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)
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.