The procedure for organizing and conducting on-site customs inspections. General procedure for conducting and organizing on-site customs inspections

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 (chief) of the customs authority, determined in accordance with the legislation of the Member States on customs regulation, the deputy head (deputy head) of the customs authority authorized by him or their substitutes by making a decision (issuing an order) to conduct an on-site customs inspection checks.

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

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

2) type of on-site customs inspection;

3) the name of the customs authority conducting the on-site customs inspection;

4) the basis for ordering 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 inspected, his place(s) of location (place of residence) and (or) place(s) of actual activity, his identification and (or) registration numbers;

6) last names, first names, patronymics (if any) and positions of customs officials conducting on-site customs inspections;

7) last names, first names, patronymics (if any) and positions of officials involved in participating 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 inspection is established by the legislation of the Member States on customs regulation.

8. If it is necessary to change (add) the information specified in subparagraphs 5 - 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) to conduct an on-site customs inspection in the manner established by the legislation of the states -members on customs regulation.

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

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

Scheduled on-site customs inspections in relation to the same inspected person are carried out by customs authorities no more than once a year.

Scheduled on-site customs inspections in relation to 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 on-site customs inspection 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) the results of previous customs inspections;

4) banks, non-bank credit (financial) organizations and organizations engaged in individual species banking operations, Member States;

5) customs and (or) other government authorities of the Member States;

6) means mass media;

7) other sources of information.

12. Before the start of a scheduled on-site customs inspection, the customs authorities send the person being inspected a notification about the scheduled on-site customs inspection by registered by post with acknowledgment of delivery or transmit such notification in another way that allows you to confirm the fact of its receipt.

13. Returning a postal item with a mark indicating non-delivery of the letter to the addressee due to the absence of the person being inspected at his location is not grounds for canceling a scheduled on-site customs inspection.

14. A planned on-site customs inspection can be started no earlier than 15 calendar days from the date of receipt of notification of a scheduled on-site customs inspection by the person being inspected or from the day the customs authority receives a postal item with a note indicating that the letter was not delivered to the addressee.

15. Unscheduled on-site customs inspections are carried out without restrictions on the frequency of such inspections.

16. The grounds for assigning unscheduled on-site customs inspections may be:

1) data obtained as a result of analysis of information contained in information resources customs authorities and other government agencies 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) a person’s application 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 those in ownership, economic management, operational management or rental 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 on-site 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 carried out transactions related to the movement of goods across the customs border of the Union, with foreign person;

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

8) an order from 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 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 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, the customs authority of which is conducting the on-site customs inspection, and associated with the inspected person. person in transactions (operations) with goods.

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

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

In this case, the date of commencement of the on-site customs inspection is considered to be the date of entry into the decision (instruction) on conducting an on-site customs inspection of the refusal to receive this decision (instruction).

20. Before starting an on-site customs inspection at the site of the inspected person, officials of the customs authority are required to present their official IDs to the head of the inspected person, the person replacing the head, or the representative of the inspected person.

21. During the period of an on-site customs inspection, the inspected person does not have the right to make changes (additions) to the inspected documents related to his activities.

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

23. The period 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 on-site customs inspection, conduct customs examination, sending requests to the competent authorities of member states or states that are not members of the Union, restoring by the inspected person the documents necessary for conducting an on-site customs inspection, submitting additional documents related to the period under review, affecting the conclusions based on the results of the on-site customs inspection, as well as in other cases established by the legislation of the Member States, the on-site customs inspection may be suspended by decision of the head (chief) of the customs authority carrying out the customs inspection, his authorized deputy the head (deputy head) of the customs authority or their substitutes.

The period of suspension of an on-site customs inspection cannot exceed 9 months, unless a longer period is established by the legislation of the Member States.

The procedure for suspending an on-site customs inspection is established by the legislation of the Member States on customs regulation.

The period of suspension of an 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 period for conducting an on-site customs inspection.

25. In the decision (instruction) to conduct an on-site customs inspection, appropriate entries are made on the extension of the on-site customs inspection, as well as on the suspension of its conduct, of which the person being inspected is notified.

Maria Yakovchik, Head of the Department of Customs Inspections after the Release of Goods of the Customs Control Service after the Release of Goods of the North-West Customs Administration

The fiscal component of the results of customs control after the release of goods currently has priority when resolving issues related to ensuring the full and timely receipt of revenues into the federal budget Russian Federation.

