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Customs inspection

  1. Customs inspection is a form of customs control carried out by the customs authority after the release of goods using other establishedThe EAEU TCforms of customs control and measures ensuring the conduct of customs control provided for by the TCThe EAEU, in order to verify compliance by individuals with international treaties and acts in the field of customs regulation and (or) the legislation of the member states on customs regulation.
  2. Customs inspection consists in comparing the information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, and (or) other information submitted to the customs authority or received by it in accordance with the Customs Code of the EAEU or the legislation of the member states, with documents and (or) accounting and reporting data, with accounts and other information received in accordance with the procedure established by the EAEU Customs Code or the legislation of the member states.
  3. Customs inspection may be applied during customs control in accordance with paragraph 8 of Article 310 of the EAEU Customs Code, as well as in cases provided for in paragraph 5 of Article 397 and paragraph 6 of Article 430 of the EAEU Customs Code.
  4. The customs inspection is carried out by the customs authority of the Member State in whose territory the person being checked has been established, registered and (or) has a permanent place of residence.
  5. The audited persons are the following persons:
    1. declarant;
    2. carrier;
    3. a person who temporarily stores goods in places that are not a temporary storage warehouse;
    4. a person carrying out activities in the field of customs;
    5. the person who has authority over the goods after their release;
    6. authorized economic operator;
    7. a person who directly or indirectly participated in transactions with goods placed under the customs procedure;
    8. a person in respect of whom there is information indicating that in his possession and (or) use are (were) goods in violation of international treaties and acts in the field of customs regulation, legislation of the member states, including goods illegally moved across the customs border of the Union.
  6. When conducting a customs inspection , the customs authorities may check:
    1. the fact of placing goods under the customs procedure;
    2. reliability of the information declared in the customs declaration and (or) contained in the documents confirming the information declared in the customs declaration;
    3. compliance with restrictions on the use and (or) disposal of conditionally released goods;
    4. fulfillment by persons engaged in activities in the field of customs affairs of the duties provided for by this Code for each type of activity in the field of customs affairs;
    5. compliance by a legal entity applying for inclusion in the register of authorized economic operators with the conditions for inclusion in such a register, as well as compliance by an authorized economic operator with the conditions for inclusion in the register of authorized economic operators and performance of other duties provided for by this Code;
    6. compliance with the conditions of use of goods in accordance with the customs procedures provided for by this Code;
    7. compliance with other requirements established by international treaties and acts in the field of customs regulation and (or) the legislation of the member states.
  7. Customs inspection can be cameral or on-site.
  8. Officials of other state bodies of the Member States may be involved in the customs inspection in accordance with the legislation of the Member States.
  9. When establishing signs of an administrative offense during the customs inspection, orcrimesThe customs authorities take measures in accordance with the legislation of the Member States.
  10. The procedure for making decisions by the customs body based on the results of a customs inspection is established by the legislation of the Member States on customs regulation.

 

Desk customs inspection

  1. In-house customs inspection is carried out by studying and analyzing the information contained in customs declarations and (or) commercial, transport (transportation) and other documents submitted by the person being checked during customs operations and (or) at the request of customs authorities, documents and information of state bodies of the member states, as well as other documents and information, available to the customs authorities and concerning the person being checked.
  2.  A desk customs inspection is carried out by customs authorities at the location of the customs body without leaving for the person being checked, as well as without issuing a decision (instruction) of the customs body on conducting a desk customs inspection.
  3. Desk customs inspections are carried out without restrictions on the frequency of their conduct.
  4. The results of the in-house customs inspection are drawn up in accordance with the legislation of the Member States on customs regulation.
  5. Based on the results of a desk customs inspection, including in case of failure to submit documents and (or) information at the request of the customs authority within the prescribed period, an on-site customs inspection may be appointed.

