Who develops the customs inspection program. Exit customs check

Desk customs check

1. A desk customs check is carried out by studying and analyzing the information contained in customs declarations, commercial, transport (transportation) and other documents submitted by the person being checked, information controlling government agencies states - members of the Customs Union, as well as other documents and information available to the customs authorities on the activities of these persons.

2. A desk customs check is carried out by the customs authorities at the location customs authority without going to the person being checked, as well as without issuing an order (an act on the appointment of an inspection).

3. Desk customs checks are carried out without restrictions on the frequency of their conduct.

Customs control after release of goods

The customs authorities shall carry out customs control after the release of goods within 3 (three) years from the date of the end of the goods being under customs control.

The legislation of the member states of the Customs Union may establish a longer period for holding customs control after the release of goods, which cannot exceed 5 (five) years.

Customs control after the release of goods is carried out in the forms and procedure established by Chapters 16 and (or) 19 of this Code

Exit customs check

1. An exit customs check is carried out by the customs authority with a visit to the location legal entity, place of business individual entrepreneur and (or) to the place of actual implementation of their activities (hereinafter - the objects of the verified person).

2. An exit customs check may be scheduled or unscheduled.

A scheduled on-site customs inspection is carried out on the basis of inspection plans developed by the customs authorities.

3. An on-site customs check is carried out on the basis of a decision (instruction, act on the appointment of an check), the form of which is determined by the legislation of the Member States of the Customs Union.

4. The grounds for appointment of unscheduled field customs checks are:

1) data obtained as a result of the analysis of information contained in the databases of customs authorities and authorities state control(supervision) of the member states of the Customs Union, indicating a possible violation of the customs legislation of the Customs Union and other legislation of the member states of the Customs Union;

2) data indicating a possible violation of the requirements of the customs legislation of the Customs Union and the legislation of the Member States of the Customs Union;

3) application of a person, including those carrying out activities in the field of customs, for obtaining the status of an authorized economic operator;

4) the need to conduct a cross field customs check in accordance with paragraph 6 of this article;

5) an appeal (request) from the competent authority of a foreign state to conduct an audit of a person who made foreign economic transactions with a foreign organization;

6) other grounds provided for by the legislation of the Member States of the Customs Union.

5. An exit customs check may be appointed based on the results of the application of other forms of customs control, as well as on the results of a desk customs check.

6. In cases where it is necessary to confirm the authenticity of the information provided by the person being checked, the customs authority may conduct a cross-site customs check of persons associated with the person being checked in transactions (operations) with goods.

Counter exit customs check is unscheduled.

7. Scheduled field customs checks are carried out no more than 1 (one) time per year in respect of the same person being checked.

Scheduled field customs checks in relation to authorized economic operators are carried out by customs authorities 1 (one) time in 3 (three) years.

Unscheduled field customs checks are carried out without restrictions on the frequency of their conduct.

8. The selection of persons to be inspected for a scheduled on-site customs inspection shall be carried out using the information received:

1) from the information resources of the customs authorities;

2) based on the results of previous inspections, including cameral inspections;

3) from state bodies;

4) from banks and organizations carrying out certain types banking operations;

5) from customs and (or) other controlling state bodies of the states - members of the Customs Union;

6) from funds mass media;

7) from other sources in an official way.

9. Before the start of a scheduled field customs check, the customs authorities shall send to the person being checked a notice of the scheduled field customs check by registered by mail with acknowledgment of receipt or transmit such notice in another way, allowing to confirm the fact of its receipt.

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 its location is not a basis for canceling the scheduled field customs check.

A scheduled field customs check may be started no earlier than 15 (fifteen) calendar days from the date of receipt of the notification by the verified person or from the day of receipt by the customs authority of the postal item with a note that the letter was not delivered to the addressee.

(paragraph as amended by the Protocol dated 16.04.2010)

10. The date of commencement of the on-site customs inspection shall be the date of delivery to the person being inspected of a copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection).

A copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection) is handed over to the person being checked by an official of the customs authority, or sent by registered mail with a return receipt.