In this regard, methods and tools are constantly being improved to ensure the effectiveness of customs control. This article will discuss the main innovations relating to the organization and conduct of one of its types - customs inspection. Let me clarify that it is carried out by the customs authority after the release of goods using various forms customs control and measures ensuring their implementation.

Customs inspection is a serious tool that ensures compliance by participants foreign economic activity(FEA) international treaties and acts in the field of customs regulation, legislation of the member states of the Eurasian Economic Union on customs regulation. Let me remind you that the Customs EAEU Code There are 7 forms of customs control - obtaining explanations; verification of customs and other documents and (or) information; customs inspection and inspection; personal customs inspection; customs inspection of premises and territories; customs check.

Old forms of customs control (oral questioning; customs surveillance; checking the marking of goods with special stamps, the presence of identification marks on them; accounting for goods under customs control; checking the system of accounting for goods and reporting) are defined by the EAEU Customs Code as measures ensuring customs control. They supplemented a number of similar measures, along with the appointment of an examination, the involvement of specialists, the identification of goods, etc.

The main form of customs control at the stage after the release of goods is customs inspection (EAEU Customs Code). It consists of comparing the information declared in the customs declaration and contained in the documents submitted to the customs authorities with the data accounting and reporting, with accounts and other information received in the manner prescribed by law.

I will say right away that the sources of obtaining such documents, information and information can be different, their list is practically unlimited. These are banks, and persons associated with transactions and operations with goods with the person being inspected, carriers, warehouse owners, agents, certification bodies, and other government and regulatory bodies. Customs inspection can be desk or on-site, which, in turn, can be scheduled, unscheduled or counter.

Inspected persons mean persons named in Article 331 of the EAEU Labor Code. A customs check can be carried out not only at the declarant or carrier, but also, for example, at those persons for whom there is information indicating that they are (were) goods in their possession and (or) use, including illegally moved across the customs border of the EAEU.

An approximate list of issues checked during a customs inspection is set out in Article 331 of the EAEU Labor Code. Customs authorities can check compliance with international treaties and acts in the field of customs regulation, the legislation of the EAEU member states on customs regulation not only by participants in foreign trade activities or persons carrying out activities in the field of customs, but also by persons participating in the circulation of goods on the domestic market.

There is a desk check...

Desk customs inspection is carried out in the manner prescribed by Article 332 of the EAEU Labor Code. The specifics of its implementation are determined by Federal Law No. 289-FZ dated August 3, 2018. It is carried out by studying and analyzing information contained in customs declarations, commercial, transport and other documents presented by the person being inspected when performing customs operations, at the request of customs authorities, as well as documents and information from government bodies, other documents and information available to customs authorities and relating to the person being inspected. It is carried out at the location of the customs authority that appointed it, without visiting the person being inspected, and also without issuing a decision to carry it out.

I would like to note right away that customs checks in general and desk checks in particular can be carried out using other forms of customs control and measures to ensure their implementation (Article 331 of the EAEU Labor Code). That is, if during a desk customs inspection there is a need to conduct an inspection of the premises and territories of the person being inspected or of the person associated with him in transactions, then such a decision is made and implemented. This type of customs inspection is carried out without restrictions on the frequency of implementation.

A mandatory requirement is to notify the person being inspected that a desk customs inspection is being conducted against him on the day it begins. The period for such an inspection is also established - 90 days from the date of sending the notification, with the exception of the period of time for conducting the examination; between the date of sending the demand and the date of receipt of such documents, as well as between the date of sending the demand to persons associated with the person being inspected in transactions with goods, and the date of receipt of such documents.

This exception includes periods of time for sending instructions to conduct customs control to the customs authorities of the EAEU member states; to requests from other customs and government authorities, other authorized organizations (chambers of commerce and industry, certification bodies and testing laboratories, etc.). The extension period for a desk customs inspection cannot exceed 120 calendar days. The person being inspected is notified of its extension, indicating the period and reason for the extension.

There are also on-site

The provisions for organizing and conducting on-site customs inspections are determined by the EAEU Customs Code. Legislative innovations have not greatly affected this type customs inspection. However, there are also changes that are important for us. Thus, an on-site customs inspection can be appointed not only by the head (chief) of the customs authority or a deputy authorized by him, but also by their substitutes by making a decision to conduct an on-site customs inspection.

