The content and procedure for conducting an on-site customs inspection. Customs check. Knowledge of procedures is the key to success

The goods are under Customs Control (hereinafter TC) 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 " Customs control» );
in case of conditional release: temporary import, processing at customs. territories, customs warehouse - the entire period of conditional release continues ( Art. 316 of the Customs Code of the EAEU "Peculiarities of customs control after the release of goods in relation to conditionally released goods").

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

Customs check

According to - a form of customs control, carried out by MOT in order to verify compliance with the requirements of the EAEU and RF laws on customs regulation. During customs inspection, the following may be checked:

the fact of placing goods under the goods release procedure;
the accuracy of the information declared during the declaration;
reliability of information, compliance with HC requirements, as well as compliance with the requirements of customs procedures (for foreign goods);
compliance with the requirements for the implementation of activities in the field of TD;
the legality of the circulation of goods imported to the Russian Federation.

According to Art. 331 TC EAEU "Customs inspection" can be office or exit.

Article 332 of the Customs Code of the EAEU "Cameral customs inspection"

Verification of documents and information available to the TO, including those provided by the declarant.
It is carried out at the location of the TO, without time limits, without issuing decisions or instructions, however, the TO has the right to request documents from the delarant.
Based on the results of a desk audit, it is possible to appoint a visiting one.

- maintenance is carried out with a visit to the facilities of the inspected person. Appointed by the head of TO by issuing an order to carry out an on-site TP (containing information listed in Article 333 of the Customs Code of the EAEU)... It is carried out based on the results of a cameral 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 checked. The terms of the on-site inspection cannot exceed 2 months.

Types of on-site customs checks:

planned exit;
unscheduled exit;
oncoming unscheduled exit.

Planned field tripcarried out on the basis of inspection plans developed by the TO, no more than once a year (once every 3 years for authorized economic operators). The grounds for verification are listed in clause 11 of Art 333 of the Customs Code of the EAEU "Exit customs check". Carried out no earlier than 15 calendar days from the date of receipt by the inspected person notifications of a scheduled customs inspection.

Unscheduled field trip 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 Customs Code of the EAEU "Exit customs check" .

Unscheduled oncoming TP conducted to confirm the data, submitted by the auditee.

Rights and obligations of TO officials during customs inspection

In accordance with article 335 of the Customs Code of the EAEU "Rights and obligations of officials of the customs authority during customs inspection" when conducting a customs inspection, TO have the right:

demand and request virtually any documents related to the goods being inspected from the inspected person, counterparties, banks, government agencies;
demand the presentation of goods, the conduct of inventories and examinations, admission to objects, to information databases, of the person being checked;
use special means, seize documents and goods, seize property, etc.

When conducting a customs check, the TO are obliged to:

comply with official ethics, prevent undue harm to the inspected person;
ensure the safety and not disclose the content of the received documents;
to inform the inspected person about his rights and obligations, not to violate the work schedule of the inspected person, to present documents and service certificates.

Rights and obligations of the inspected person during customs inspection

According to article 336 of the Customs Code of the EAEU "Rights and obligations of the inspected person during 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 carry out the TP, appoint the circle of persons responsible for the provision of documents;
present the documents and tavars requested by the TO (if it is necessary to provide translation);
provide access for maintenance officials to facilities and information bases;
at the request of the TO, give written and oral explanations, provide documents.

When conducting TP, the inspected person has the right:

request from the TO for information and documents on the legislation governing customs inspection;
provide information and documents, be present during the inspection, appeal the results of the inspection.

Normative documents

1. Federal Law "On Customs Regulation in the Russian Federation" of 27.11.2010 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)

Article 132. Exit customs check

1. An exit customs check is carried out by the customs authority with a visit to the location of the legal entity, the place of implementation of the activities of an individual entrepreneur and (or) to the place of actual implementation of their activities (hereinafter referred to as the objects of the inspected entity).

2. Exit customs inspection can be scheduled or unscheduled.

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

3. Exit customs inspection is carried out on the basis of a decision (prescription, act on the appointment of inspection), the form of which is determined by the legislation of the Member States of the customs union.