When handing over a copy of the decision (instruction, act on the appointment of an audit), the head of the person being checked or his representative on the original decision (instruction, act on the appointment of an audit) makes a note on familiarization, as well as on the date and time of receipt of a copy of the decision (instruction, act on the appointment of an audit). ).

In case of refusal to receive a copy of the decision (instruction, act on the appointment of an inspection), the official of the customs authority makes a corresponding entry about this in the decision (instruction, act on the appointment of an inspection).

The refusal of the inspected person to receive a copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection), as well as 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 at his location, are not grounds for canceling the exit customs check. In this case, the start date of the inspection is the date of entry in the decision (instruction, act on the appointment of an inspection) on the refusal to receive a copy of the decision (instruction, act on the appointment of an inspection), or the date of receipt by the customs authority of a notification with a note that the letter was not delivered to the addressee.

(paragraph as amended by the Protocol dated 16.04.2010)

Before the start of an on-site customs inspection at the site of the person being inspected, officials of the customs authority are required to present official certificates to the head of the person being inspected or his representative.

11. During the period of the on-site customs inspection, the person being checked shall not be entitled to make changes and additions to the documents being checked related to his/her activities.

12. The term for conducting an on-site customs check should not exceed 2 (two) months. The specified period does not include the period of time between the date of delivery to the inspected person of the request for the submission of documents and information and the date of receipt of such documents and information.

The term for conducting an on-site customs inspection may be extended for another 1 (one) month by decision of the customs authority carrying out the inspection.

If it is necessary to conduct studies or examinations, send requests to the competent authorities of the Customs Union or foreign states, restore by the person being checked the documents necessary for conducting an on-site customs inspection, provide additional documents related to the period under inspection that affect the conclusions based on the results of an on-site customs inspection , conducting an on-site customs inspection may be suspended by decision of the head (head) of the customs authority or a person authorized by him in accordance with the legislation of the Member States of the Customs Union. The term and procedure for such suspension are established by the legislation of the member states of the Customs Union.

(paragraph as amended by the Protocol dated 16.04.2010)

Appropriate entries shall be made in the decision (instruction) to conduct an on-site customs inspection (an act on appointment of an inspection) on the extension of the term of an exit customs inspection, as well as on the suspension of its conduct, and the person being inspected shall be notified thereof.

13. The date of completion of the field customs inspection is the date of drawing up the document drawn up based on the results of the customs inspection, which is drawn up in 2 (two) copies and signed officials the customs authority that carried out the on-site customs inspection.

The first copy of such a document shall be attached to the materials of the field customs inspection, the second copy shall be handed over to the person being checked or sent by registered mail with acknowledgment of receipt no later than 5 (five) days from the date of completion of the field customs check.

1. An on-site customs check is carried out by the customs authority with a visit to the location of the legal entity, the place of the activity of the individual entrepreneur and (or) to the place of actual implementation of their activities (hereinafter referred to as the objects of the person being checked).

2. An exit customs check may be scheduled or unscheduled.

A scheduled on-site customs inspection is carried out on the basis of inspection plans developed by the customs authorities.

3. An exit customs check is carried out on the basis of a decision (instruction, act on the appointment of an check), the form of which is determined by the legislation of the Member States customs union.

4. The grounds for appointment of unscheduled field customs checks are:

1) data obtained as a result of the analysis of information contained in the databases of customs authorities and state control (supervision) bodies of the member states of the customs union, indicating a possible violation of the customs legislation of the customs union and other legislation of the member states of the customs union;
2) data indicating a possible violation of the requirements of the customs legislation of the customs union and the legislation of the member states of the customs union;
3) application of a person, including those carrying out activities in the field of customs, for obtaining the status of an authorized economic operator;
4) the need to conduct a cross field customs check in accordance with paragraph 6 of this article;
5) an appeal (request) from the competent authority of a foreign state to conduct an audit of a person who made foreign economic transactions with a foreign organization;
6) other grounds provided for by the legislation of the member states of the customs union.

5. An exit customs check may be appointed based on the results of the application of other forms of customs control, as well as on the results of a desk customs check.

Counter exit customs check is unscheduled.

7. Scheduled field customs checks are carried out no more than 1 (one) time per year in respect of the same person being checked.

Scheduled field customs checks in relation to authorized economic operators are carried out by customs authorities 1 (one) time in 3 (three) years.

