Application
To the Contract about the Customs code
Customs union accepted
By the decision of Interstate Council
The Euroasian economic community
( Supreme body of customs union)
At a level of the chapters of the states
From November 27, 2009 N 17
(unofficial translation)
SECTION 3. CUSTOMS CONTROL Chapter 14. << >> Chapter 16. C H A P T E R 15. "General provisions on customs control"
A r t i c l e 94.
Principles of Customs Control
1. When carrying out customs control, customs authorities are based on the principle of selection and limited to only those forms of customs control, sufficient to ensure compliance with customs laws and customs union legislation of the States - Members of a customs union, the control over the execution of which the customs authorities.
2. When selecting objects and forms of customs control system is used for risk management.
3. In order to improve customs control, customs authorities cooperate with the customs authorities of foreign states in accordance with international treaties.
4. In order to improve the efficiency of customs control, customs authorities cooperate with other supervisory authorities, as well as with foreign trade activities authorized economic operators, representatives of the customs, customs carriers and other persons whose activities are related to the implementation of foreign trade and their trade unions (associations) .
5. Customs authorities within their competence, carry out other types of controls, including export, foreign exchange and radiation, in accordance with the laws of - members of the customs union.
6. During the customs control of any permits, orders or decrees in its holding is not required, except as provided in this Code.
A r t i c l e 95.
Customs control
1. Customs controls carried out by customs authorities in accordance with customs laws and customs union and the law states - members of the customs union. On behalf of the customs authorities of customs control is carried out, customs officials, authorized to carry out customs control in accordance with their officers (functional) responsibilities.
2. Customs control is carried out by customs officials in relation to:
1) goods, including vehicles crossing the customs border and (or) be declared in accordance with this Code;
2) customs declaration, documents and information about products, presentation of which is provided in accordance with customs laws and customs union;
3) the activities of persons associated with the movement of goods across the customs border provision of services in the field of customs, as well as carried out under certain customs procedures;
4) persons crossing the customs border.
3. Customs control is conducted in the area of customs control, as well as in other places determined by the customs authorities where goods, vehicles and documents containing information about them, including in electronic form.
A r t i c l e 96.
Goods under customs supervision
1. When importing into the customs territory of the customs union goods under customs control from the moment of crossing the customs border.
Products formed and in the customs territory of the customs union, which acquired the status of foreign goods in accordance with this Code shall be deemed to be under customs control from the moment of their formation.
2. The products described in paragraph 1 of this Article shall be deemed to be under customs supervision until:
1) placed under the customs procedure of release for domestic consumption, except for the conditionally released goods, or re-importation;
2) acquisition of conditionally released goods status of the goods of the customs union in accordance with paragraph 4 of Article 200 of this Code;
3) placement of goods under customs procedures, denial of the state or destruction in accordance with the Code and (or) the law states - members of a customs union;
4) treatment in favor of the state - member of a customs union in accordance with the laws of this state;
5) The actual export from the customs territory of the customs union;
6) classification of waste generated as a result of processing operations of foreign goods into the customs territory, to unfit for further commercial use;
7) the recognition of foreign goods placed under the customs procedure for processing on customs territory, or processing for domestic consumption, production losses.
3. The products described in paragraph 1 of this Article shall not be deemed to be under customs control after the recognition by Customs authorities that their destruction (irretrievable loss) due to accident or force majeure, or as a result of natural loss under normal conditions of haulage (transportation) and storage, or result of the occurrence of other circumstances in the cases stipulated by international agreements and (or) the law states - members of the customs union.
4. Goods of the Customs Union are under customs control when they are exported from the customs territory of the customs union with the registration of customs declaration and other documents to be used as a customs declaration or an action directly aimed at implementing the export of goods from the customs territory of the customs union, and before crossing the customs border.
5. The products described in paragraph 4 of this article is not actually exported from the customs territory of the customs union, are not considered to be under customs supervision from the date of revocation of customs declaration in accordance with Article 192 of this Code.
6. Customs authorities shall exercise supervision over the execution of persons obligation to re-importation or exportation of goods, including goods received as a result of processing of goods, if such goods are subject to mandatory re-importation or exportation in accordance with customs procedures established by this Code.
7. Customs authorities may stop vehicles and forcibly return left the customs territory of the customs union without permission of customs authorities of the sea, inland water vessels and aircraft. In this action to detention (return) foreign ships and vessels in other states are in compliance with the legislation of the States - Members of the customs union (or) international treaties.
In the case of stopping of motor vehicles outside customs control zones for the implementation of customs control of goods and documents to them during such control should not exceed two (2) hours. On the implementation of such control is drawn up on the form established by the Commission's decision of the customs union, a copy of which shall be issued to the carrier.
A r t i c l e 97.
Customs control zones
1. Customs control zones are the place for moving goods across the customs border, the territory of temporary storage warehouses, bonded warehouses, duty free shops and other places, certain laws of the states - members of the customs union.
In some places the customs control zones established for customs inspection and (or) customs examination of goods, fulfillment of cargo and other operations.