If it is necessary to change (add) the information specified in the decision to conduct an on-site customs inspection, before completion of its implementation, changes (additions) may be made to the decision in the manner established by the Federal Law of 03.08.2018. For example, information about the officials participating in the inspection or the subject of the inspection may be changed.

On-site customs inspection cannot exceed 2 months. However, this period does not include the period of time between the date of delivery of the request for the production of documents and information and the date of receipt of such documents. By decision of the head of the customs authority, the time for conducting this inspection may be extended by 1 month. At the same time, it may be suspended if it is necessary to conduct a counter unscheduled on-site customs inspection, a customs examination, send international requests, or restore the documents required for an on-site customs inspection by the person being inspected. It is determined that the period of suspension cannot exceed 9 months.

Now they act differently

Federal Law No. 289-FZ dated August 3, 2018 introduced significant changes to the procedure for completing customs inspections and making decisions based on their results. Thus, at present, decisions based on the results of customs inspections are made in accordance with a special procedure, which provides for the possibility of the inspected person to submit objections to the customs inspection report within a specified period of time.

The mechanism for completing a customs inspection and making decisions based on its results is enshrined in Federal Law No. 289-FZ dated August 3, 2018. It follows from it that the customs inspection report, no later than 5 working days, is handed over to the person being inspected or his representative against signature or sent to his address by registered mail with acknowledgment of receipt.

Also no later than 5 working days from the date of completion of the customs check to the address customs representative who has submitted a customs declaration in respect of which a violation has been identified that has resulted in additional charges of customs duties, an extract from the customs inspection report is sent. It must contain, among other things, verification conclusions and pre-calculated amounts subject to additional accrual. customs duties and taxes.

The mechanism for making a decision based on the results of a customs inspection provides for the right of the inspected person to provide no later than 15 working days from the date of receipt of the customs inspection report in in writing objections to its content or information about the absence of objections to this act. Further, the arguments set out in the objections are studied by the customs official who conducted the customs inspection. A written conclusion is drawn up on them, which is approved by the head of the customs authority that conducted the customs inspection (or his deputy). No later than 10 working days from the date of receipt of objections, it is sent to the person being inspected.

If objections to the act are submitted by the inspected person after the expiration of the established period, then they are not taken into account when making decisions based on the results of the customs inspection and are transferred to a higher customs authority to consider the issue of conducting departmental control. The expiration date for receipt of objections to the customs inspection report when sent by registered mail is considered to be the sixth working day from the day following the expiration date for the submission of objections.

Based on the act and taking into account the prepared conclusion, the head of the customs authority that conducted the inspection makes a decision in the field of customs affairs if there are grounds for its adoption, except for cases where a new customs inspection is assigned to confirm the validity of the arguments set out in the objections to the act.

• expiration of the deadline for receiving objections to the customs inspection report (in the event that a conclusion on objections should not be drawn up);
• receipt of objections to the customs inspection report (if they are submitted by the inspected person by courier after the expiration of the deadline for receipt of objections, but before the expiration of the deadline for receipt of objections when sent by registered mail);
• delivery (direction) to the person being inspected or his representative of the conclusion on objections to the customs inspection report (if the conclusion was drawn up);
• receiving from the person being inspected information about the absence of objections to the customs inspection act, if such information was received before the expiration date for receipt of objections to the customs inspection act.

It is important that failure to submit objections to the customs inspection report does not prevent a person from appealing decisions taken in in the prescribed manner based on the results of the customs inspection.

Decisions made based on the results of a customs inspection, no later than 5 working days from the date of adoption, unless a different period is established by international treaties and acts in the field of customs regulation, are handed to the person being inspected or his representative or sent to his address by registered mail with acknowledgment of delivery.

A little about solutions

Please note that the EAEU Customs Code defines two types of decisions in the field of customs that can be made based on the results of a customs inspection: a decision on the classification of goods and on making changes (additions) to electronic view declarations for goods (DT). Federal law supplemented this list and determined that when violations of international treaties and acts in the field of customs regulation are identified, based on the results of a customs inspection, decisions may be made that differ from those listed.

Entering into force on May 4, 2019, the form of the decision taken based on the results of customs control after the release of goods has been approved. For example, based on this form, customs control units, after the release of goods, make decisions on the illegality of import of goods.