Unscheduled field customs checks are carried out without restrictions on the frequency of their conduct.

8. The selection of persons to be inspected for a scheduled on-site customs inspection shall be carried out using the information received:

1) from the information resources of the customs authorities;
2) based on the results of previous inspections, including cameral inspections;
3) from state bodies;
4) from banks and organizations carrying out certain types of banking operations;
5) from customs and (or) other controlling state bodies of the states - members of the customs union;
6) from the media;
7) from other sources in an official way.

9. Before the commencement of a scheduled on-site customs inspection, the customs authorities shall send to the person being inspected a notice of the scheduled on-site customs inspection by registered mail with a return receipt or send such a notice in another way to confirm the fact of its receipt.

A scheduled on-site customs check may be started not earlier than 15 (fifteen) calendar days from the date of receipt of the notification by the person being checked or from the day of receipt by the customs authority of the postal item with a note that the letter was not delivered to the addressee.

The refusal of the inspected person to receive a copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection), as well as 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 at his location, are not grounds for canceling the exit customs check. In this case, the start date of the check is the date of entry in the decision (instruction, act on the appointment of the check) on the refusal to receive a copy of the decision (instruction, act on the appointment of the check), or the date of receipt by the customs authority of the postal item with a note that the letter was not delivered to the addressee.

11. During the period of the on-site customs inspection, the person being checked shall not be entitled to make changes and additions to the documents being checked related to his/her activities.

The term for conducting an on-site customs inspection may be extended for another 1 (one) month by decision of the customs authority carrying out the inspection.

If it is necessary to conduct studies or examinations, send requests to the competent authorities of the member states of the customs union or foreign states, restore by the person being checked the documents necessary for conducting an on-site customs inspection, provide additional documents related to the period under inspection that affect the conclusions based on the results of an on-site customs inspection , conducting an on-site customs inspection may be suspended by decision of the head (chief) of the customs authority or a person authorized by him in accordance with the legislation of the member states of the customs union. The term and procedure for such suspension are established by the legislation of the member states of the customs union.

13. The date of completion of the field customs check shall be the date of drawing up the document drawn up based on the results of the customs check, which is drawn up in 2 (two) copies and signed by the officials of the customs authority who conducted the field customs check.

3) counter unscheduled field customs check.

3. The legislation of the Member States may establish additional types of on-site customs checks, grounds, terms and features of the procedure for conducting such checks.

4. The legislation of the Member States may establish that an on-site customs check in the form of a scheduled on-site customs check is not applied.

5. An on-site customs inspection shall be appointed by the head (head) of the customs authority, determined in accordance with the legislation of the Member States on customs regulation, by the deputy head (deputy head) of the customs authority authorized by him or by persons replacing them by making a decision (issuing an order) to conduct an exit customs checks.

6. The decision (order) to conduct an on-site customs inspection must contain the following information:

1) date and registration number of this decision (order);

2) type of exit customs inspection;

3) the name of the customs body conducting the exit customs check;

4) the basis for the appointment of an on-site customs inspection - a reference to the plan (schedule) of inspections or to the basis provided for in paragraph 16 of this article;

5) name (last name, first name and patronymic (if any)) of the person being checked, his/her place(s) of location (place of residence) and (or) place(s) of actual performance of activities, his identification and (or) registration numbers;

6) surnames, first names, patronymics (if any) and positions of officials of the customs body conducting an on-site customs check;

7) surnames, first names, patronymics (if any) and positions of officials involved in participation in the on-site customs inspection;

9) other information provided for by the legislation of the Member States on customs regulation.

7. The form of the decision (instruction) to conduct an on-site customs check shall be established by the legislation of the Member States on customs regulation.

8. If it is necessary to change (supplement) the information specified in subparagraphs 5 - 9 of paragraph 6 of this article, before the completion of the on-site customs check, changes (additions) may be made to the decision (order) on conducting an on-site customs check in the manner established by law Member States on customs regulation.

9. An on-site customs check may be appointed based on the results of customs control in other forms, as well as on the results of a desk customs check.

10. A scheduled field customs inspection is carried out on the basis of plans for inspections developed by the customs authorities.