4. The grounds for the appointment of unscheduled on-site customs checks are:

1) data obtained as a result of the analysis of information contained in the databases of customs authorities and state control (supervision) authorities of the Member States of the customs union, indicating a possible violation of the customs legislation of the customs union and other legislation of the Member States of the customs union;

2) data indicating a possible violation of the requirements of the customs legislation of the customs union and the legislation of the member states of the customs union;

3) an application of a person, including those carrying out activities in the field of customs, to obtain the status of an authorized economic operator;

4) the need to conduct an on-site customs inspection in accordance with paragraph 6 of this article;

5) an appeal (request) of the competent authority of a foreign state to conduct an inspection of a person who has made foreign economic transactions with a foreign organization;

6) other grounds provided for by the legislation of the Member States of the customs union.

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

6. In cases where it is necessary to confirm the accuracy of the information provided by the inspected person, the customs authority may conduct a counter exit customs inspection at the persons associated with the inspected person in transactions (operations) with goods.

The on-site customs check is unscheduled.

7. Scheduled on-site customs inspections are carried out no more than 1 (one) time per year in relation to the same inspected person.

Scheduled on-site customs inspections in respect of authorized economic operators are carried out by customs authorities 1 (one) time in 3 (three) years.

Unscheduled on-site customs checks are carried out without restrictions on the frequency of their conduct.

8. The selection of inspected persons for a scheduled on-site customs inspection is carried out using the information received:

1) from information resources of customs authorities;

2) based on the results of previous audits, including desk audits;

3) from state bodies;

4) from banks and organizations carrying out certain types of banking operations;

5) from customs and (or) other regulatory state bodies of the Member States of the customs union;

6) from the media;

7) from other sources by official means.

9. Prior to the commencement of the scheduled on-site customs inspection, the customs authorities shall send to the inspected person a notice of the scheduled on-site customs inspection by registered mail with an acknowledgment of receipt, or transmit such a notice in another way that allows confirming the fact of its receipt.

The return of a postal item with a mark indicating that the letter has not been delivered to the addressee due to the absence of the inspected person at his location is not a basis for canceling the scheduled exit customs inspection.

A scheduled exit customs check can be started no earlier than 15 (fifteen) calendar days from the date of receipt of the notification by the inspected person or from the date of receipt of the mail by the customs authority with a mark that the letter was not delivered to the addressee.

10. The date of the commencement of the on-site customs inspection is the date of delivery to the inspected person of a copy of the decision (order) to conduct a customs inspection (act on the appointment of an inspection).

A copy of the decision (order) to conduct a customs inspection (act on the appointment of an inspection) is handed over to the inspected person by an official of the customs authority, or sent by registered mail with acknowledgment of receipt.

When handing over a copy of the decision (prescription, act on the appointment of an inspection), the head of the inspected person or his representative on the original of the decision (prescription, act on the appointment of an inspection) makes a note of familiarization, as well as the date and time of receipt of a copy of the decision (prescription, act of appointment of an inspection) ).

In case of refusal to receive a copy of the decision (prescription, act on the appointment of an inspection), the customs official makes a corresponding entry about this in the decision (prescription, act on the appointment of an inspection).

The refusal of the inspected person to receive a copy of the decision (order) to conduct a customs inspection (act on the appointment of an inspection), as well as the return of the postal item with a mark indicating that the letter was not delivered to the addressee due to the absence of the person at the place of his location, are not grounds for canceling the exit customs check. In this case, the date of the start of the check is the date of the entry in the decision (prescription, act on the appointment of the check) on the refusal to receive a copy of the decision (prescription, act on the appointment of the check), or the date of receipt of the postal item by the customs authority with a mark that the letter was not delivered to the addressee.

Before the start of the on-site customs inspection at the facility of the inspected person, the officials of the customs authority must present their IDs to the head of the inspected person or his representative.

11. During the period of the on-site customs inspection, the inspected person is not entitled to make changes and additions to the inspected documents related to his activities.

12. The term of the on-site customs inspection should not exceed 2 (two) months. This period does not include the period of time between the date of delivery to the inspected person of the requirement to submit documents and information and the date of receipt of such documents and information.

The term for conducting an on-site customs inspection may be extended for another 1 (one) month by decision of the customs authority carrying out the inspection.

