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 18. << >> Chapter 20. C H A P T E R 19. "Procedure for customs inspections"
A r t i c l e 131.
Cameral customs inspection
1.on the activities of these persons.
2.
3. Cameral customs checks are carried out without restrictions the periodicity of the meeting.
A r t i c l e 132.
Exit customs inspection
1. Exit customs checks carried out by customs authorities with traveling to the location of a legal person, a place of business of an individual entrepreneur, and (or) in place of the actual implementation of their activities (hereinafter - the objects of the audited entity).
2. Exit customs inspection can be scheduled or unscheduled.
Planned exit customs checks carried out on the basis of the audit plans developed by the customs authorities.
3. Exit customs checks carried out on the basis of the decision (order, act on the appointment of audit), whose shape is determined by the laws of State - Members of the customs union.
4. The bases for purpose of off-schedule exit customs checks are:
1) data obtained from the analysis of the information contained in the databases of customs bodies and bodies of state control (supervision) of the states - members of a customs union, indicating a possible violation of customs laws and customs union and other laws of States - members of a customs union;
2) evidence of possible violation of the requirements of the customs laws and customs union legislation of the States - Members of the customs union;
3) statement of a person, including carrying out activities in the field of customs, for the status of authorized economic operator;
4) the need for a counter-site customs inspection in accordance with paragraph 6 above;
5) treatment (a request) the competent authority of a foreign country to conduct the examination person performing foreign economic transactions with foreign organizations;
6) any other grounds under the laws of states - members of the customs union.
5. Exit customs inspection may be imposed as a result of other forms of customs control, as well as the results of a desk customs inspection.
6. In case of necessity of acknowledgement(confirmation) of reliability of the items of information submitted by the checked person, the customs body can carry out(spent) counter exit customs check at the persons connected to the checked person on the bargains (operations) to the goods.
The counter exit customs check is off-schedule
7. Planned exit customs checks are carried out not more than 1 (one) times a year in respect of the same audited entity.
Planned exit customs checks for authorized economic operators are held by customs authorities of one (1) every 3 (three) years.
Unscheduled exit customs checks are carried out without restrictions interval.
8. The selection of inspectors for the planned exit customs inspection is performed using information obtained:
1) of the information resources of customs authorities;
2) By results of the previous checks, including in the form of a desk customs inspection ;
3) from government agencies;
4) from banks and institutions performing certain types of banking operations;
5) of the Customs and (or) other government regulatory bodies of States - members of a customs union;
6) the media;
7) from other sources through official channels.
9. Before carrying out a planned exit customs inspection customs authorities send a verifiable person notice of the planned exit customs checks by registered mail with return receipt requested, or transmit such notice in any other way, allowing to confirm the fact of its receipt.
Return notification with the mark, demonstrating the failure to effect service letter to the addressee in the absence of the audited entity's place of residence, is not grounds for cancellation of a planned exit customs inspection.
Planned exit customs inspection can be started no earlier than fifteen (15) calendar days from receipt of the notice audited entity or from the date of receipt of the notification to the customs authority with a mark of failure to effect service letter to the addressee.
10. The starting date of the exit customs inspection shall be the date of delivery of verifiable person a copy of the decision (order) for a customs inspection (the instrument of appointment checks).
A copy of the decision (order) for a customs inspection (the instrument of appointment checks) is given to the person inspected by a customs officer or sent by registered mail with return receipt requested.
While presenting the copy of the decision (order, act on the appointment of audit) the head of the audited entity or its representative on the original decision (order, act on the appointment checks) makes a mark on acquaintance, as well as of the date and time of receipt of a copy of the decision (order, act on the appointment of audit ).
In case of failure to obtain a copy of the decision (order, act on the appointment of audit) the customs official makes this an appropriate entry in the decision (order, act on the appointment of audit).
The refusal of the audited entity from obtaining a copy of the decision (order) for a customs inspection (the instrument of appointment checks), and return the notification with a mark indicating a failure to effect service letter to the addressee in the absence of a person's place of residence, are not grounds for cancellation of exit customsIn this case, the start date is the date of inspection records in the decision (order, act on the appointment of inspection) to refuse to receive copies of the decision (order, act on the appointment of audit), or the date of receipt of the notification to the customs authority with a mark of failure to effect service letter to the addressee.
Before carrying out a field of customs inspection at the site of the audited entity customs officer must present the head of the audited entity or its representative office license.
11. During the field of customs inspection verified the person has no right to make changes and additions to the audited documents related to his activities.
12. The duration of the field of customs inspection shall not exceed 2 (two) months. In this period does not include the time period between the date of delivery of the checked person reporting requirements of documents and information and the date of receipt of such documents and information.
The term of the exit customs inspection may be extended for a further 1 (one) month of the decision of the customs authority conducting the inspection.
If necessary, conduct investigations or examinations, submitting requests to the competent authorities of States - members of a customs union or foreign states, the restoration of audited entity the documents required for the field of customs inspection, provision of additional documents relating to the audited period, influencing the findings of the field of customs inspection , conducting on-site customs inspection may be suspended by decision of the head of the customs authority or person authorized by him in accordance with the laws of - members of the customs union.
On the Extension field of customs inspection and to suspend its implementation of the decision (order) of the on-site customs inspection (the act of appointment checks) to make appropriate entries, as notified by the controlled person.
13. Completion date for the field of customs inspection shall be the date of writing, drawn up on the results of customs inspection, which is made in two (2) copies and signed by customs officials, holds a customs check.
The first instance of such a document attached to the materials field of customs inspection, the second copy no later than 5 (five) days from the date of completion of on-site customs inspection is given to the inspected person or sent by registered mail with return receipt requested.
A r t i c l e 133.
