Internal Organization.

Traditionally, customs organizations are structured as a department of the Ministry of Finance (MOF) and are fully accountable to the MOF for their operations and results. The overarching (всеохватывающий) responsibility of customs is to raise fiscal revenue as prescribed by the budget.

In doing so, it should ensure that customs procedures and policies are uniformly and consistently applied across the various points of entry and modes of transport. At times, customs has somewhat greater autonomy than other agencies or other ministerial departments, generally due to its responsibilities as border guard, as well as its responsibility to deal with noncompliant traders and smugglers. Given the nature of responsibilities, the organizational structure of customs is decentralized, consisting of headquarters (HQ) and regional and local offices. HQ’s responsibility is to develop operational policy and procedures - including the use of IT(Information Technology) - that aim for effectiveness and efficiency and compliance with international agreements related to the World Trade Organization. HQ monitors the activities of the decentralized offices and responsible for personnel policy, including recruitment, compensation, training, and enforcement. Regional offices oversee the activities of local offices in their jurisdiction, while local offices are generally the point of contact with the international trading community and other customs administrations. Essentially, the staff at the local offices decide on the level of verification that is required when processing a declaration and releasing goods, as well as the effectiveness and efficiency of this process.

In addition to the traditional departments (legal, procedures, valuation, IT, law enforcement, field operations, international cooperation, corporate services, personnel, audit) many modern customs administrations are adding a department responsible for maintaining relations with the private sector - to solicit concerns, explain the procedures, and provide for an ombudsman (организация или лицо, рассматривающее жалобы) when controversies arise with international traders. Importers, exporters, carriers, and customs brokers or forwarders (экспедитор) also require an independent appeals process to provide an avenue for appealing decisions that they believe are in error or are inconsistent with international customs practices. This institutionalized openness to the private sector can help build the necessary trust between the private sector and customs, trust that will benefit all concerned.

Some customs administrations recognize that a relatively small number of taxpayers are responsible for a large share of the total import duties and have adjusted their internal operations to provide special services for large taxpayers. This is in line with the provisions of the Kyoto Convention that permits «authorized» importers to obtain faster release of their cargo; that is, traders that conform to certain criteria of transparency and honesty benefit from easier customs procedures, with the proviso (условие) that post release audits can be undertaken.

The MOF has traditionally been the government organization in which customs resides and that provides oversight and direction in view of its primary mission of revenue collection. It has been argued that this does not have to be so, especially in light of customs’ changing responsibilities. Over time, customs’ role in trade facilitation supersedes that of revenue mobilization in many countries; and there is an increasing rationale for the Ministry of Commerce to assume a greater supervisory role for customs.

The placement of customs under one ministry or the other is, at the end, a decision that could be reached rationally given the unique administrative structure and economic circumstances of the country, as well as the mission assigned to customs by the government. Whatever the organizational context of customs, it is crucial that customs

· operates with adequate funding and staffing

· operates under correct oversight to ensure that rules and regulations are respected

· has a personnel system that enables it to recruit, train, and develop a professional workforce and the authority to remove corrupt or incompetent employees and to keep them removed

· operates with adequate autonomy in personnel and operational matters

· provides an appeals process for the trade community

· is held accountable for meeting performance goals.

Дата добавления: 2015-11-14