2. Customs control zone may be permanent in the case of a regular presence in them of goods subject to customs control, or temporary, if established at the time of customs control, cargo and other operations.
3. The procedure of establishment and designation of customs control zones, as well as the legal regime of customs control zones established by the legislation of States - members of the customs union.
A r t i c l e 98.
Submission of documents and information required for customs control
1. Declarant, the person carrying out activities in the field of customs and other interested persons are obliged to submit to customs authorities the documents and information required for customs control, either orally, in writing and (or) electronic forms.
2. Customs authority may request documents and information necessary for customs control in writing and (or) electronic forms and install term their submission which should be sufficient for submission requested documents and information.
3. For customs control, customs authorities are entitled to receive in accordance with the laws of - members of a customs union from banks and institutions performing certain types of banking transactions, documents and information about financial transactions carried out by external economic transactions.
4. In order to exercise customs control after the release of goods, customs authorities are entitled to request and receive business and accounting documents, and other information, including in electronic form, relating to the movement of goods across the customs border, their production and use in the customs territory of the customs union or outside .
5. Documents required for customs control shall be kept by persons and customs authorities, within 5 (five) years after the goods under customs control, unless another date is specified by the legislation of the states - members of the customs union.
Persons conducting activities in the field of customs, shall keep the documents required for customs control, within 5 (five) years following the year in which customs operations.
A r t i c l e 99.
Customs control after the release of goods
Customs authorities shall carry out customs control after the release of the goods within 3 (three) years after the goods under customs control.
Legislation states - members of a customs union can be a more prolonged period of Customs control after the release of goods which can not 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.
A r t i c l e 100.
Customs control at the back of the goods imported into the customs territory of the customs union
1. Customs authorities shall carry out customs control at the back of the goods imported into the customs territory of the customs union, in order to verify the information confirming the release of such goods in accordance with the requirements and conditions of the customs laws and customs union, including the check mark on goods or other identification marks, used to confirm legality importation goods on customs territory customs union.
2. Legislation states - members of the customs union may be, the possibility of customs declaration, committing other customs operations and payment of customs duties and taxes on goods, illegal movement across the customs border of the customs union, or not issued in accordance with one of the customs procedures, which entailed non-payment of customs duties, taxes or non-compliance restrictions and limitations discovered by the customs authorities of the persons who purchased the goods in the customs territory of the customs union in connection with these business owners.
A r t i c l e 101.
Participation Specialist at the customs control
1. Where necessary for participation in the commission of specific actions during the customs control may be held no interest in the outcome of such action specialist with special knowledge and skills necessary to assist the customs authorities, including the application of technical means.
2. Attracting person as specialist carried contract basis.
3. The specialist may:
1) to study the materials associated with the implementation of the specific acts committed by his participation;
2) inspect documents to be signed by acts of commission during the customs control, in which he participated, and to make statements or comments about committed them to action, to be noted in such documents.
4. The specialist must:
1) participate in committing actions requiring expertise give explanations regarding Committed them Action;
2) verify the signature fact of the commission of such acts, their contents and results.
5. Received specialist information constituting commercial, banking or other secrets protected by law, as well as other confidential information should not be disclosed to them, be used for other purposes, disclosed to third parties, except as required by law states - members of the customs union.
6. Expenses incurred by the customs authorities in connection with the involvement of a specialist shall be compensated at the expense of the person against whom or goods which customs control, if in the course of customs control revealed violations of customs laws and customs union. In other cases, the payment for services is funded from the state budget - a member of the Customs Union, customs authorities which carry out customs control.
A r t i c l e 102.
Involvement of specialists and experts from other government agencies to assist in the implementation of customs control
1. Customs authorities are entitled to involve specialists and experts from other government agencies to assist in the implementation of customs control.
2. Specialists and experts drawn from other government agencies are obliged not to disclose the information constituting a state, commercial and other secrets protected by law (secrets) and confidential information regarding the participants in foreign economic and other activities in the field of customs.
3. The costs associated with the involvement of specialists and experts from other government agencies if the work is not included in the scope of their official duties shall be reimbursed in the manner determined by paragraph 6 of Article 101 of this Code.
A r t i c l e 103.
The interaction between customs authorities and the supervisory state authorities at the customs border
1. When carrying out customs control of goods crossing the customs border and subject to control by other regulatory authorities, customs authorities shall ensure the overall coordination of such actions and their simultaneous in the manner determined by the legislation states - members of the customs union.
2. In order to improve the efficiency of customs control of goods crossing the customs border, customs authorities and supervising government agencies share information (data) and (or) the documents required for customs and other types of state control, the use of information systems and technologies.
3. In order to expedite the procedures of the state control the movement of goods across the customs border customs inspections may be conducted with the participation of all government agencies involved in the control at the customs border. In this case, an instrument of security checkpoints.
A r t i c l e 104.