If it is necessary to conduct research or expert examinations, send requests to the competent authorities of the Member States of the customs union or foreign states, restore by the inspected person the documents necessary for conducting an on-site customs check, provide additional documents related to the period being checked, affecting the conclusions based on the results of the on-site customs check , the on-site customs inspection may be suspended by decision of the head (chief) of the customs authority or a person authorized by him in accordance with the legislation of the Member States of the customs union. The term and procedure for such suspension are established by the legislation of the Member States of the customs union.

On the extension of the term of the on-site customs check, as well as on the suspension of its conduct, the corresponding entries are made in the decision (order) to conduct the on-site customs check (act on the appointment of the check), and the inspected person is notified of this.

13. The date of completion of the on-site customs check is the date of drawing up the document drawn up based on the results of the customs check, which is drawn up in 2 (two) copies and signed by the customs officials who performed the on-site customs check.

The first copy of such a document is attached to the materials of the on-site customs check, the second copy, no later than 5 (five) days from the date of completion of the on-site customs check, is handed to the inspected person or sent by registered mail with acknowledgment of receipt.

2. Exit customs inspection can be scheduled or unscheduled.

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

4. The grounds for the appointment of unscheduled on-site customs checks are:

1) data obtained as a result of the analysis of information contained in the databases of customs authorities and state control (supervision) authorities of the Member States of the customs union, indicating a possible violation of the customs legislation of the customs union and other legislation of the Member States of the customs union;
2) data indicating a possible violation of the requirements of the customs legislation of the customs union and the legislation of the member states of the customs union;
3) an application of a person, including those carrying out activities in the field of customs, to obtain the status of an authorized economic operator;
4) the need to conduct an on-site customs inspection in accordance with paragraph 6 of this article;
5) an appeal (request) of the competent authority of a foreign state to conduct an inspection of a person who has made foreign economic transactions with a foreign organization;
6) other grounds provided for by the legislation of the Member States of the customs union.

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

The on-site customs check is unscheduled.

7. Scheduled on-site customs inspections are carried out no more than 1 (one) time per year in relation to the same inspected person.

Scheduled on-site customs inspections in respect of authorized economic operators are carried out by customs authorities 1 (one) time in 3 (three) years.

Unscheduled on-site customs checks are carried out without restrictions on the frequency of their conduct.

8. The selection of inspected persons for a scheduled on-site customs inspection is carried out using the information received:

1) from information resources of customs authorities;
2) based on the results of previous audits, including desk audits;
3) from state bodies;
4) from banks and organizations carrying out certain types of banking operations;
5) from the customs and (or) other regulatory state bodies of the Member States of the customs union;
6) from the media;
7) from other sources by official means.

11. During the period of the on-site customs inspection, the inspected person is not entitled to make changes and additions to the inspected documents related to his activities.

The term for conducting an on-site customs inspection may be extended for another 1 (one) month by decision of the customs authority carrying out the inspection.

If it is necessary to conduct research or expertise, send requests to the competent authorities of the Member States of the customs union or foreign states, restore by the inspected person the documents necessary for conducting an on-site customs check, provide additional documents related to the period being inspected, affecting the conclusions based on the results of the on-site customs check , the on-site customs inspection may be suspended by the decision of the head (chief) of the customs authority or a person authorized by him in accordance with the legislation of the Member States of the customs union. The term and procedure for such suspension are established by the legislation of the Member States of the customs union.

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 is currently a priority in addressing issues related to ensuring the full and timely receipt of revenues in the federal budget of the Russian Federation.

In this regard, methods and tools are constantly being improved to ensure the effectiveness of customs control. This article will focus on the main innovations concerning the organization and conduct of one of its types - customs inspection. I will clarify that it is carried out by the customs authority after the release of goods with the use of various forms of customs control and measures to ensure their implementation.

Customs inspection is a serious tool for monitoring compliance by participants in foreign economic activity (FEA) with 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 EAEU Customs Code provides for 7 forms of customs control - getting explanations; verification of customs, other documents and (or) information; customs inspection and inspection; personal customs inspection; customs inspection of premises and territories; customs check.