On-site customs inspection

  1. An on-site customs inspection is carried out by a customs body with a visit to the location(s) of the legal entity, the place(s) of the individual entrepreneur's activity and (or) the place(s) of the actual activity of such persons (hereinafter in this chapter - the objects of the person being inspected).
  2. Exit customs inspections are divided into the following types:
    1. scheduled on-site customs inspection;
    2. unscheduled on-site customs inspection;
    3. counter unscheduled on-site customs inspection.
  3. The legislation of the Member States may establish additional types of on-site customs inspections, grounds, terms and specifics of the procedure for conducting such inspections.
  4. The legislation of the Member States may establish that an on-site customs inspection in the form of a scheduled on-site customs inspection is not applied.
  5. An on-site customs inspection is appointed by the head (head) of the customs body determined in accordance with the legislation of the member States on customs regulation, by the deputy head (deputy head) of the customs body authorized by him or by persons replacing them by making a decision (issuing an order) on conducting an on-site customs inspection.
  6. The decision (instruction) on conducting an on-site customs inspection must contain the following information:
    1. date and registration number of this decision (regulation);
    2. type of on-site customs inspection;
    3. name of the customs authority conducting the on-site customs inspection;
    4. the basis for the appointment of an on-site customs inspection is a reference to the plan (schedule) of inspections or to the basis provided for in paragraph 16 of this article.;
    5. name (surname, first name and patronymic (if any)) the person being checked, his place(s) of residence and (or) place(s) of actual activity, his identification and (or) registration numbers;
    6. surnames, first names, patronymics (if any) and positions of customs officials conducting on-site customs inspection;
    7. surnames, first names, patronymics (if any) and positions of officials involved in conducting an on-site customs inspection;
    8. subject of on-site customs inspection in accordance with paragraph 6 of Article 331 of the EAEU Customs Code;
    9. other information provided by the legislation of the member states on customs regulation.
  7. The form of the decision (instruction) on conducting an on-site customs inspection is established by the legislation of the Member States on customs regulation.
  8. If necessary, changes (additions) to the information specified in sub-paragraphs 5 to 9 of paragraph 6 of this Article, before the completion of the on-site customs inspection, changes (additions) may be made to the decision (instruction) on conducting an on-site customs inspection in accordance with the procedure established by the legislation of the Member States on customs regulation.
  9. An on-site customs inspection may be appointed based on the results of customs control in other forms, as well as on the results of a desk customs inspection.
  10. Scheduled on-site customs inspection is carried out on the basis of inspection plans developed by customs authorities.
    Scheduled on-site customs inspections in respect of the same person being checked are carried out by customs authorities no more than 1 time per year.
    Scheduled on-site customs inspections in respect of authorized economic operators are carried out by customs authorities no more than once every 3 years.
  11.  The selection of persons in respect of whom a scheduled exit customs inspection is carried out is carried out using information obtained from the following sources:
    1. results of customs control before and after the release of goods;
    2. information resources of customs authorities;
    3. results of previous customs inspections;
    4. banks, non-bank credit (credit and financial) organizations and organizations engaged in certain types of banking operations, member states;
    5. customs and (or) other state bodies of the member states;
    6. mass media;
    7. other sources of information.
  12. Before the start of the scheduled on-site customs inspectioncustoms authoritiesthey send a notification to the person being checked about conducting a scheduled on-site customs inspection by registered mail with a delivery notification or transmit such a notification in another way that allows confirming the fact of its receipt.
  13. The return of a postal item with a mark indicating that the letter was not delivered to the addressee due to the absence of the person being checked at his location is not a reason for canceling a planned on-site customs inspection.
  14. A scheduled on-site customs inspection may be initiated no earlier than 15 calendar days from the date of receipt of a notification of a scheduled on-site customs inspection by the person being checked or from the date of receipt by the customs authority of a postal item with a note of non-delivery of the letter to the addressee.
  15. Unscheduled on-site customs inspections are carried out without restrictions on the frequency of such inspections.
  16. The grounds for the appointment of unscheduled on-site customs inspections may be:
    1. data obtained as a result of the analysis of information contained in the information resources of customs authorities and other state bodies of the member states, and indicating a possible violation of international treaties and acts in the field of customs regulation and (or) legislation of the member states;
    2. information indicating a possible violation of international treaties and acts in the field of customs regulation and (or) legislation of the member states;
    3. application of a person for inclusion in the register of authorized economic operators;
    4. submission by the authorized economic operator to the customs authority of information on changes in the information declared by him when he was included in the register of authorized economic operators on structures owned, managed, operated or leased, premises (parts of premises) and (or) open areas (parts of open areas) intended for temporary storage of goods;
    5. the need to conduct a counter unscheduled exit customs inspection in accordance with paragraph 17 of this article;
    6. an appeal (request) from the competent authority of a state that is not a member of the Union to conduct an inspection of a person who has made transactions related to the movement of goods across the customs border of the Union with a foreign person;
    7. assignment (request) of the preliminary investigation bodies (criminal prosecution bodies) of the Member States on the materials of the verification of a crime report or on the initiated criminal case;