Scheduled field customs checks in respect of the same person being checked are carried out by the customs authorities no more than once a year.

Scheduled on-site customs checks in relation to authorized economic operators are carried out by customs authorities no more than once every 3 years.

11. The choice of persons in respect of which a scheduled field customs check is carried out is made using information obtained from the following sources:

1) the results of customs control before and after the release of goods;

2) information resources of customs authorities;

3) results of previous customs checks;

4) banks, non-bank credit (credit and financial) organizations and organizations carrying out certain types of banking operations of the Member States;

5) customs and (or) other state bodies of the Member States;

6) mass media;

7) other sources of information.

12. Before the commencement of a scheduled on-site customs inspection, the customs authorities shall send to the person being inspected a notice of the scheduled on-site customs inspection by registered mail with acknowledgment of receipt or send such a notice in another way to confirm 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 its location is not a basis for canceling the scheduled field customs check.

14. A scheduled field customs check may be started not earlier than 15 calendar days from the date of receipt of a notice of a scheduled field customs check by the person being checked or from the day a postal item arrives at the customs body with a note that the letter has not been delivered to the addressee.

15. Unscheduled field customs checks are carried out without restrictions on the frequency of such checks.

16. The grounds for appointment of unscheduled field customs checks may be:

1) data obtained as a result of the analysis of information contained in the information resources of the customs authorities and other state authorities of the Member States, and indicating a possible violation of international treaties and acts in the field customs regulation and (or) the legislation of the Member States;

2) information indicating a possible violation of international treaties and acts in the field of customs regulation and (or) the 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 included in the register of authorized economic operators about being owned, economic management, operational management or lease of structures, 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 field customs inspection in accordance with paragraph 17 of this article;

6) an application (request) from the competent authority of a state that is not a member of the Union to conduct an audit of a person who made transactions related to the movement of goods across the customs border of the Union with a foreign person;

7) an instruction (request) from the preliminary investigation authorities (criminal prosecution authorities) of the Member States based on the materials of the verification of a report on a crime or on an initiated criminal case;

8) an instruction from the customs authority of one Member State, given to the customs authority of another Member State, to conduct an on-site customs check of a person created and (or) registered in accordance with the legislation of the Member State, the customs authority of which was sent an instruction on the grounds provided for in subparagraphs 1 and (or) 3 of paragraph 3 of Article 373 of this Code;

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 person being checked, the customs authority may conduct a counter unscheduled field customs check of persons created and (or) registered in accordance with the legislation of the Member State, the customs body of which conducts the field customs check, and associated with the person being checked. by a person in transactions (operations) with goods.

18. The date of commencement of the on-site customs inspection shall be the date of delivery to the inspected person of the decision (instruction) on conducting an on-site customs inspection, and if such a decision (instruction) on conducting an on-site customs inspection is communicated to the inspected person in any other way, the date determined in accordance with the legislation member states.

19. Refusal of the person being inspected to receive a decision (instruction) to conduct an on-site customs inspection is not grounds for canceling an on-site customs inspection.

In this case, the date of commencement of the on-site customs inspection shall be the date of making an entry in the decision (instruction) on conducting an on-site customs inspection about the refusal to obtain this decision (instruction).

20. Before the beginning of the on-site customs inspection at the facility of the person being inspected, officials of the customs authority shall be obliged 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 check, the person being checked shall not be entitled to make changes (additions) to the checked documents related to his activities.

22. The term for conducting an on-site customs check should not exceed 2 months. The specified period does not include the period of time between the date of delivery to the inspected person of the request for the submission of documents and (or) information and the date of receipt of such documents and (or) information.

23. The term for conducting an on-site customs inspection may be extended by 1 month by decision of the customs authority that conducts such an inspection.

24. If it is necessary to conduct a counter unscheduled field customs check, conduct a customs examination, send requests to the competent authorities of the Member States or states that are not members of the Union, restore by the checked person the documents necessary for carrying out the field customs check, submit additional documents related to the checked period affecting the conclusions based on the results of an on-site customs inspection, as well as in other cases established by the legislation of the Member States, an on-site customs inspection may be suspended by decision of the head (head) of the customs authority carrying out the customs inspection, the deputy head (deputy head) authorized by him ) customs authority or persons replacing them.

