Departmental appeal of decisions, actions or without actions of customs authorities to a higher customs authority

Any person has the right to appeal against a decision, action or omission of a customs body or its official, if such a decision, in the opinion of this person, violates his rights, freedoms or legitimate interests, creates obstacles to their implementation or unlawfully imposes any duty on him.

Decisions, actions or omissions of customs officials may be appealed by the participantsForeign economic activityor interested persons in a higher customs authority and/or in court, and the application of the departmental appeal procedure is beneficial for both parties.

For participants of foreign economic activity and interested persons, departmental appeal is an opportunity to restore violated rights as soon as possible.

For the customs authority, the appeal provides an opportunity to correct their own mistakes and prevent the occurrence of a lawsuit and possible recovery of budgetary funds in connection with the judicial appeal. It is worth noting thatcustoms authoritiesthey seek to settle disputes before the court.

Federal Law on Customs Regulation No. 289-FZ of August 3, 2018, amended the procedure for appealing decisions, actions or without actions of customs authorities.

Let's consider the main current requirements when filing a complaint with the customs authority

The complaint is submitted to the higher customs authority through the customs authority whose decision, action or inaction is being complained about. The term of its consideration is determined depending on which customs authority the complaint was filed with.

The complaint must be considered by a higher customs authority within one one month from the date of its receipt by the customs body authorized to consider the complaint.

If the complaint is not filed through the customs authority whose decision, action or omission is complained about (with the exception of decisions, actions, inaction of the customs post), it will be considered by a higher customs authority within two months from the date of its receipt by the customs body authorized to consider the complaint. At the same time, the term of consideration of the complaint may be extended by one month. 

Complaints are accepted only in writing and must contain

  • the name of the customs authority whose decision to complain about;
  • name of the legal entity or surname, first name, patronymic of the applicant;
  • address (location);
  • taxpayer identification number (TIN);
  • the substance of the appeal against the decision, action or omission and the grounds on which the person filing the complaint believes that his rights have been violated.
Managers acting on behalf of organizations without a power of attorney do not need to submit constituent documents at the same time as the complaint, as well as documents confirming their official position.

The complaint filed by the representative must be accompanied by originals or certified copies of documents confirming his authority, this will most likely be a power of attorney. It should enshrine the right to appeal decisions, actions or omissions in the field of customs affairs.

The decision of the customs authority to refuse to consider the complaint prevents the re-filing of a complaint on the same subject. Exceptions are cases related to the applicant's failure to comply with the requirements for the form and content of the complaint, as well as the failure to submit documents confirming the authority of the person who filed the complaint.

The decision of the customs authority to refuse to consider the complaint, as well as the refusal to suspend the execution of the appealed decision of the customs authority can only be appealed in court, since there is no alternative option for appealing these decisions by Law No. 289-FZ.

If the complaint is withdrawn, you will not be able to re-file a complaint with the customs authority about the same subject.

After the decision on the complaint is made, a copy of the decision is sent to the applicant by registered mail within three working days after the day of the decision.

Petition for the possibility of restoring the time limit for appeal, in case of omission, it is submitted only in writing, in the form of an independent document together with the complaint, or may be contained in the text of the complaint. The application must be accompanied by documents confirming the reasons for missing the deadline for appeal.

The complaint can be submitted to the customs authority in the form of an electronic document. A complaint filed in the form of an electronic document must be signed with an enhanced unqualified electronic signature or an enhanced qualified electronic signature if the applicant is an individual, and an enhanced qualified electronic signature if the applicant is a legal entity. The documents attached to the complaint filed electronically must also be submitted to the customs authority in the form of an electronic document and certified by a legal entity or an individual, respectively, with a reinforced qualified electronic signature or an unqualified electronic signature. At the request of the applicant, the decision on the complaint filed in the form of an electronic document, the decision to refuse to consider the complaint or to refuse to suspend the execution of the appealed decision of the customs authority, the notification of the extension of the period for consideration of the complaint may be received by him in the form of an electronic document.

Terms of consideration of the complaint

  1. The complaint must be considered by a higher customs authority within one month from the date of its receipt by the customs authority authorized to consider the complaint. A complaint filed without complying with the requirements of Part 1 of Article 288 of this Federal Law must be considered by a higher customs body within two months from the date of its receipt by the customs body authorized to consider the complaint.
  2. The term of consideration of the complaint specified in part 1 of this Article may be extended by the head of this customs body or an official of the customs body authorized by him, but not for more than one month.
  3. Notification of the extension of the time limit for consideration of the complaint is sent to the applicant no later than three working days from the date of its acceptance by registered mail. Also, the said decision may be sent to the applicant in electronic form in the manner and in the cases provided for by Article 300 of this Federal Law.

Decision of the customs authority on the complaint

  1. The decision of the customs authority on the complaint must contain:
    1. name of the customs authority that reviewed the complaint;
    2. solution number;
    3. date and place of the decision;
    4. the position, surname and initials of the official of the customs body that made the decision on the complaint, the details of the document confirming his authority to consider the complaint (except for the head of the customs body);
    5. last name, first name, patronymic (if any) or the name of the person who filed the complaint;
    6. the substance of the complaint, including information about the customs authority, decision, action (inaction) which are being appealed;
    7. the actual circumstances of the adoption or commission of the appealed decisions, actions (inaction) established during the consideration of the complaint;
    8. grounds and conclusions for making a decision on the complaint;
    9. the decision taken on the complaint;
    10. information about the procedure for appealing the decision taken on the complaint.
  2. Based on the results of consideration of the complaint, the customs authority makes one of the following decisions:
    1. recognizes the appealed decision, action (inaction) of the customs authority as lawful and refuses to satisfy the complaint;
    2. recognizes the appealed decision, action (inaction) of the customs authority as unlawful in whole or in part and decides to satisfy the complaint in whole or in part.
  3. If the complaint is fully or partially satisfied, the customs authority:
    1. cancels in whole or in part the decision taken by the customs authority;
    2. cancels the decision taken by the customs authority and obliges this customs authority to take a new decision in accordance with international treaties and acts in the field of customs regulation, the legislation of the Russian Federation on customs regulation and (or) measures aimed at eliminating violations;
    3. recognizes the action (inaction) of the customs authority as unlawful and obliges to take measures aimed at eliminating the violations committed.
  4. The decision on the complaint must be signed by the official of the customs authority who made the said decision.
  5. Actions to implement the decision of the customs authority to satisfy the complaint must be performed by the customs authority, decision, action (inaction) which are recognized as illegal,no later than fifteen working days after the date of receipt of the decision on the said complaint to this body, if international treaties and acts in the field of customs regulation, the legislation of the Russian Federation on customs regulation or the specified decision do not set a different deadline for their implementation.
  6. A copy of the decision taken based on the results of the consideration of the complaint is sent to the applicant by registered mail within three working days after the date of the decision. The specified decision may be sent to the applicant in the form of an electronic document.
  7. The decision of the customs authority on the complaint may be appealed to a higher customs authority and (or) a court.
  8. The federal executive body exercising the functions of control and supervision in the field of customs affairs determines the form of a decision on a complaint against a decision, action (inaction) of a customs body.
We will help you, make a complaint, prepare the necessary documents, send them to a higher customs authority and monitor the progress of the complaint.
Complain to Customs

 

In order to start working, you need to send us all the available documents (customs decision, customs receipt, goods declaration,commercial documentsetc.), we will study all the submitted documents and answer you whether it makes sense to appeal in your case.

If the departmental complaint does not help, we are ready to start appealing the decision of the customs authorities in court, and represent your interests.

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