Knowing the procedures is the key to success

Speaking about conducting a customs inspection, one cannot fail to mention the rights and responsibilities of the persons participating in it. Let me remind you of some of the rights that customs officials were granted by the old Code - the Customs Code Customs Union and which are again enshrined in the EAEU Labor Code. When conducting a customs inspection, customs officials have the right to demand:

• from the person being inspected and receive from him commercial, transport documents, accounting and reporting documents, as well as other information related to the goods being inspected, including electronic media; reporting in accordance with the EAEU Labor Code;
• from persons associated with the inspected person in transactions (operations) with goods in respect of which customs inspection is carried out, providing copies of documents and other information on transactions and settlements carried out with the inspected person or with third parties related to transactions (operations) with such goods;
• from banks, non-bank credit (credit and financial) organizations and organizations carrying out certain types of banking operations, member states of the EAEU and receive from them documents and information about the availability and numbers of bank accounts of organizations and individual entrepreneurs of these countries, as well as documents and information, concerning movement cash on the accounts of organizations and individual entrepreneurs, necessary for carrying out customs inspections, including those containing bank secrecy in accordance with the legislation of the EAEU member states.

Along with the above, customs officers are given the right to request from government bodies of the member states of the Union and receive from them the documents and information necessary for carrying out a customs inspection, including those constituting commercial, banking, tax and other secrets protected by law, in accordance with the legislation of the states - members of the EAEU; send international requests to organizations, government and other bodies (organizations) of the EAEU member states and states that are not members of the Union in connection with customs inspections; appoint a customs examination.

When conducting an on-site customs inspection, customs officials also have the rights to:

• require the person being inspected to present the goods in respect of which an on-site customs inspection is being carried out;
• carry out, in the manner established by the legislation of the EAEU member states, an inventory of goods or require it to be carried out;
• gain access to the facilities of the person being inspected upon presentation by officials of the customs authority of a decision (instruction) to conduct an on-site customs inspection and service certificates;
• take samples and (or) samples of goods;
• seize documents or copies thereof from the person being inspected and drawing up a seizure report;
• seize goods or seize them in the manner established by Federal Law No. 289-FZ dated August 3, 2018, for the duration of an on-site customs inspection to suppress actions aimed at alienating goods in respect of which an on-site customs inspection is being carried out, or disposing of these goods to others way;
• seal premises, warehouses, archives and other locations (storage) of documents and goods in respect of which an on-site customs inspection is carried out.

Everyone has rights

I would like to note that in the part of the EAEU Labor Code, where the rights of customs officers are defined, innovations are provided. Now, when conducting an on-site customs inspection, customs officials have the opportunity to legally:

• require representatives of the person being inspected to present identification documents and (or) documents confirming their authority;
• gain access, within your competence, to databases and data banks information systems the person being checked;
• demand and receive from the person being inspected within the framework of issues subject to inspection, necessary documents(their copies), other information, including electronic form concerning his activities and property. If such documents (their copies), in accordance with the legislation of the EAEU member states, should not be located at the place of on-site customs inspection, then the customs official sets a period sufficient for their submission, but not less than 3 working days;
• use technical means(including equipment for audio and video recording, photography), as well as software products, intended for processing information provided by the person being verified in electronic form.

It should also be noted here that the EAEU Customs Code establishes the rights and obligations of inspected persons, including obligations that were absent in the Customs Code of the Customs Union. Now a participant in foreign economic activity must ensure the implementation of an inventory during an on-site customs inspection, as well as provide the opportunity to take samples and (or) samples of goods in the event of a decision to appoint a customs examination. At the request of the inspectors, you will also have to give written and oral explanations on your activities, provide requested certificates and calculations.

Persons associated with the inspected person in transactions (operations) with goods in respect of which customs inspection is carried out are obliged, at the request of the customs authority, to provide copies of documents and other information on transactions and settlements carried out with the inspected person or with third parties related to the transactions (transactions) with such goods. We are talking exclusively about the documents required for customs inspection.

Goods are under Customs Control (hereinafter referred to as Customs Control) until the occurrence of the circumstances specified in Art. 14 TC EAEU « Finding goods under customs control» ,

Customs Control is carried out:

• after release for domestic consumption on the territory of the EAEU, it is carried out for 3 years ( Art. 310 TC EAEU " Carrying out customs control» );
• in case of conditional release: temporary import, processing at customs. territory, customs warehouse - the entire period of conditional release continues ( Art. 316 EAEU Labor Code “Features of customs control after the release of goods in relation to conditionally released goods”).