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 an on-site customs check shall be established by the legislation of the Member States on customs regulation.

The term for suspension of an on-site customs check on the grounds established by this paragraph, as well as on the grounds established by the legislation of the Member States, shall not be included in the term of the on-site customs check.

25. The decision (instruction) to conduct an on-site customs check shall be made with appropriate entries on the extension of the term of the on-site customs check, as well as on the suspension of its conduct, of which the person being checked shall be notified.

Article 132. Exit customs check

2. An exit customs check may be scheduled or unscheduled.

A scheduled on-site customs inspection is carried out on the basis of inspection plans developed by the customs authorities.

4. The grounds for appointment of unscheduled field customs checks are:

1) data obtained as a result of the analysis of information contained in the databases of customs authorities and state control (supervision) bodies of the Member States of the Customs Union, indicating a possible violation of the customs legislation of the Customs Union and other legislation of the Member States of the Customs Union;

2) data indicating a possible violation of the requirements of the customs legislation of the customs union and the legislation of the Member States of the customs union;

3) application of a person, including those carrying out activities in the field of customs, for obtaining the status of an authorized economic operator;

4) the need to conduct a cross field customs check in accordance with paragraph 6 of this article;

5) an appeal (request) from the competent authority of a foreign state to conduct an audit of a person who made foreign economic transactions with a foreign organization;

6) other grounds provided for by the legislation of the Member States of the customs union.

5. An exit customs check may be appointed based on the results of the application of other forms of customs control, as well as on the results of a desk customs check.

Counter exit customs check is unscheduled.

7. Scheduled field customs checks are carried out no more than 1 (one) time per year in respect of the same person being checked.

Scheduled field customs checks in relation to authorized economic operators are carried out by customs authorities 1 (one) time in 3 (three) years.

Unscheduled field customs checks are carried out without restrictions on the frequency of their conduct.

8. The selection of persons to be inspected for a scheduled on-site customs inspection shall be carried out using the information received:

1) from the information resources of the customs authorities;

2) based on the results of previous inspections, including cameral inspections;

3) from state bodies;

4) from banks and organizations carrying out certain types of banking operations;

5) from customs and (or) other controlling state bodies of the member states of the customs union;

6) from the media;

7) from other sources in an official way.

The refusal of the inspected person to receive a copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection), as well as 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 at his location, are not grounds for canceling the exit customs check. In this case, the start date of the check is the date of entry in the decision (instruction, act on the appointment of the check) on the refusal to receive a copy of the decision (instruction, act on the appointment of the check), or the date of receipt by the customs authority of the postal item with a note that the letter was not delivered to the addressee.

11. During the period of the on-site customs inspection, the person being checked shall not be entitled to make changes and additions to the documents being checked related to his/her activities.

The term for conducting an on-site customs inspection may be extended for another 1 (one) month by decision of the customs authority carrying out the inspection.

If it is necessary to conduct studies or examinations, send requests to the competent authorities of the Member States of the Customs Union or foreign states, restore by the person being checked the documents necessary for conducting an on-site customs inspection, provide additional documents related to the period under inspection that affect the conclusions based on the results of an on-site customs inspection , conducting an on-site customs inspection may be suspended by decision of the head (head) of the customs authority or a person authorized by him in accordance with the legislation of the Member States of the customs union. The term and procedure for such suspension are established by the legislation of the member states of the customs union.

Introduction

On July 1, 2010, the Customs Code of the Customs Union came into force, which establishes uniform rules for the customs regulation of three states: Russia, the Republic of Belarus and the Republic of Kazakhstan.

The Customs Code of the Customs Union contains a significant number of changes and innovations. Changes have also befallen such an important institute of customs as customs control. The forthcoming changes include the introduction by the Customs Code of the Customs Union of three new forms of customs control, one of which is a customs check.

The relevance of this topic lies in the fact that the Customs Union was created quite recently and not every aspect included in the customs code is known and fully analyzed by us, students.

The purpose of this control work is the content and procedure for conducting an exit customs inspection.

The object is customs.

Subject - customs check.