The old forms of customs control (oral questioning; customs supervision; checking the marking of goods with special marks, the presence of identification marks on them; accounting of goods under customs control; checking the system of accounting for goods and reporting) of the Customs Code of the EAEU are defined as measures to ensure customs control. They complemented a number of such 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 (Customs Code of the EAEU). It consists in comparing the information declared in the customs declaration and contained in the documents submitted to the customs authorities, with accounting and reporting data, with invoices and other information obtained in the manner prescribed by law.

I must 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 inspected person, carriers, warehouse owners, agents, certification bodies, and other state and regulatory bodies. Customs inspection can be in-house or on-site, which, in turn, can be scheduled, unscheduled or counter.

The audited persons are understood as the persons named in Article 331 of the Customs Code of the EAEU. Customs inspection can be carried out not only at the declarant or carrier, but also, for example, at those persons in respect of whom there is information indicating that they have (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 the customs inspection is set out in Article 331 of the Customs Code of the EAEU. The 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 economic activity or persons carrying out activities in the field of customs, but also by persons involved in the circulation of goods in the domestic market.

There is a desk check ...

Cameral customs inspection is carried out in the manner prescribed by Article 332 of the Customs Code of the EAEU. The specifics of its implementation are determined by the Federal Law dated 03.08.2018 No. 289-FZ. It is carried out by studying and analyzing the information contained in customs declarations, commercial, transport and other documents submitted by the inspected person when performing customs operations, at the request of the customs authorities, as well as documents and information from state bodies, other documents and information available to customs authorities and concerning the audited entity. It is carried out at the location of the customs authority that appointed it, without visiting the inspected person, and also without issuing a decision to carry it out.

I would like to point out right away that customs inspection in general and cameral inspection in particular can be carried out using other forms of customs control and measures to ensure their implementation (Article 331 of the Customs Code of the EAEU). That is, if, during a cameral customs inspection, it becomes necessary to inspect the premises and territories of the inspected person or a 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 inspected person about the conduct of a desk customs inspection in respect of him on the day of its commencement. Also, the period for such verification is set - 90 days from the date of sending the notification, with the exception of the time period for 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 inspected person in transactions with goods, and the date of receipt of such documents.

The specified exclusion includes periods of time for sending an order to conduct customs control to the customs authorities of the EAEU member states; to inquiries from other customs and state bodies, other authorized organizations (chambers of commerce and industry, certification bodies and testing laboratories, etc.). The term for extending a cameral customs inspection cannot exceed 120 calendar days. The inspected person shall be notified of its extension, indicating the term and reason for the extension.

There is also an exit

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

If it is necessary to change (supplement) the information specified in the decision to conduct an on-site customs inspection, before its completion, the decision may be amended (supplemented) in the manner prescribed by the Federal Law of 03.08.2018. For example, information about the officials involved in the audit or the subject of the audit may be changed.

Exit customs check cannot exceed 2 months. However, this period does not include the period of time between the date of service of the request for submission of documents and information and the date of receipt of such documents. By decision of the head of the customs authority, the time for this inspection may be extended by 1 month. At the same time, it can be suspended if it is necessary to conduct a counter unscheduled exit customs inspection, customs examination, sending international inquiries, restoration by the inspected person of the documents required for the exit customs inspection. It has been determined that the suspension period cannot exceed 9 months.

Now they act differently

Federal Law No. 289-FZ of 03.08.2018 made significant changes to the procedure for completing customs inspections and making decisions based on their results. So, at present, decisions on the results of customs inspections are made in accordance with a special procedure that provides for the ability of the inspected person to submit objections to the act of customs inspection within the prescribed period.

The mechanism for completing a customs check and making decisions on its results is enshrined in Federal Law No. 289-FZ dated 03.08.2018. It follows from it that the act of customs inspection, no later than 5 working days, is handed over to the inspected person 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 inspection, an extract from the customs inspection report is sent to the customs representative who filed the customs declaration, in respect of which a violation has been identified that entailed additional charging of customs payments. It must contain, among other things, the findings of the audit and the preliminary calculated amounts of additional customs duties and taxes subject to additional assessment.

The mechanism for making a decision based on the results of a customs inspection provides for the right to provide by the inspected person no later than 15 working days from the date of receipt of the customs inspection certificate in writing of objections to its content or information on 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 opinion is drawn up on them, which is approved by the head of the customs authority that conducted the customs check (or his deputy). Not later than 10 working days from the date of receipt of objections, it is sent to the inspected person.