After release, the customs clearance is carried out in the form of a customs inspection by customs authorities. Other forms are also allowed, for example: customs inspection of premises, verification of special markings, identification marks. In the TC for conditionally released goods, regardless of the form of verification, it is mandatory to keep records of conditionally released goods.

Customs check

In accordance with – a form of customs control, carried out by technical inspection to verify compliance with the requirements of the laws of the EAEU and the Russian Federation on customs regulation. During a customs inspection the following may be checked:

• the fact of placing goods under the goods release procedure;
• the reliability of the information stated during the declaration;
• reliability of information, compliance with the requirements of the Regulations, as well as compliance with the requirements of customs procedures (for foreign goods);
• compliance with the requirements for carrying out activities in the field of TD;
• legality of circulation of goods brought to the Russian Federation.

In accordance with Art. 331 TC EAEU “Customs inspection” may be desk-based or on-site.

Article 332 of the EAEU Labor Code “Desk customs inspection”

1. Verification of documents and information available to the TO, including those provided by the declarant.
2. It is carried out at the location of the TO, without time limits, without issuing decisions or orders, however, the TO has the right to request documents from the delinquent.
3. Based on the results of the desk inspection, it is possible to assign an on-site inspection.

- maintenance is carried out with a visit to the facilities of the person being inspected. Appointed by the head of maintenance by issuing an order to conduct an on-site TC (containing the information listed in Article 333 of the EAEU Labor Code). Carried out based on the results of a desk customs inspection or other forms of customs control. Start date - the date of delivery of the order to conduct an on-site verification to the person being inspected. The duration of the on-site inspection cannot exceed 2 months.

Types of on-site customs inspections:

• planned on-site visit;
• unscheduled visit;
• counter unscheduled exit.

Scheduled on-site technical support carried out on the basis of inspection plans developed by the technical department, no more than once a year (once every 3 years for authorized economic operators). Reasons for verification are listed in Clause 11 of Article 333 of the EAEU Labor Code “On-site customs inspection.” Conducted no earlier than 15 calendar days from the date of receipt by the person being inspected notifications about scheduled customs inspections.

Unscheduled on-site technical support are carried out without restrictions on frequency. Conducted on the basis of data on violations obtained from the sources listed in p. 16 Article 333 of the EAEU Labor Code “On-site customs inspection” .

Unscheduled oncoming TPs carried out to confirm the data, presented by the person being verified.

Rights and responsibilities of TO officials during customs inspections

In accordance with Article 335 of the EAEU Labor Code “Rights and obligations of customs officials during customs inspections” When conducting a customs inspection, TOs have the right:

• demand and request virtually any documents related to the goods being inspected from the person being inspected, counterparties, banks, government bodies;
• demand the presentation of goods, inventory and examinations, access to facilities, information databases data of the person being verified;
• use special means, seize documents and goods, seize property, etc.

When conducting a customs inspection, the TO is obliged to:

• observe professional ethics and prevent undue harm to the person being inspected;
• ensure safety and not disclose the contents of received documents;
• inform the person being checked about his rights and obligations, not disrupt the work schedule of the person being checked, present documents and official identification.

Rights and obligations of the inspected person during customs inspection

According to Article 336 of the EAEU Labor Code “Rights and obligations of the inspected person during a customs inspection” When conducting a customs inspection, the inspected person is obliged to:

• within 2 days from the date of receipt of the order to conduct TC, appoint a circle of persons responsible for providing documents;
• present the documents and goods requested by the TO (if necessary, provide translation);
• provide access to maintenance officials to facilities and information bases;
• upon request of the TO, provide written and oral explanations and provide documents.

When conducting TC, the person being inspected has the right:

• request information and documents from the TO about the legislation regulating customs inspection;
• provide information and documents, be present during the inspection, appeal the results of the inspection.

Regulatory documentation

1. Federal Law "On customs regulation in the Russian Federation" dated November 27, 2010 N 311-FZ

2. Customs Code of the Eurasian Economic Union (Appendix No. 1 to the Treaty on the Customs Code of the Eurasian Economic Union)

Customs inspection is the main form of customs control, carried out by customs authorities in order to certify that persons comply with customs legislation.
In accordance with Art. 331 of the EAEU Customs Code, customs inspection is a complex process and consists of comparing the information declared in the customs declaration and documents submitted to the customs authority, and (or) other information, with documents and (or) accounting and reporting data, with accounts and other information received by customs authorities in order to control the activities of a legal entity.