Tasks set when writing the work:

- Describe the customs check;
-Consider legal aspects customs check;
-Explain the introduction of a customs check into customs control;

Exit customs check

Exit customs check is provided by Ch. 19 of the "Customs Code of the Customs Union" (annex to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 N 17). An on-site customs check is carried out by the customs authority with a visit to the location of a legal entity, the place where the activities of an individual entrepreneur are carried out, or to the place where their activities are actually carried out.

An exit customs check can be scheduled or unscheduled.

A scheduled on-site customs inspection is carried out on the basis of inspection plans developed by the customs authorities.

An exit customs check is carried out on the basis of a decision, an order of an act on the appointment of an check, the form of which is determined by the legislation of the Member States of the customs union.

The grounds for appointment of unscheduled field customs inspections are:

1) data obtained as a result of the analysis of information contained in the databases of the customs authorities and state control authorities of the member states of the customs union, indicating a possible violation of the customs legislation of the customs union and other legislation of the member states of the customs union;
2) data indicating a possible violation of the requirements of the customs legislation of the customs union and the legislation of the Member States of the customs union;
3) application of a person, including those carrying out activities in the field of customs, for obtaining the status of an authorized economic operator;
4) an appeal (request) from the competent authority of a foreign state to conduct an audit of a person who made foreign economic transactions with a foreign organization;
5) other grounds provided for by the legislation of the Member States of the customs union.

An exit customs check may be appointed based on the results of applying other forms of customs control, as well as on the results of a desk customs check.

In cases where it is necessary to confirm the accuracy of the information provided by the person being checked, the customs authority may conduct a cross field customs check of persons associated with the person being checked in transactions (operations) with goods.

Counter exit customs check is unscheduled.

Scheduled field customs checks are carried out no more than once a year in respect of the same person being checked.

Scheduled field customs checks in relation to authorized economic operators are carried out by customs authorities once every 3 years.

Unscheduled field customs checks are carried out without restrictions on the frequency of their conduct.

The selection of inspected persons for a scheduled on-site customs inspection is carried out using the information received:

1) from the information resources of the customs authorities;
2) based on the results of previous inspections, including cameral inspections;
3) from state bodies;
4) from banks and organizations carrying out certain types of banking operations;
5) from customs or other controlling state bodies of the member states of the customs union;
6) from the media;
7) from other sources in an official way.

Before the commencement of a scheduled on-site customs inspection, the customs authorities shall send to the inspected person a notice of the scheduled on-site customs inspection by registered mail with a return receipt or send such a notice in another way, allowing to confirm the fact of its receipt.

The return of the notification with a note indicating that the letter was not delivered to the addressee due to the absence of the person being checked at the place of his location is not a basis for canceling the scheduled field customs check.

A scheduled on-site customs check may be started not earlier than 15 calendar days from the date of receipt of the notification by the person being checked or from the day the customs authority receives a notification with a note that the letter has not been delivered to the addressee.

The date of commencement of the on-site customs inspection shall be the date of delivery to the person being inspected of a copy of the decision to conduct a customs inspection.

A copy of the order to conduct a customs check is handed over to the person being checked by an official of the customs authority, or sent by registered mail with a return receipt.

When handing over a copy of the decision, the head of the person being checked or his representative makes a note on the original decision on familiarization, as well as on the date and time of receipt of the copy of the decision.

In case of refusal to receive a copy of the decision, the official of the customs authority shall make an appropriate entry about this in the decision.

The refusal of the inspected person to receive a copy of the decision to conduct a customs inspection, as well as the return of a notice with a note indicating that the letter was not delivered to the addressee due to the absence of the person at his location, are not grounds for canceling the exit customs inspection. In this case, the start date of the verification is the date of entry in the decision on the refusal to receive a copy of the decision, or the date of receipt by the customs authority of a notification with a note that the letter was not delivered to the addressee.

During the period of the on-site customs check, the person being checked shall not be entitled to make changes and additions to the checked documents related to his/her activities.

The term for conducting an on-site customs inspection should not exceed 2 months. The specified period does not include the period of time between the date of delivery to the inspected person of the request for the submission of documents and information and the date of receipt of such documents and information.

The period for conducting an on-site customs inspection may be extended for another 1 month by a decision of the customs authority carrying out the inspection.