Inadmissibility of causing undue damage during the customs control
1. When carrying out customs control not be caused undue harm to the customs carrier, the declarant, their representatives, owners of temporary storage warehouses, bonded warehouses, duty free shops and other interested persons whose interests are affected by actions (or inaction) and decisions of the customs authorities during customs control, and well as goods and vehicles.
2. Damages caused to persons by unlawful decisions, actions (or inaction) of customs authorities or their officials during the customs control, shall be reimbursed in full, in accordance with the legislation states - members of the customs union.
3. Damages caused to persons lawful decisions and actions of customs officials will not be refundable, except in cases envisaged by legislation of - members of the customs union.
A r t i c l e 105.
Exemption from customs authorities of certain forms of customs control
1. Exemption from customs authorities of certain forms of customs control shall be established by this Code, international treaties, states - members of the Customs Union and other international agreements.
2. Customs inspection is not subject to personal baggage:
1) heads of states - members of a customs union and following along with their families;
2) Heads of Government, members of governments - members of a customs union, if such persons crossing the customs border in connection with the performance of official duties;
3) the heads of foreign states, heads of foreign governments, foreign ministers attending the state - members of the Customs Union with an official visit;
4) other persons in accordance with international agreements of - members of the Customs Union and other international agreements.
3. Exempt from customs inspection:
1) Foreign military ships (vessels), combat aircraft and military equipment, following its course;
2) defense equipment which, according to a special statement of the relevant state bodies - members of a customs union, moved across the customs border;
3) operating international flights of foreign aircraft in the period of stay in the customs control areas at the international airports of States - members of the customs union.
A r t i c l e 106.
Collection of Customs of information about persons under the customs control
1. For the purposes of customs control, customs authorities are entitled to collect information on persons engaged in external activities related to the movement of goods across the customs border, or on business in respect of goods under customs control, including the details:
1) about the founders of the organization;
2) the state registration of legal entity or an individual entrepreneur;
3) the composition of the property used for business purposes;
4) to open bank accounts;
5) on the activities of foreign economic activity;
6) the location of the organization;
7) for registration with the tax authority as a taxpayer and on the ID (registration, accounting), taxpayer identification number;
8) about the solvency of the persons included in the registers of persons carrying out activities in the field of customs;
9) in respect of individuals - of citizens' personal data (surname, name, date and place of birth, sex, residence address, the details of the identification document, identification (registration, accounting), taxpayer identification number (if available), and as the frequency of movement of goods across the customs border.
2. The persons referred to in paragraph 1 of this Article shall have the right to consult with documented information currently available to the customs authorities, and to refine this information in order to ensure its completeness and accuracy.
3. Collecting information about individuals by the customs authorities when carrying out customs operations in respect of goods across the customs border, as well as by obtaining this information from other government bodies of the - members of the customs union.
A r t i c l e 107.
Use of facilities and vessels under the customs control
1. In order to reduce time for customs control and enhancing its efficiency by customs authorities may use technical means of customs control, inventory and order of application are set by the legislation of the States - Members of the customs union.
Said technical means should be safe for human life and health, animals and plants, and should not cause harm to persons, goods and vehicles.
2. Customs control of goods transported across the customs border, can be conducted using the sea (river) vessels and aircraft of customs authorities.
3. Procedure for use of sea (river) vessels and aircraft of customs authorities for the purposes of customs control shall be established law states - members of the customs union.
A r t i c l e 108.
Cargo and other operations with goods and vehicles required for customs control
1. At the request of the customs body of the declarant, the owner of the warehouse, customs representative and any other person having authority in respect of goods to transport, weighing or otherwise determining the amount of goods, loading, unloading, handling, repair damaged packing, unpacking, packing or repacking of goods, subject to customs control, as well as open spaces, containers and other places where people are, or may hold such goods.
2. The carrier is obliged to facilitate cargo and other operations in relation to goods which he carries, and vehicles which are carrying such goods.
3. Cargo and other operations with goods and vehicles must not lead to the customs authority of any costs.
A r t i c l e 109.
Identification of goods and vehicles, buildings and other places
1. Goods under customs supervision, vehicles, facilities, capacity, and other places where there are or may be goods subject to customs control may be identified by customs authorities.
Identification is made by sealing, stamping, digital, letter or other marking, identification marks, marking, sampling and samples, detailed descriptions of products, graphics, scale images, photographs, illustrations, use of transportation and other documentation, as well as in other ways.
2. Procedure for the use and manufacture of means of identification, as well as their standard established by the legislation of States - members of the customs union.
3. As a means of identification for customs purposes may be recognized as seals, stamps or other means of identification that are applied by the customs authorities of foreign countries, as well as shipping goods or carriers.
4. Means of identification may be changed, removed or destroyed only by customs authorities or with their permission, except if there is a real threat of destruction, irretrievable loss or substantial damage to the goods. Customs authority shall immediately be notified of the change, removal or destruction of means of identification and to present evidence of the existence of such threat.
On the change, removal, destruction or replacement of identification by customs authorities shall be drawn on the form established by the Commission of the customs union.