If objections to the act are presented by the inspected person after the expiration of the established period, they are not taken into account when making decisions based on the results of the customs inspection and are transferred to the higher customs authority for consideration of the issue of conducting departmental control. The day of expiry of the term for receipt of objections on the act of customs inspection when they are sent by registered mail is the sixth working day from the day following the day of the end of the term for filing objections.

On the basis of the act and taking into account the prepared opinion, the head of the customs authority that carried out the inspection makes a decision in the field of customs if there are grounds for its adoption, unless a new customs inspection has been appointed to confirm the validity of the arguments set forth in the objections to the act.

the expiration of the deadline for the receipt of objections under the customs inspection act (if the conclusion on objections should not be drawn up);
receipt of objections to the customs inspection act (in case of their submission by the inspected person by courier after the expiration of the objection receipt period, but before the expiration of the objection receipt period when they are sent by registered mail);
delivery (sending) to the inspected person or his representative of the conclusion on objections to the act of customs inspection (if the conclusion was drawn up);
receipt of information from the audited entity about the absence of objections to the act, if such information was received before the expiration date for the receipt of objections to the act of customs inspection.

It is important that the failure to submit objections to the customs inspection act does not prevent a person from appealing against decisions made in accordance with the established procedure based on the results of customs inspection.

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

A little about solutions

I would like to draw your attention to the fact that the Customs Code of the EAEU defines two types of decisions in the field of customs that can be made based on the results of customs inspection: a decision on the classification of goods and on amending (supplementing) the electronic form of the declaration for goods (DT). The federal law supplemented this list and determined that when violations of international treaties and acts in the field of customs regulation are detected, decisions different from those listed can be made based on the results of customs inspection.

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

Knowledge of procedures is the key to success

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

from the inspected person and receive from him commercial, transport documents, accounting and reporting documents, as well as other information related to the inspected goods, including on electronic media; reporting in accordance with the Customs Code of the EAEU;
from persons associated with the inspected person under transactions (operations) with goods in respect of which customs inspection is carried out, submission of 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 engaged in certain types of banking operations, the EAEU member states and receive from them documents and information on the availability and numbers of bank accounts of organizations and individual entrepreneurs of these countries, as well as documents and information, relating to the movement of funds on the accounts of organizations and individual entrepreneurs, necessary for customs inspection, including those containing bank secrets in accordance with the legislation of the EAEU member states.

Along with the above, customs officers are given the right to request from the state bodies of the Member States of the Union and receive from them documents and information necessary for conducting 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 inquiries to organizations, state and other bodies (organizations) of the EAEU member states and non-member states of the Union in connection with the customs inspection; to appoint a customs examination.

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

to require from the inspected person the presentation of goods in respect of which an exit customs inspection is carried out;
carry out an inventory of goods in the manner prescribed by the legislation of the EAEU member states or require it to be carried out;
to gain access to the facilities of the inspected person upon presentation by the customs officials of a decision (order) to conduct an on-site customs inspection and service certificates;
take samples and (or) samples of goods;
seize documents or their copies from the inspected person with drawing up an act of seizure;
to seize goods or to seize them in accordance with the procedure established by Federal Law No. 289-FZ of 03.08.2018, for the period of an on-site customs inspection to prevent actions aimed at alienating goods subject to an on-site customs inspection, or otherwise disposing of these goods way;
seal premises, warehouses, archives and other locations (storage) of documents and goods in respect of which an on-site customs check is carried out.

Everyone has rights

I note that in the part of the Customs Code of the EAEU, where the rights of customs officers are defined, innovations are provided. Now, when conducting an on-site customs check, customs officials have the opportunity, on a legal basis, to:

require representatives of the inspected person to submit identity documents and (or) documents confirming authority;
to gain access, within the limits of their competence, to the databases and data banks of the information systems of the audited entity;
to demand and receive from the inspected person, within the framework of the issues to be verified, the necessary documents (their copies), other information, including in 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 site of the 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 designed to process information provided by the inspected person in electronic form.

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

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

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 Customs Code of the EAEU, customs inspection is a complex process and consists in 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 the customs authorities in order to control the activities of a legal entity.

