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)
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.