If it is necessary to conduct studies or examinations, send requests to the competent authorities of the Member States of the Customs Union or foreign states, restore by the person being checked the documents necessary for conducting an on-site customs inspection, provide additional documents related to the period under inspection that affect the conclusions based on the results of an on-site customs inspection , conducting an on-site customs inspection may be suspended by decision of the head of the customs authority or a person authorized by him in accordance with the legislation of the member states of the customs union.

Appropriate entries shall be made in the decision to conduct an on-site customs inspection on the extension of the term for an on-site customs inspection, as well as on its suspension, and the person being inspected shall be notified thereof.

The date of completion of the on-site customs inspection is the date of drawing up the document drawn up based on the results of the customs inspection, which is drawn up in 2 copies and signed by the officials of the customs authority who conducted the on-site customs inspection.

The first copy of such a document shall be attached to the materials of the field customs inspection, the second copy shall be handed over to the person being checked or sent by registered mail with acknowledgment of receipt no later than 5 days from the date of completion of the field customs check.

The inspected person, upon presentation by officials of the customs authority of the decision to conduct a customs inspection and service certificates, is obliged to ensure that these officials have access to the object of the inspected person, with the exception of residential premises, to conduct an on-site customs inspection.

If the legislation of the member states of the customs union provides for a special procedure for the access of officials of state bodies to certain objects, then such access is carried out in the manner prescribed by these legislation.

The inspected person has the right to refuse officials of the customs authority access to the facility if:

1) the decision or service certificates are not presented;
2) officials of the customs bodies are not indicated in the decision;
3) officials do not have a special permit for access to the facility, if such permission is required in accordance with the legislation of the member states of the customs union.

If the inspected person refuses to give access to officials of the customs authority conducting an on-site customs inspection, a protocol is drawn up at the object of the inspected person in accordance with the legislation of the Member State of the customs union.

In the event of an unjustified refusal of the inspected person to provide customs officials with access to the object of the inspected person, they have the right to enter this object with the suppression of resistance and with the opening of the locked premises in the presence of 2 witnesses, unless the legislation of the member states of the customs union establishes a different access procedure officials of state bodies to separate objects. The customs authorities shall notify the prosecutor within 24 hours of all cases of entry to the objects of the inspected persons with suppression of resistance and with the opening of locked premises.

Customs inspection of premises and territories during an on-site customs inspection is carried out on the basis of a decision to conduct an on-site customs inspection.

Customs inspection of premises and territories is carried out in the minimum period of time necessary for its implementation, and may exceed one working day.

Customs inspection of premises and territories cannot be carried out at night.

If the customs inspection of premises and territories is not completed within a working day, its conduct is suspended and resumed in the manner determined by federal agency executive power authorized in the field of customs. Customs officials are entitled, in accordance with Article 109 of the Customs Code of the Customs Union, to identify goods, as well as premises and territories, the customs inspection of which has not been completed, to apply physical strength to prevent access to these premises and territories, as well as to take other measures for the safety of goods located in the premises and territories, the customs inspection of which has not been completed, provided for by the customs legislation of the customs union and the Federal Law.

Seizure of goods and seizure of goods are carried out for the purposes provided for in subparagraph 11 of paragraph 1 of Article 134 of the Customs Code of the customs union.

The grounds for seizure of goods are:

1) detection of goods without the presence of special marks, identification marks or designations of goods by other methods used to confirm the legality of their import into the customs territory of the customs union in cases provided for by the customs legislation of the customs union, or goods with marks or means of identification that have signs of counterfeit ;
2) detection of goods without the presence of special marks, identification marks or designations of goods on them by other means, if such marks, identification marks, designations of goods in accordance with legislative acts Russian Federation must be applied to goods imported into the customs territory of the customs union, or goods with marks or means of identification that have signs of counterfeit;
3) the lack of information in the commercial documents of the verified person confirming the fact customs declaration goods, if, in accordance with the acts of the legislation of the Russian Federation, the indication of such information in commercial documents is mandatory when goods are traded on the territory of the Russian Federation, as well as when such information is discovered to be unreliable, or there are no commercial documents in which such information must be indicated;
4) the person being checked does not have documents confirming information about the release of goods by the customs authorities, if the presence of such documents is mandatory for the person being checked in accordance with the customs legislation of the customs union or the legislation of the Russian Federation, or the discovery in these documents false information about the release of goods by customs authorities;
5) detection of data that may indicate that the goods being checked are conditionally released and are used in violation of restrictions on the use or disposal of these goods, or in violation of the purposes corresponding to the conditions for granting benefits for the payment of import customs duties, taxes;
6) detection of data that may indicate that the conditions or procedure for granting benefits for the payment of customs duties and taxes have not been met with respect to the goods being checked;
7) detection of data that may indicate that the goods being checked are used in violation of the conditions and requirements of the customs procedure.

