In the article, the authors present their approach to carrying out customs regulation and control by customs authorities of the Russian Federation. Referring to the Russian history of the 17th–18th centuries, the authors state that the customs authorities have exercised customs regulation through implementation of supervisory measures over the participants of customs legal relations. It is emphasized that the phrase «customs control» used in the Russian customs legislation is applied incorrectly. Taking into account the opinions of Russian scholars, the authors find the term «customs supervision» more appropriate.
It is noted that over time, in order to stimulate foreign trade, our state has developed new rules. This leads to emergence of new participants of customs legal relations possessing legally recognized rights and duties. The number of forms of customs supervision has increased respectively. It is concluded that since the purpose of supervision is to identify and prevent offenses, not all of customs authorities’ activities should be classified as forms of supervision, but only those which help identify a violation of customs rules. In conclusion, the authors give examples of incorrect and unprofessional exercising of powers by the Russian customs authorities while they carry out supervisory measures. Such cases should be excluded from the practice of customs.