Participants in foreign economic activity are often faced with control, operational-search 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 conducted by customs authorities is growing every year.

Due to the constantly changing legislation and the adoption of new decisions by the Eurasian Economic Commission, it is becoming increasingly difficult for businesses to resist the requirements of the customs authorities. Preparation for the inspection, the presentation of objections to the actions of the inspector require from the controlled entities to have in-depth knowledge of the legislation, clarification of judicial practice.

As a result, due to ignorance of the trends of legal regulation, and sometimes of their own rights, the audit turns into significant time and money.

Why might a customs check be ordered against a company?

Taking into account the economic significance of the results of the audit, it can be argued that the quality of selection ultimately determines the completeness of the collection of customs duties, taxes, excise taxes 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 of Russia. The FCS assesses the likelihood of a violation of customs legislation and further applies customs control measures appropriate to the company's risk level.

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

Amounts owed to customs authorities, unpaid administrative fines;
Failure to submit documents;
Reorganization or liquidation of a company;
Small size of the authorized capital of a foreign trade participant;
Significant deviations of the main indicators of customs declaration (weight, cost) downward from the average values \u200b\u200bfor similar goods;
Significant share of trade with offshore zones;
Delivery of goods from a country other than the country of origin;
Bringing to administrative responsibility, as well as initiating criminal cases.

Based on the information received, the required number of foreign economic activity participants is determined, which have the greatest risks of causing possible economic damage and which it is advisable to include in the plan for conducting customs inspections.

Cameral customs check

Cameral 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 submitted by the inspected person when performing customs operations and (or) at the request of customs authorities.
The customs authorities are obliged to notify the person about the beginning of the inspection. Checks are carried out without restrictions on the frequency of their conduct. The verification period is 90 calendar days from the date of notification, in some cases it can be extended by 120 calendar days.
Stages:
Preparatory - information and data are collected, a decision is made on the need for an audit;
Main - there is a direct check of the available documents. During a cameral customs inspection, the customs authorities check the following information:

whether the goods have been placed under the proper customs procedure;
reliability of information about the product in the declaration and other documents;
compliance with prohibitions and restrictions on the use of goods;
compliance with the requirements by persons carrying out activities in the customs area;
other requirements stipulated by customs legislation.

Additional - the customs authority may request the documents necessary for the inspection. In addition, in the course of a desk audit, the customs authorities may conduct a customs inspection and inspection.
Final - an act of completion of a cameral customs check is drawn up with a description of the findings and results.
Based on the results of the check, the person in respect of whom the check was carried out has the right to familiarize himself with the materials of the check, as well as to submit objections to the conclusions.

Exit customs check

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

Exit customs checks are subdivided into the following types:

Scheduled on-site customs inspection

Conducted 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 the 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 exit customs check is carried out is made using information obtained from the following sources:

the results of customs control before and after the release of goods;
information resources of customs authorities;
results of previous customs checks;
banks, non-bank credit (credit and financial) organizations and organizations carrying out certain types of banking operations of the Member States;
customs and (or) other state bodies of the Member States;
media;
other sources of information.

Before the commencement of the scheduled on-site customs inspection, the customs authorities are obliged to send the inspected person a notification of the inspection. In addition, the customs authorities publish plans for inspections of legal entities for the coming years on the website of the FCS of Russia.

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

Decision of the Arbitration Court of the Volgo-Vyatka District of November 19, 2014 in case No. А43-3032 / 2014.
Requirements: LLC "ISTKON U" applied to the Arbitration Court of the Nizhny Novgorod region with a statement on the recognition of illegal actions of the Nizhny Novgorod customs, which were expressed in demanding documents and information from the Company after the expiration of the scheduled customs inspection.
Decision: The Company's claims were satisfied by the court of first instance, the decision was upheld by the courts of appeal and cassation.
Conclusions of the court: the customs authority violated the period for conducting the inspection and there were no legal grounds for extending the period for suspending 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 deadline for conducting a scheduled customs inspection according to the requirements are illegal. The actions of the Nizhniy Novgorod customs to request documents and information from the applicant after the expiration of the terms for the scheduled customs inspection according to the requirements were committed by the defendant in violation of the requirements of Part 12 of Article 132 of the Customs Code of the Customs Union.