The seizure of goods consists in the prohibition to dispose and use the goods. The goods subject to arrest shall be transferred for storage to their owner or to another person having authority in relation to such goods. The use of goods under arrest may be permitted by the head of the customs body conducting the on-site customs inspection, or by an official of the customs body authorized by him. In this case, the transfer of goods under arrest to other persons, the waste of goods, their alienation or their disposal in any other way is not allowed.

The grounds for the seizure of goods are:

1) detection of data that may indicate that the goods being checked are prohibited from being imported into the customs territory of the customs union or traded on the territory of the Russian Federation;
2) detection of goods subject to seizure in the person being checked, in respect of which the person being checked is not the owner or legal owner;
3) the refusal of the owner of the goods or another person having authority in relation to the goods subject to seizure to ensure the safety of the goods and to comply with the prohibition on the disposal and use of the goods.

The confiscated goods are placed in a temporary storage warehouse or in another place that is a customs control zone.

The seizure of goods and the imposition of arrest on them are carried out on the basis of a reasoned decision of the official of the customs body conducting the on-site customs inspection, in the presence of the person being inspected, in whose possession the goods were found, or his representative, as well as in the presence of at least two witnesses.

The form of the resolution on the seizure of goods or the seizure of goods is determined by the federal executive body authorized in the area of customs affairs.

A protocol is drawn up on the seizure of goods or on the imposition of arrest on them, the form of which is determined by the federal executive body authorized in the field of customs affairs. The protocol is drawn up in the presence of two witnesses. In the protocol or the descriptions attached to it, the confiscated goods or goods on which arrest is imposed are described in detail with an indication of their name, quantity and individual characteristics. The specified protocol is signed by the official of the customs body who carried out the seizure or arrest, by the person in whom the goods seized or the goods seized were found, or his representative, as well as witnesses. A copy of the protocol is handed over to the person in whom the goods were found, or to his representative.

The return of seized goods and removal of the imposed arrest shall be made no later than the day of the end of the field customs inspection, except for cases when the goods are subject to detention, or seizure or arrest in accordance with the Code of Administrative Offenses of the Russian Federation or the Code of Criminal Procedure of the Russian Federation.

The return of the confiscated goods and the removal of the imposed arrest are made on the basis of a decision of the official of the customs body conducting the field customs inspection. The resolution on the return of the confiscated goods and the removal of the imposed arrest shall be drawn up in two copies in the form determined by the federal executive body authorized in the field of customs affairs. The second copy of the specified decision is handed over to the person in whom the goods were found, or to his representative.

The confiscated goods shall be returned to their owner or to another person having authority in relation to such goods. When returning the seized goods, an act is drawn up in triplicate in the form determined by the federal executive body authorized in the field of customs affairs. The act is signed by officials of the customs body conducting an exit customs inspection, by the person being checked or his representative, as well as by the person who stored the seized goods, or his representative. The second copy of the specified act is handed over to the person to whom the seized goods are returned, or to his representative, the third copy - to the person who carried out the storage of the seized goods, or his representative.

Storage of seized goods is carried out at the expense of the person from whom the goods were seized. If during the course of the customs inspection it is not established that in respect of such goods the customs legislation of the customs union or the legislation of the Russian Federation has been violated, the costs associated with such storage shall be charged to the federal budget.

Information about all facts of seizure of goods and seizure of goods shall be indicated in the act reflecting the results of the on-site customs inspection.

Who develops the customs inspection program. Exit customs check

Introduction

Exit customs check

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