The duties of the SRS in the implementation of the customs policy are defined in Article 11 of the Law “On the State Revenue Service”. The competence of the customs authorities of the State Revenue Service, in accordance with the law "On the State Revenue Service", includes the following duties:
customs control of goods and other items, the collection of customs tax and customs duties in respect of these goods, the collection of customs tax, customs duties and the implementation of customs control, as well as the protection of economic borders, are exclusively within the competence of the customs;
control compliance with regulatory legal acts adopted in the field of customs;
apply customs tariffs, control compliance with the permit system for the import and export of goods and other items, levy taxes established by the state, customs duties and customs duties, as well as other established duties established by the state, payable at the customs border in accordance with regulatory enactments;
cooperate with foreign customs authorities when seizing consignments of illegal goods, as well as when importing and exporting conditionally restricted goods;
submit reports on the activities of customs authorities and statistical data in the manner prescribed by law;
provide information on customs matters to state institutions, enterprises (economic companies), organizations and individuals;
training of specialists and advanced training of specialists in customs matters;
cooperate with law enforcement agencies, state control and public administration bodies, as well as with other institutions on compliance with regulatory legal acts adopted in the field of customs;
fulfill international obligations assumed by the state in relation to the customs business;
ensure the management and construction of new border checkpoints;
investigate smuggling cases.