    8. the order of the customs authority of one member state, given to the customs authority of another member state, to conduct an on-site customs inspection of a person created and (or) registered in accordance with the legislation of the member state, to whose customs authority the order was sent on the grounds provided for in subparagraphs 1 and (or) 3 of paragraph 3 of Article 373 of the Customs Code of the EAEU;
    9. other grounds provided for by the legislation of the member states on customs regulation.
  17. If it is necessary to confirm the accuracy of the information provided by the inspected person, the customs authority may conduct a counter unscheduled on-site customs inspection of persons created and (or) registered in accordance with the legislation of the member state whose customs authority conducts an on-site customs inspection, and related to the inspected person on transactions (operations) with goods.
  18. The date of commencement of an on-site customs inspection is the date when the decision (instruction) on conducting an on-site customs inspection is handed over to the inspected person, and if such a decision (instruction) on conducting an on-site customs inspection is communicated to the inspected person in another way, the date determined in accordance with the legislation of the Member States.
  19. The refusal of the inspected person to receive a decision (instruction) on conducting an on-site customs inspection is not a reason for canceling an on-site customs inspection.
    In this case, the date of the start of the on-site customs inspection is the date of entry into the decision (instruction) on conducting an on-site customs inspection of the record of refusal to receive this decision (instruction).
  20. Before the start of an on-site customs inspection at the facility of the person being checked, customs officials are required to present their service certificates to the head of the person being checked, the person replacing the head, or the representative of the person being checked.
  21. During the period of the on-site customs inspection, the person being checked is not entitled to make changes (additions) to the documents being checked related to his activities.
  22. The term of the on-site customs inspection should not exceed 2 months. The specified period does not include the period of time between the date of delivery of the request for the submission of documents and (or) information to the audited person and the date of receipt of such documents and (or) information.
  23. The period of conducting an on-site customs inspection may be extended for 1 month by the decision of the customs authority that conducts such an inspection.
  24. If it is necessary to conduct an unscheduled on-site customs inspection, conduct a customs examination, send requests to the competent authorities of the Member States or non-member States of the Union, restore the documents required for on-site customs inspection by the person being checked, submit additional documents related to the period being checked, affecting the conclusions of the results of the on-site customs inspection, and also, in other cases established by the legislation of the member States, the conduct of an on-site customs inspection may be suspended by the decision of the head (chief) of the customs body carrying out the customs inspection, the deputy head (deputy head) of the customs body authorized by him or their surrogates.
    The period of suspension of the on-site customs inspection may not exceed 9 months, unless a longer period is established by the legislation of the Member States.
    The procedure for suspending the on-site customs inspection is established by the legislation of the Member States on customs regulation.
    The term of suspension of the on-site customs inspection on the grounds established by this paragraph, as well as on the grounds established by the legislation of the Member States, is not included in the term of the on-site customs inspection.
  25. In the decision (instruction) on conducting an on-site customs inspection, appropriate records are made on the extension of the on-site customs inspection period, as well as on the suspension of its conduct, about which the person being checked is notified.
  26. The results of an on-site customs inspection are drawn up by drawing up a customs document, the form of which is established in accordance with the legislation of the Member States on customs regulation, in accordance with the procedure established by such legislation.
  27. The legislation of the Member States on customs regulation may establish a procedure for familiarizing the inspected persons with the preliminary results of an on-site customs inspection and submitting objections to them, if any.
  28. The following information is indicated in the customs document drawn up when processing the results of an on-site customs inspection:
    1. place and date of compilation of this document;
    2. the registration number of this document;
    3. name of the customs authority that conducted the on-site customs inspection;
    4. the basis for the appointment of an on-site customs inspection is a reference to the plan (schedule) of inspections or to the grounds provided for in paragraph 16 of this article;
    5. date and number of the decision (instruction) on conducting an on-site customs inspection;
    6. type of on-site customs inspection;
    7. name (surname, first name and patronymic (if any)) the person being checked, his place(s) of residence and (or) place(s) of actual activity, his identification and (or) registration numbers;
    8. surnames, first names, patronymics (if any) and positions of officials of the customs body who conducted the on-site customs inspection;
    9. surnames, first names, patronymics (if any) and positions of officials involved in conducting an on-site customs inspection;
    10. the dates of the beginning and completion of the on-site customs inspection, and in case of suspension and (or) extension of the on-site customs inspection, the periods of such suspension and (or) extension are also indicated;
    11. types of verified documents;
    12. information on forms of customs control, other actions carried out during the on-site customs inspection;
    13. description of the identified facts indicating violations of international treaties and acts in the field of customs regulation and (or) legislation of the member states, indicating the provisions of international treaties and acts in the field of customs regulation and (or) legislation of the member states whose requirements have been violated, or information about the absence of such;
    14. conclusions based on the results of the on-site customs inspection;
    15. other information provided by the legislation of the member states on customs regulation.
  29. The date of completion of the on-site customs inspection is the date of drawing up the customs document drawn up when processing the results of the on-site customs inspection.
  30. Exit customs inspection is not carried out in respect of individuals, with the exception of individual entrepreneurs registered in accordance with the legislation of the Member States.

