure of customs affairs

The basics of customs affairs can be presented as follows:

  • rules for crossing the domestic border for vehicles and goods;
  • existing customs regulations of various countries;
  • provision of various benefits and preferences individual categories goods and vehicles, if stipulated by current regulations;
  • maintaining customs records, international commodity specifications for various categories of goods;
  • determination of liability for violation of customs rules.

In principle, the profession of a customs officer is based on the listed rules as a systemic basis from which further orders and instructions arise that regulate the work of specialists in this area. Although these points are quite different in their meaning, their compliance leads to the same goal - achieving positive economic, regulatory and law enforcement results.

Where to study?

The specialty “Customs Affairs” has code 38.05.02. This parameter helps applicants identify those educational institutions that provide training in a given specialty. Upon completion of the entire course, the graduate is awarded a bachelor's, specialist or master's degree, and the diploma indicates the specialty “Customs Affairs”. This profession can be trained on full-time and correspondence departments specialized universities, and is currently spreading distance learning, helping people get the profession of a customs officer.

Universities

The Faculty of Customs is available in all higher educational institutions that specialize in training lawyers and general economists. The following educational institutions can be distinguished:

  • Russian Academy of National Economy and civil service under the President of the Russian Federation;
  • Russian Customs Academy;
  • Nizhny Novgorod state university them. N.I. Lobachevsky;
  • Northwestern Institute of Management Russian Academy national economy and public service under the President of the Russian Federation.

The training consists of a detailed study of the following sciences:

  • In the first years they study the humanities: foreign language, history, philosophy. Some educational institutions introduce a new subject - the history of customs affairs, while some leave the old discipline - domestic and foreign history. Attention is also paid to the study of jurisprudence and economic theory.
  • Studying mathematical and natural sciences prepares students for practical side customs affairs. This includes mathematics, science and computer science.

Completion of training

In senior years, students begin to be taught subjects directly related to their profession. Along with the discipline “Customs”, universities in our country offer the following subjects for study:

  • merchandising;
  • accounting and financial activities enterprises and organizations;
  • customs control and management;
  • expertise in customs affairs;
  • fundamentals of foreign economic activity;
  • principles of formation of prohibitions and restrictions in foreign trade.

This is not a complete list.

Practice

Students who choose this specialty undergo internships at nearby customs posts, conduct research activities, and can also take part in the development of new projects and customs laws. Persons who have already received a diploma in this specialty have the right to occupy jobs at state customs points, be employees of enterprises specializing in foreign economic activity, or become customs brokers who provide a range of services for goods crossing our borders.