Customs services are The system, management and types of customs services

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Services related to foreign economic activity are divided into two types: public and private. Public services are the prerogative of the Federal Customs Service. Private companies turn out to be different companies depending on the profile.

Main players in the customs services market

With all the variety of imports, exports, countries, transportation and logistics, the range of players in the customs services market is the same. Foreign economic activity is one of the most established types of business relationships. Here is what the list of interacting persons in the market looks like:

• state export-import control authorities;
• residents and non-residents engaged in foreign economic business;
• customs agents, brokers, representatives, intermediaries;
• representatives of temporary storage warehouses and customs warehouses;
• forwarders and forwarding companies;
• guarantors.

In the third paragraph of the above list, several terms are listed, which is no coincidence. The fact is that there is a conflict in the terminology of customs services. It concerns the concepts of broker, agent, representative and intermediary. All these words mean the same thing: these are persons who process the cargo of their clients and represent their interests in various bodies and services.

The term "customs broker" is considered to be a bit outdated because the Customs Union code now refers to brokers as "customs brokers".

In order not to get confused in terms, you need to remember that customs brokerage services are the clearance of goods and the representation of the interests of the client.

State customs services

State type of services at customs is provided exclusively by the Federal Customs Service. The options perimeter is quite wide, but the traditional average volume looks like this:

• Preliminary decisions regarding the classification of goods according to the Commodity Nomenclature for Foreign Economic Activity of the Customs Union.
• Maintaining a register of financial institutions authorized to guarantee the payment of duties and taxes.
• Maintaining numerous registries for subjects of the customs services market: owners of duty-free shops and warehouses, carriers, customs representatives, economic operators, a register of intellectual property, etc.
• Qualification certification of specialists in customs operations.
• Informing about customs legislation and advising on issues within the competence of the customs authorities.
• Control of foreign exchange transactions and import / export of goods in accordance with customslegislation.
• Advance decisions on country of origin, etc.

Non-state customs services

If in public services in the customs area everything is formatted in a single block of sequential actions with a clear division of duties and rights, then private customs services are a variety of activities. They turn out to be companies of different profiles.

All private customs services can be divided into five types:

• consulting;
• broker services;
• transport and forwarding services;
• storage in temporary storage warehouses and TS;
• certification.

Services of a customs broker (intermediary)

Customs operations have long been well regulated. The sequence of actions is almost always the same. This is how a unified system of customs services performed by a customs agent looks like:

• Processing and analysis of information received from a potential client for customs purposes.
• Taking into account the mandatory requirements of the law on the preservation of confidential information, the prohibition and restrictions on its disclosure or transfer to third parties.
• Checking the status and authority of a potential client for goods and transport.
• Informing the client about the rules and regulations that apply to the client's application.
• Creating a file for storing all customs documents for the service, including contracts, copies of declarations and other related documents forthree years from the date of the transaction.
• Submission of goods for state control (veterinary, phytosanitary, environmental) if necessary.
• Carrying out the classification of goods.
• Determination of the customs value and quantity of goods and payment of customs duties.
• Application with information about goods and customs regime.
• Submission of a customs declaration with accompanying documents for goods.
• Presentation of goods specified in the declaration at the request of the customs authority.
• Transportation, loading, unloading, weighing, repacking and other operations, if necessary, at the request of the customs authority.
• Paying customs duties stipulated in the contract.
• Sampling and samples of goods for research in accordance with the law.
• Paying customs duties, etc.

Customs consulting services

Everything is simple here: preliminary consulting is ordered to study and scrupulously check all contracts, investment projects and other accompanying documents. Consulting also involves the preparation of legal and, if necessary, judicial support. This also includes accompaniment in contacts with customs authorities.

A special variant of consulting looks interesting - a customs audit. After such an audit, the client can correct the documents and conduct a preliminary check of contractors and partners in the transaction. He can also prepare for judicial conflicts anddisputes with tax, customs or other government authorities.

The peculiarity of a customs audit is that it is similar to a dress rehearsal of a process with a high quality of customs services: the auditor acts as a state customs officer. He checks the terms of transactions, the correctness of filling out declarations, codes, duties, taxes - everything that can become the object of attention of state control and supervisory authorities.

Forwarding services

Carriers of goods across the border of the Customs Union are transport and forwarding companies that have a customs carrier license from the Federal Customs Service. A customs carrier has many rights: they can transport goods without customs escort and, accordingly, without paying customs duties.

Services provided by customs carriers are as follows:

• checking and preparation of transportation documents;
• cargo insurance;
• customs clearance and passage of goods across the border;
• door-to-door cargo delivery;
• warehouse equipment, handling, storage of goods;
• complete cargo at terminals.

Services of temporary storage warehouses and customs warehouses

To provide such services, a license is also required. The licensed warehouses are owned by private owners and offer a wide range of customer assistance.

Storagecustoms services are sequential steps and actions:

• receipt and storage of goods before customs clearance;
• storage of goods in open or closed way, in containers;
• providing a special thermal storage regime (refrigerators);
• storage of full and empty containers or wagons;
• radiation inspection of cargo;
• unloading, loading, sorting, repacking of goods;
• preparation of goods for customs clearance;
• weighing and photographing cargo;
• customs clearance;
• responsible storage after customs clearance;
• loading and delivery of goods to the consumer.

Certification Services

Not everyone likes working with documents. This is especially true of numerous documents that need to be issued in foreign economic activity of any kind. This includes numerous licensing actions: certification, state registration of goods, obtaining licenses, permits, approvals, conclusions, etc.

One of these "paper" concerns is the certification of certain categories of goods. Customs clearance services include this certificate as an import requirement. These are, for example, precious metals, some medicinal substances, representatives of wild fauna and much more. Categories of such goods are listed in the current legislation.

Certificates describe characteristics andcompliance with quality standards. Services of customs clearance of such certificates are provided by almost all market participants. There is no problem here.

Two ways to manage customs services

If the company's foreign economic activity is not expressed in separate rare episodes of import or export of goods, but is an everyday component of the business, you need to choose the best way for customs clearance of goods. There are only two of them:

1. Have your own customs agents and declarants on staff. This may be a separate customs department.
2. Employ external representatives (brokers) to provide customs services.

In the first solution, the company will have to spend resources on everything related to full-time employees: wages, training, technical equipment, etc.

In the second option, all responsibility for the process, including financial, criminal and legal, will be transferred to a third-party contractor. In this case, the most important thing in obtaining customs services is finding and contracting with a professional and reliable customs intermediary (broker).

Both interactions are perfectly acceptable. The optimal choice will depend on the current situation: the type of goods, the competence of local brokers, the professionalism of local customs authorities, etc. The main thing is to think, analyze and remember the tasks of your business.