 

Access of officials of customs and other state bodies to the object of the inspected person for conducting an on-site customs inspection

  1. The inspected person, upon presentation by customs officials of a decision (instruction) on conducting an on-site customs inspection and service certificates, is obliged to ensure access of these officials and officials of other state bodies involved in conducting an on-site customs inspection to the object of the inspected person for conducting an on-site customs inspection.
    Access of customs officials and officials of other state bodies involved in the customs inspection to the living quarters of the inspected person is allowed, if this is provided for by the legislation of the Member States.
  2. If the legislation of a Member State provides for a special procedure for access to individual facilities, such access is carried out in accordance with the procedure established by the legislation of that Member State.
  3. The inspected person has the right to refuse access to the object of the inspected person to officials of the customs authority and officials of other state bodies involved in conducting an on-site customs inspection in the following cases:
    1. these officials have not presented a decision (order) on conducting an on-site customs inspection and (or) official certificates;
    2. these officials are not specified in the decision (instruction) on conducting an on-site customs inspection;
    3. these officials do not have a special permission to access the facility of the person being checked, if such permission is required in accordance with the legislation of the Member States.
  4. In case of unjustified refusal of the inspected person to provide access to officials of the customs authority conducting an on-site customs inspection and officials of other state bodies of the member states involved in conducting an on-site customs inspection, an appropriate act (protocol) is drawn up to the object of the inspected person in accordance with the legislation of the member state.
    In case of unjustified refusal of the inspected person to provide access to officials of the customs authority conducting an on-site customs inspection and officials of other state bodies of the member states involved in conducting an on-site customs inspection to the object of the inspected person, they have the right to enter this object with the suppression of resistance and (or) with the opening of locked premises in accordance with with the legislation of the member States

 

Rights and obligations of customs officials during customs inspection

  1. When conducting a customs inspection, customs officials have the right to:
    1. to demand from the person being checked and to receive from him commercial,transport (transportation) documents, accounting and reporting documents, as well as other information, including on electronic media, related to the goods being checked, including information concerning further transactions of the person being checked in relation to these goods;
    2. require the audited person to submit reports in accordance with Article 18 of the EAEU Customs Code;
    3. require persons related to the person being checked for transactions (operations) with goods in respect of which customs inspection is carried out to provide copies of documents and other information on transactions and settlements conducted with the person being checked or with third parties related to transactions (operations) with such goods;
    4. to demand from banks, non-bank credit (credit and financial) organizations and organizations engaged in certain types of banking operations of the member states and to receive from them documents and information on the availability and numbers of bank accounts of organizations and individual entrepreneurs of the member states, as well as documents and information concerning the flow of funds on the accounts of organizations and individual entrepreneurs entrepreneurs required for customs inspection, including those containing bank secrecy in accordance with the legislation of the member states;
    5. request from the state bodies of the member states and receive from them the documents and information necessary for customs inspection, including those constituting commercial, banking, tax and other secrets protected by law in accordance with the legislation of the member states;
    6. to send requests to organizations, state and other bodies (organizations) of the member States and non-member States of the Union in connection with the customs inspection;
    7. appoint a customs examination;
    8. to carry out other actions provided for by the legislation of the member states.
  2. When conducting an on-site customs inspection, customs officials also have the right to:
    1. require the inspected person to present the goods in respect of which an on-site customs inspection is carried out;
    2. carry out an inventory or require an inventory of goods in accordance with the procedure established by the legislation of the member States;
    3. to gain access to the objects of the inspected person upon presentation by customs officials of a decision (instruction) on conducting an on-site customs inspection and official certificates;
    4. to take samples and (or) samples of goods;
    5. to withdraw documents from the person being checked or their copies with the drawing up of the act of withdrawal;
    6. to seize goods or seize them in accordance with the procedure established by the legislation of the member States for the period of conducting an on-site customs inspection to prevent actions aimed at alienating goods in respect of which an on-site customs inspection is carried out, or disposal of these goods in another way;
    7. seal premises, warehouses, archives and other locations (storage) of documents and goods in respect of which an on-site customs inspection is carried out;
    8. require representatives of the person being checked to submit identity documents and (or) documents confirming authority;
    9. to gain access within their competence to the databases and data banks of the information systems of the audited person;
    10. to demand and receive from the person being checked, within the framework of the issues to be checked, the necessary documents (copies thereof), other information, including in electronic form, concerning his activities and property. If such documents (copies thereof), in accordance with the legislation of the member States, should not be located at the place of the on-site customs inspection, the customs official sets a time limit sufficient for their submission, but not less than 3 working days;
    11. use technical means (including equipment that performs audio and video recording, photography), as well as software products designed to process information provided by the person being checked in electronic form;
    12. to carry out other actions provided for by the legislation of the member states.
  3. When conducting a customs inspection, officials of the customs authority are obliged to:
    1. to observe the rights and legitimate interests of the person being checked, to prevent harm to the person being checked by unlawful decisions and actions (inaction);
    2. use the information obtained during the customs inspection in accordance with Article 356 of the Customs Code of the EAEU;
    3. to ensure the safety of documents received and compiled during the customs inspection, not to disclose their contents without the consent of the person being checked, except in cases provided for by the legislation of the member States;
    4. observe official ethics;
    5. inform the inspected person about his rights and obligations during customs inspection, appointment of customs expertise, sampling and (or) samples of goods, as well as about the rights and obligations of customs officials during customs inspection;
    6. do not violate the established working hours of the person being checked during the on-site customs inspection;
    7. to provide, at the request of the inspected person, the necessary information on the provisions of the EAEU Customs Code and the legislation of the member states concerning the procedure for customs inspection;
    8. when conducting an on-site customs inspection, present to the representatives of the person being checked the decision (instruction) on conducting an on-site customs inspection and their service certificates;
    9. perform other duties stipulated by the legislation of the member States.