Unscheduled exit customs check

It is carried out on the basis of data indicating a possible violation of customs legislation by a person, or other circumstances with which the law associates 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 the appointment of unscheduled on-site customs checks may be:

data obtained as a result of analysis of information contained in the information resources of customs authorities and other state bodies of the Member States, and indicating a possible violation of international treaties and acts in the field of customs regulation and (or) the legislation of the Member States;
information indicating a possible violation of international treaties and acts in the field of customs regulation and (or) the legislation of the Member States;
a person's application for inclusion in the register of authorized economic operators;
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 made transactions related to the movement of goods across the customs border of the Union with a foreign person;
instruction (request) of the preliminary investigation bodies (criminal prosecution bodies) of the Member States on the materials of the verification of the crime report or on the initiated criminal case;
instructions 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 complete list of grounds is specified in Article 333 of the Customs Code of the EAEU, Article 229 of the Federal Law No. 289)

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

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

Resolution of the Arbitration Court of the Moscow District of August 22, 2017 in case No. A40-161221 / 16
Requirements: LLC "Techno Parts" (hereinafter referred to as the company) applied to the Moscow Arbitration Court with an application to the Moscow customs to recognize as illegal inaction, expressed in violation of the established terms for the field customs check; to invalidate the decision to suspend the on-site customs inspection.
Decision: the claims of the Company were satisfied by the court of first instance, the decision was upheld by the courts of appeal and cassation.
Conclusion of the court: in the notification received by the applicant about the suspension of the exit customs check, the presence of any circumstances listed in paragraph 3 of clause 12 of Article 132 of the Customs Code of the Customs Union is not indicated, and therefore, the courts came to a reasonable conclusion that the decision to suspend the exit customs check issued in the absence of legal grounds, since the customs authority violated the time limit for the inspection and there were no legal grounds for extending the period for suspending the inspection.
The customs authority violated the deadline for providing the information requested from the foreign customs authority.
In addition, in the period from 01/29/2016 to 04/26/2016, the Moscow customs did not actually carry out an inspection, waiting for the following documents from the applicant: a lease agreement for the premises, a certificate on the accounting policy of Techno Parts LLC on taxation, certificates of all settlement accounts of Techno LLC Parts ". The courts reasonably considered that the relevance of these requirements to the subject of verification of the fact of placing foreign-made goods under the customs procedure was not proved by the customs authority.

Counter unscheduled exit customs check

It is carried out in relation to persons created and (or) registered in accordance with the legislation of a member state of the EAEU and associated with transactions (operations) with goods with an entity in respect of which an exit customs check is carried out.
As a rule, this inspection is carried out either by the customs authority directly conducting the on-site inspection, or pursuant to the instructions of another customs authority that checks persons in another entity.
As part of these checks, the customs authorities check the supply chains 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!

Post-release check

Customs control after the release of goods is a set of measures taken by customs authorities after the release of goods, as well as during the turnover of goods imported into the customs territory of the Eurasian Union, through customs inspections and other forms of customs control established by Chapter 45 of the Customs Code of the EAEU.
Checking after the release of goods is, first of all, documentary control of the accuracy of the information declared by the declarant, which allows the customs authorities:

to compare the information provided with the information received during customs control from banks, credit organizations, tax, law enforcement and other government agencies;
establish the fact of legality / illegality of the import of goods into the customs territory of the Eurasian Economic Union;
to 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 check is carried out within 3 years after the release of goods for free circulation.

Check the identity cards of customs officers, documents on the inspection;
Request that the grounds and reason for conducting an audit against your company be communicated to you;
Submit documents to the customs authority when conducting inspections and sending requests for submission of documents;
In case of identification of goods, taking samples and samples, inspection of premises, arrest of goods - do not interfere with the legal actions of the customs authorities, but seek qualified legal assistance;
Be present at all customs control activities;
Sign documents only after thorough examination;
Require inspectors to provide copies of documents (inspection certificates, seizure protocol);
If necessary, take photo and video recording;

The lawyers of the customs practice "Unitrade" have extensive practical experience in supporting customs inspections. Our experts will help you identify violations in a timely manner and correct them in accordance with the requirements of customs legislation.

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