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  1. Verification of customs and other documents and (or) information is a form of customs control consisting in verification:
    1. customs declaration;
    2. other customs documents, with the exception of documents drawn up by customs authorities;
    3. documents confirming the information stated in the customs declaration;
    4. other documents submitted to the customs authority in accordance with this Code;
    5. information declared in the customs declaration and (or) contained in the documents submitted to the customs authority;
    6. other information submitted to the customs authority or received by it in accordance with this Code or the legislation of the member states.
  2. Verification of customs and other documents and (or) information is carried out in order to verify the accuracy of the information, the correctness of filling in and (or) processing of documents, compliance with the conditions of use of goods in accordance with the customs procedure, compliance with restrictions on the use and (or) disposal of goods in connection with the application of benefits for the payment of customs duties, taxes, compliance with the procedure and conditions of use of goods that are established in relation to certain categories of goods that are not subject to customs procedures in accordance with this Code, as well as for other purposes of ensuring compliance with international treaties and acts in the field of customs regulation and (or) the legislation of the member states on customs regulation.
  3. Verification of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the customs authorities may be carried out both before and after the release of goods.
  4. If the declarant complies with the conditions provided for in Article 121The EAEU TC, in which the customs authority makesrelease of goods, verification of customs, other documents and (or) information, initiated before the release of goods, is completed after the release of goods.
  5. The legislation of the member States on customs regulation may establish cases of verification of customs, other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, initiated after the release of goods, and the procedure notifying a person about carrying out such a form of customs control.
  6. Verification of customs, other documents and (or) information is carried out by analyzing the documents and information specified in paragraph 1 of this article, including by comparing the information contained in one document with each other, as well as with the information contained in other documents, including documents confirming the information stated in customs declaration, with information obtained from information systems used by customs authorities and (or) information systems of state bodies (organizations) of the member states within the framework of information interaction, from other sources available to the customs authority at the time of the inspection, as well as by other means in accordance with international treaties and acts in accordance with in the field of customs regulation and (or) the legislation of the member states.
  7. Within the framework of the inspection of customs, other documents and (or) information, the customs authority has the right to collect andanalysisadditional information, including sending requests to government agencies and other organizations.
  8. Verification of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the customs authorities, initiated before the release of goods, is carried out in accordance with Article 325 of the Customs CodeThe EAEU.
  9. Verification of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the customs authorities, initiated after the release of goods, or in other cases of application of this form of customs control is carried out in accordance with Article 326 of the EAEU Customs Code, except for the verification of customs, other documents and (or) information in the case provided for in paragraph 10 of this article.
  10. Verification of customs, other documents and (or) information regarding the goods declaration filed in respect of goods issued in accordance with Article 120 of the EAEU Customs Code, documents confirming the information stated in such a declaration, and information stated in the said goods declaration and (or) contained in the submitted to the customs authorities documents are carried out in accordance with the procedure determined by the Commission.
  11. When applying the verification of customs, other documents and (or) information in relation to the application for the release of goods before filing a declaration for goods, documents submitted jointly with such an application in accordance with paragraph 4 of Article 120 of the EAEU TC, and information stated in the said application and (or) in the submitted documents, request documents before the release no goods are produced.
  12. When checking the customs value of goods, the verification of customs, other documents and (or) information is carried out taking into account the features provided for in Article 313 of the EAEU Customs Code.
  13. When checking the origin of goods, the verification of customs, other documents and (or) information is carried out taking into account the features provided for in Article 314 of the EAEU Customs Code.