 

Rights and obligations of the inspected person during the customs inspection

  1. The person being checked during the customs inspection has the right to:
    1. to request from the customs authorities and receive from them information on the provisions of this Code and the legislation of the Member States concerning the procedure for customs inspection;
    2. submit all documents and information at its disposal confirming compliance with international treaties and acts in the field of customs regulation and (or) legislation of the member States;
    3. appeal against decisions and actions (inaction) of customs authorities in accordance with the procedure established by the legislation of the member states;
    4. require officials of the customs body conducting an on-site customs inspection to present a decision (instruction) on conducting an on-site customs inspection and official certificates;
    5. be present during the on-site customs inspection and give explanations on issues related to the subject of the on-site customs inspection;
    6. enjoy other rights provided for by the legislation of the Member States.
  2. 2. The person being checked during the customs inspection is obliged to:
    1. to present goods in respect of which an on-site customs inspection is carried out, if it is possible to present such goods;
    2. to submit, at the request of the customs authority, documents and information on paper, and, if necessary, also on another medium, within the established time limits;
    3. to provide unhindered access to the objects of the inspected person to the officials of the customs body conducting an on-site customs inspection and to the officials involved in conducting such an inspection and to provide them with a workplace;
    4. if the documentation required for customs inspection purposes is drawn up in a language other than the official language of the member State whose customs authority is conducting the customs inspection, - provide the officials of the customs authority conducting the customs inspection with a translation of the said documentation;
    5. determine the circle of persons responsible for submitting documents and information to customs officials conducting customs inspection, no later than 2 calendar days from the date of presentation of the decision (instruction) on conducting an on-site customs inspection;
    6. to ensure the inventory during the on-site customs inspection;
    7. to ensure the possibility of sampling and (or) samples of goods in the event that officials of the customs body conducting an on-site customs inspection make a decision on the appointment of a customs examination;
    8. to provide written and oral explanations on the issues of the activity of the person being checked, as well as to submit certificates and calculations, at the request of customs officials conducting an on-site customs inspection;
    9. perform other duties stipulated by the legislation of the member States.

Submission of documents and information required for customs inspection

  1. At the request of the customs authority, the state bodies of the member states shall submit the documents and information available to them concerning the registration of organizations and individual entrepreneurs, payment and calculation of taxes, data and (or) accounting and reporting documents, as well as other documents and information necessary for customs inspection, including those constituting commercial, banking, tax and other secrets protected by law, in compliance with the requirements of the legislation of the member states on the protection of state, commercial, banking, tax and other secrets protected by law.
  2. Banks, non-bank credit (credit and financial) organizations and organizations engaged in certain types of banking operations of the member States shall, upon request of the customs authority, submit documents and information on the availability and numbers of bank accounts of organizations and individual entrepreneurs of the member states, as well as documents and information necessary for customs inspection concerning the movement of funds on accounts of such organizations and individual entrepreneurs, including those containing bank secrecy in accordance with the legislation of the member states.
  3. Persons connected with the person being checked for transactions (operations) with goods in respect of which a customs inspection is carried out are required to submit, at the request of the customs authority, copies of documents and other information on transactions and settlements conducted with the person being checked or with third parties related to transactions (operations) with such goods, necessary for carrying out customs inspection.