Actions of customs officials during additional inspection

15. When the customs body makes a decision to conduct an additional inspection, the control of the customs value of goods is considered incomplete on the basis of paragraph 12 of the Procedure for Controlling the Customs Value of Goods. Authorized customs officials carry out further actions in accordance with the procedure, terms and form in accordance with the Decision of the Customs Union Commission No. 376 dated 20.09. 2010 "On the procedures for declaring, controlling and adjusting the customs value of goods".In accordance with paragraph 2 of Article 69 of the Code, if additional verification cannot be completed within the time limits established by Article 196 of the Code, the release of goods is carried out on condition that the declarant provides security for payment of customs duties and taxes calculated by the customs authority in accordance with paragraph 2 of Article 88 of the Code.
16. An additional check consists in clarifying additional circumstances of the transaction under consideration and the terms of sale of goods that cause a discrepancy between the value of the customs value of the goods and the price information available to the customs authority, as well as obtaining explanations regarding the identified signs of unreliability of the declared information about the customs value of the goods.
    When considering additional circumstances of the transaction and conditions of sale of goods, authorized officials find out the following:

    • the status and relationships of counterparties under a foreign trade transaction: the participation of an intermediary in the implementation of a foreign trade transaction, the organizational and legal form of the buyer, whether one of the counterparties is the sole agent, the sole distributor of another counterparty or the sole user under a commercial concession agreement;
    • conditions for the organization of a specific foreign trade transaction: the method of selecting and ordering goods;
    • commercial terms of a foreign trade transaction: the mechanism of formation of the price of goods, the commercial level of sale of goods, the forms of calculation and method of payment for goods, the types of discounts provided for by the contract and the conditions for their provision;
    • conditions of organization of transportation (transportation) of goods: terms of delivery of goods, the presence of a forwarder, the route of goods and the type of transport, storage of goods in the transit country, work on loading, unloading or reloading of goods, the presence or absence of insurance;
    • description and characteristics of the goods: technical, functional and qualitative characteristics of the goods, methods of its manufacture and packaging, market conditions of trade in these types of goods;
    • conditions for the sale of goods on the territory of the member states of the Eurasian Economic Union: the goods are used for their own production and (or) consumption or for sale, the amount of the surcharge to the price.

In accordance with paragraph 3 of Article 69 of the Code, in order to conduct additional verification of the declared information on the customs value of goods, the authorized person has the right to request additional documents and information from the declarant (customs representative), in accordance with Appendix No. 3 to the Procedure for Controlling the Customs Value of Goods, approved by Decision of the Customs Union Commission No. 376 of 20.09. 2010 "On Declaration Procedures control and adjustment of the customs value of goods" (hereinafter referred to as the Procedure for controlling the customs value of goods), and explanations, the list of which is indicated in the decision on additional verification, the form of which is regulated by Appendix No. 2 to the Procedure for Controlling the Customs Value of Goods.

Authorized officials analyze additional documents and information received from the declarant (customs representative).

In accordance with paragraph 18 of the Procedure for Controlling the Customs Value of Goods, as part of an additional check of the declared customs value of goods, an authorized official has the right to collect andanalysisadditional information about the cost of goods identical or similar to the goods being evaluated, including sending requests to government agencies and other organizations.

17. In accordance with paragraph 14 of the Procedure for Controlling the Customs Value of Goods, a specific list of additionally requested documents, information and explanations is determined by an official, taking into account the identified signs of unreliability of the declared information about the customs value of the goods being evaluated, as well as taking into account the conditions and circumstances of the transaction in question, physical characteristics, quality and reputation on the market of imported goods.
18. When conducting an additional check of the customs value of goods declared by the declarant (customs representative), authorized officials of the customs authority, depending on the specific terms of the transaction, carry out some of the following measures (paragraph 18 of the Procedure for Controlling the Customs Value of Goods):
    1. analysis of price information about the product in order to establish the actual price of the product on the world market;
    2. identification of the main price-forming factors inherent in the trade of goods, including with the help of the Internet information and telecommunications network;
    3. request price information from official representative offices and dealers;
    4. request of a trade representative office and/or consulate of a foreign state (of which the foreign counterparty to the transaction is a resident) located on the territory of the Eurasian Economic Union (through the Customs Cooperation Department of the Federal Customs Service of Russia):
       • on confirmation of the production of imported goods by the counterparty/sender/manufacturer;
       • price information (price lists);
       • information about the name of the Russian organization under contracts with which goods are imported into the Russian Federation;
       • information about the founders of the foreign counterparty;
    5. request of the customs service of a foreign state (through the Customs Cooperation Department of the Federal Customs Service of Russia) to provide copies of export customs declarations, invoices and foreign trade agreements (contracts) submitted for customs declaration in a foreign state;
    6. conducting customs expertise in accordance with Chapter 20 of the Code during customs control.
19. The procedure for the action of the authorized person of the customs authority in case of failure by the declarant (customs representative) to submit the documents requested by the customs authority is approved by paragraph 21 of the Procedure for Controlling the Customs Value of Goods.
20. The discrepancy between the customs value declared by the declarant (customs representative) and the price information available to the customs authority is not the basis for the customs authority to make a decision to adjust the customs value of goods without clarifying the reasons for such a discrepancy in the manner prescribed by the Instructions.The basis for the decision of the customs authority to adjust the customs value of goods is non-compliance with the requirements and conditions stipulated by the Agreement for the use of methods for determining the customs value of goods, as well as conditions for documentary confirmation, quantitative certainty and reliability of information.