Access to customs officials on the object of the audited entity to conduct on-site customs inspection
1. The test person upon presentation of customs officials the decision (order) for a customs inspection (the act of appointment checks) and identification cards must ensure these officers on the object of the audited entity (except dwellings) for the field of customs inspection.
2. If the law states - members of the customs union has a special procedure for access to public officials on individual objects, such access is made in the manner prescribed by these laws.
3. The test person is entitled to refuse to officials of the customs authority to access an object if:
1) decision (injunction, the act of appointment checks) and (or) service certificates are not filed;
2) Customs officials are not specified in the decision (order, act on the appointment of inspection);
3) officials do not have special permission for access to the facility, if such permission is necessary under the laws of states - members of the customs union.
4. Upon refusal of the audited entity in the access of customs officials conducting the field of customs inspection, the object of the audited entity is drawn up in accordance with the laws of the State - a member of the customs union.
In the case of unjustified refusal of the audited entity to ensure access of customs officials on the object of the audited entity, they may log on to this object with the suppression of resistance and with the opening of locked premises in the presence of two (2) witnesses, except in cases where the law states - members of a customs union established a procedure for access to public officials on individual objects. All cases entering the facilities of the inspectors to the suppression of resistance and with the opening of locked premises customs authorities shall notify the prosecutor within 24 (twenty four) hours.
A r t i c l e 134.
Rights and responsibilities of customs officials at the customs inspection
1. When a customs verification of the customs officer may:
1) demand from the audited entity and to receive from him, commercial, transport documents, documents, accounting and reporting, as well as other information, including on electronic media relating to check the goods;
2) demand that the audited person presenting the goods in respect of which an exit customs inspection;
3) demand that the audited entity reporting to customs control;
4) demand from banks and other credit institutions and obtain their information and documents relating to the movement of funds to the accounts of organizations required to conduct customs checks, including those containing bank secrecy;
5) request the tax and other government agencies and obtain from them the necessary information and documents, including components of the commercial, banking, tax and other secrets protected by the legislation;
6) an inventory (ask for an inventory) of the goods at the exit customs inspections;
7) direct international inquiries in connection with customs inspection;
8) access to the objects of the inspected person with the presentation of the decision (order) for a customs inspection (the instrument of appointment checks) and identification cards;
9) carried out at the exit customs inspections, sampling and sample the goods with drawing up the act of sampling and sample the goods;
10) withdraw from the audited entity documents or copies of them with drawing up an act of withdrawal during the exit of customs inspections;
11) to seize goods or withdraw them in accordance with the legislation of States - members of the Customs Union, the period of the field of customs inspection to prevent action on alienation or disposal otherwise of goods, in respect of which an exit customs inspection;
12) seal the premises where the goods are located;
13) carry out other actions under the laws of the customs union and the law states - members of the customs union.
2. Officers of the Customs during customs inspections are required:
1) respect the rights and legitimate interests of the audited entity, to prevent injury to persons verifiably illegal decisions and actions (or inaction);
2) does not violate the established mode of operation of the audited entity during the exit customs inspection;
3) used exclusively for customs purposes any information obtained during customs inspections;
4) not to disclose confidential information and data that make up the tax, banking and other secrets protected by law, which became known during customs inspections;
5) upon request of the audited entity necessary information about the legal provisions of States - members of a customs union, on the order of the exit customs inspections;
6) ensure the preservation of the documents received and compiled during customs inspections, not to disclose their contents without the consent of the audited entity, except as required by law states - members of a customs union;
7) to keep the controlled person of his rights and obligations under the customs control after the release of goods, including the appointment and conduct of examination (study), when taking samples and specimens;
8) perform other duties specified by the customs legislation of the customs union and the law states - members of the customs union.
A r t i c l e 135.
Rights and obligations of the audited entity in the customs inspection
1. The test person during a customs inspection is entitled to:
1) request the customs authorities and get information from them about the legal provisions of States - members of a customs union, on the order of carrying out customs inspections;
2) provide all the means at his disposal the documents and information confirming the release of goods, as well as compliance with Customs laws and customs union legislation of the States - Members of the customs union;
3) to appeal against decisions and actions (or inaction) of customs authorities in accordance with the legislation of States - members of a customs union;
4) exercise other rights under the laws of the customs union and the law of the State - a member of the customs union.
2. The test person during a customs inspection must:
1) produce goods for which customs inspection;
2) provide on request of customs authorities in a timely manner the information and documents no matter in what medium they are information and an application on paper;
3) to ensure unhindered access of officials conducting the field of customs inspection, the objects of the audited entity and to provide them with the workplace;
4) make a note of the receipt on the original decision (order) for a customs inspection (the instrument of appointment checks);
5) if needed for the purpose of customs inspection documentation is compiled in a language other than the official language of the State - a member of the Customs Union, represented by the inspection officials of customs authorities translation of the documents;
6) to identify the persons responsible for providing the information is verified by officials of the customs authority not later than two (2) calendar days from the date the decision (order) for a customs inspection (the instrument of appointment checks);
7) perform other duties under the laws of the customs union and the law states - members of the customs union.
A r t i c l e 136.
Submission of documents and information for the purpose of customs inspection
1. Tax and other government bodies States - members of a customs union to represent the request of customs authorities the required documents and information concerning the registration of legal entities, and the payment of taxes, financial statements, as well as documents and data, including components of the commercial, banking and tax secrecy comply with the legislation of States - members of the Customs Union for the Protection of the state, commercial, banking, tax and other laws of the protected secrets.
2. Banks and other credit institutions states - members of a customs union represented at the request of the customs body of documents and information relating to the movement of funds to the accounts of organizations required to conduct customs checks, including those containing bank secrecy.