Participants in foreign economic activity quite often encounter control, operational and investigative measures, as well as investigative actions. Despite the general focus in the EAEU Customs Code on simplifying and speeding up customs procedures, as well as customs control measures, the trend of additional charges within the framework of inspections carried out by customs authorities is growing every year.

Due to constantly changing legislation and the adoption of new decisions by the Eurasian economic commission, it is becoming increasingly difficult for businesses to resist the demands of customs authorities. Preparing for an inspection and submitting objections to the actions of the inspector require that supervised entities have in-depth knowledge of the law, explanations judicial practice.

As a result, due to ignorance of trends in legal regulation, and sometimes also of one’s own rights, conducting an audit results in significant time and money costs.

Why might a company be subject to a customs inspection?

Considering the economic significance of the audit results, it can be argued that the quality of selection ultimately determines the completeness of collection of customs duties, taxes, excise duties and penalties, as well as fines.
The procedure for selecting a person for customs inspection is based on a subject-oriented approach, formed by the risk management system of the Federal customs service Russia. The FCS assesses the likelihood of violation of customs legislation and subsequently applies customs control measures corresponding to the company’s risk level.

The main reasons for choosing a person to conduct an audit:

• Availability of debts to customs authorities, unpaid administrative fines;
• Failure to provide documents;
• Reorganization or liquidation of the company;
• Small size authorized capital foreign trade participant;
• Significant deviations of the main indicators of customs declaration (weight, value) downwards from the average values ​​for similar goods;
• A significant share of trade turnover with offshore zones;
• Supply of goods from a country other than the country of origin;
• Bringing to administrative liability, as well as initiation of criminal cases.

Based on the information received, the required quantity is determined foreign trade participants, which have the greatest risks of causing possible economic damage and which are advisable to include in the customs inspection plan.

Desk customs inspection

A desk customs inspection is carried out at the location of the customs authority by studying and analyzing the information contained in customs declarations and (or) commercial, transport (transportation) and other documents presented by the person being inspected when performing customs operations and (or) at the request of the customs authorities.
Customs authorities are required to notify the person about the start of an inspection. Inspections are carried out without restrictions on the frequency of their conduct. The inspection period is 90 calendar days from the date of sending the notification, in some cases it can be extended by 120 calendar days.
Stages of implementation:
Preparatory- information and data are collected, a decision is made on the need to conduct an inspection;
Basic- a direct check of available documents takes place. During a desk customs inspection, the customs authorities check the following information:

• whether the goods are placed under proper customs procedure;
• reliability of information about the goods in the declaration and other documents;
• compliance with prohibitions and restrictions on the use of goods;
• compliance with requirements by persons operating in the customs field;
• other requirements provided for by customs legislation.

Additional- the customs authority may request documents necessary to carry out the inspection. In addition, during a desk inspection, customs authorities may conduct a customs inspection and inspection.
Final- an act on the completion of the desk customs inspection is drawn up with a description of the findings and results obtained.
Based on the results of the inspection, the person in respect of whom the inspection was carried out has the right to get acquainted with the inspection materials, as well as present objections to the conclusions.

On-site customs inspection

An on-site customs inspection is carried out by the customs authority with a visit to the place(s) of location of the legal entity, place(s) of activities individual entrepreneur and (or) place(s) of actual activities carried out by the persons being inspected.

On-site customs inspections are divided into the following types:

Scheduled on-site customs inspection

Carried out on the basis of inspection plans developed by customs authorities
Scheduled on-site customs inspections in relation to the same inspected person are carried out by customs authorities no more than once a year. Scheduled on-site customs inspections in relation to authorized economic operators are carried out by customs authorities no more than once every 3 years.
The selection of persons in respect of whom a scheduled on-site customs inspection is carried out is made 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 (financial) organizations and organizations carrying out certain types of banking operations, member states;
5. customs and (or) other government authorities of the Member States;
6. media;
7. other sources of information.

Before the start of a scheduled on-site customs inspection, customs authorities are required to send a notification of the inspection to the person being inspected. In addition, customs authorities publish inspection plans on the website of the Federal Customs Service of Russia. legal entities for the coming years.

One of the main violations during a scheduled on-site inspection is a violation of the inspection deadline.

Resolution of the Arbitration Court of the Volga-Vyatka District dated November 19, 2014 in case No. A43-3032/2014.
Requirements: Eastcon U LLC appealed to Arbitration Court Nizhny Novgorod region with a statement declaring illegal the actions of the Nizhny Novgorod customs expressed in requesting documents and information from the Company after the expiration of the scheduled customs inspection.
Solution: The Company's demands were satisfied by the court of first instance, the decision was upheld by the courts of appeal and cassation.
Court findings: the customs authority violated the inspection deadline and there were no legal grounds to extend the period of suspension of the inspection, in connection with which the actions of the customs authority to request documents and information from the applicant after the expiration of the scheduled customs inspection according to the requirements are illegal. The actions of the Nizhny Novgorod Customs to request documents and information from the applicant after the expiration of the scheduled customs inspection according to the requirements were carried out by the defendant in violation of the requirements of Part 12 of Article 132 of the Customs Code of the Customs Union.

Unscheduled on-site customs inspection

It is carried out on the basis of data indicating a possible violation by a person of customs legislation, or other circumstances with which the law connects the conduct of this type of inspection.
Unscheduled on-site customs inspections are carried out without restrictions on the frequency of such inspections.
The grounds for assigning 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 government 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. a person’s application for inclusion in the register of authorized economic operators;
4. an appeal (request) from a competent authority of a state that is not a member of the Union to conduct an inspection of a person who has carried out transactions related to the movement of goods across the customs border of the Union with a foreign person;
5. instructions (requests) from the preliminary investigation authorities (criminal prosecution authorities) of the Member States based on the materials of verification of a report of a crime or on a criminal case initiated;
6. an order from the customs authority of one Member State given to the customs authority of another Member State to conduct an on-site customs inspection, etc.
   (a full list of grounds is indicated in Article 333 of the EAEU Labor Code, Article 229 of Federal Law No. 289)

Also, one of the main violations during a scheduled on-site inspection is a violation of the inspection deadline, as well as a request for documents not related to the subject of the inspection.

An example from judicial practice (before the introduction of the EAEU Labor Code):

Resolution of the Arbitration Court of the Moscow District of August 22, 2017 in case No. A40-161221/16
Requirements: Techno Parts LLC (hereinafter referred to as the company) appealed to the Arbitration Court of the city of Moscow with a statement to the Moscow Customs to recognize illegal the inaction resulting in a violation established deadlines conducting on-site customs inspections; on invalidating the decision to suspend an on-site customs inspection.
Solution: the Company's claims were satisfied by the court of first instance, the decision was left unchanged by the courts of appeal and cassation.
Court's conclusion: in the notification received by the applicant about the suspension of the on-site customs inspection, the presence of any circumstances listed in paragraph 3 of paragraph 12 of Article 132 of the Labor Code of the Customs Union is not indicated, and therefore, the courts came to a reasonable conclusion that the decision to suspend the on-site customs inspection issued in the absence of legal grounds, since the customs authority violated the deadline for conducting the inspection and there were no legal grounds for extending the period of suspension of the inspection.
The customs authority has violated the deadline for providing the information requested from the foreign customs authority.
In addition, in the period from January 29, 2016 to April 26, 2016, Moscow customs did not actually conduct an inspection, waiting for the applicant to following documents: premises rental agreements, certificates of accounting policy Techno Parts LLC for taxation, certificates of all current accounts of Techno Parts LLC. The courts rightly considered that the relevance of these requirements to the subject of verification of the fact of placing foreign-made goods under the customs procedure had not been proven by the customs authority.

Counter unscheduled on-site customs inspection

Carried out in relation to entities created and (or) registered in accordance with the legislation of a member state of the EAEU and associated in transactions (operations) with goods with the entity in respect of which an on-site customs inspection is being carried out.
As a rule, this inspection is carried out either by a customs authority directly conducting an on-site inspection, or in pursuance of an order from another customs authority that is conducting an inspection of persons in another entity.
As part of these checks, customs authorities check the supply chain of goods, obtain information about suppliers of goods, facts of payment for goods, examine invoices, and interview managers and accountants of the company.
We remind you that persons are required to keep documents on customs operations for 5 years, regardless of whether they were presented when submitting a customs declaration or not!

Check after release of goods

Customs control after the release of goods is a set of measures carried out by customs authorities after the release of goods, as well as during the circulation of goods imported into the customs territory Eurasian Union, through customs inspections and other forms of customs control established by Chapter 45 of the EAEU Labor Code.
Inspection after the release of goods is primarily documentary control of the accuracy of the information declared by the declarant, allowing customs authorities to:

• compare the information provided with information received during customs control from banks, credit organizations, tax, law enforcement and other government agencies;
• establish the fact of legality/illegality of import of goods into the customs territory of the Eurasian Economic Union;
• establish the circle of persons directly or indirectly involved in transactions with goods, both before they cross the customs border and on the domestic market of the Russian Federation.

Post-release inspections are carried out within 3 years after the goods are released into free circulation.

• Check the service IDs of customs officers, documents confirming the inspection;
• Demand that you be informed of the grounds and reasons for conducting an inspection against your company;
• Provide documents to the customs authority when conducting inspections and sending requests for documents;
• In case of identification of goods, taking samples and specimens, inspection of premises, seizure of goods - do not interfere with the legal actions of customs authorities, but seek qualified legal assistance;
• Be present during all customs control activities;
• Sign documents only after carefully studying them;
• Require inspectors to provide copies of documents (inspection reports, seizure protocol);
• If necessary, carry out photo and video recording;

The customs lawyers at Unitrade have extensive practical experience in supporting customs inspections. Our specialists will help you promptly identify violations and correct them in accordance with the requirements of customs legislation.

Regarding the on-site customs inspection, it is worth noting that legal regulation This form of verification is carried out mainly on the basis of the provisions of the Labor Code of the Customs Union. According to data regulations, on-site customs inspection is carried out by customs authorities with a visit to the place of implementation by the inspected entity economic activity and is not made in relation to individuals, if they are not individual entrepreneurs.

It is the fact that this type of customs inspection is carried out with a visit to the place where the business entity carries out its activities and distinguishes an on-site inspection from a desk inspection.

An on-site inspection can be scheduled or unscheduled.

The first stage of a customs inspection is preparatory work. Preparatory activities are carried out for the purpose of selecting objects of customs control, compiling a list of issues that are subject to identification during customs inspection, as well as for the purpose of developing an inspection program. After all the necessary measures have been taken, the information received about the subject being inspected is analyzed. Based on the results of such an analysis, a decision is made or not made to conduct an on-site customs inspection in relation to the person.

The grounds for assigning unscheduled on-site customs inspections are:

1) data that was obtained as a result of the analysis of information, databases of customs authorities and other state control authorities, indicating a possible violation of the law;

2) a person’s application for obtaining the status of an authorized economic operator;

3) the need to conduct a counter on-site customs inspection;

4) appeal from the competent authority foreign country on conducting an inspection of the person who committed foreign economic transactions with a certain foreign organization.

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

Scheduled on-site inspections in relation to one inspected person can be carried out no more often 1 time per year. Scheduled on-site customs inspections in relation to authorized economic operators are carried out once every 3 years. Unscheduled on-site customs inspections have no restrictions on the frequency of conduct.

15 days before start of a scheduled on-site customs inspection, a notification is sent to the person being inspected. The duration of the on-site customs inspection should be no more than 2 months. If necessary, the inspecting customs authority may extend this period for another month.

When carrying out an inspection, customs officials must present to the person being inspected the decision to conduct a customs inspection and official identification cards. After this, the person being inspected is obliged to provide officials with access to the facility.

The effectiveness of unscheduled customs inspections is usually quite high, and the information available to the customs authorities about possible violations of the law is often confirmed by the results of the inspections.

It is also worth noting that unscheduled inspections, unlike scheduled ones, have no restrictions on the frequency of their conduct. It can be assumed that this fact may be due to the fact that unscheduled inspections are a means of promptly responding to available information about violations of customs legislation by business entities.

The next stage, which follows a large amount of preparatory work when conducting a customs inspection, is the working stage, during which officials carry out previously provided control and verification activities. During the inspection as such, some control activities may be carried out, such as: inspection of goods and vehicles; inspection of premises and territories; customs inspection of goods and vehicles; receiving explanations.

The third and final stage of customs inspection is the fixation stage.

The results of an on-site customs inspection, during which no violations of customs legislation were identified, are documented in a customs inspection certificate. After all necessary measures have been taken based on the results of the on-site customs inspection, during which violations of customs legislation were identified, a customs inspection report is drawn up.