3) counter unscheduled on-site customs inspection.

3. The legislation of the Member States may establish additional types on-site customs inspections, grounds, timing and features of the procedure for conducting such inspections.

4. The legislation of the Member States may establish that an on-site customs inspection in the form of a scheduled on-site customs inspection is not applied.

5. An on-site customs inspection is appointed by the head (chief) of the customs authority, determined in accordance with the legislation of the Member States on customs regulation, the deputy head (deputy head) of the customs authority authorized by him or their substitutes by making a decision (issuing an order) to conduct an on-site customs inspection checks.

6. The decision (instruction) to conduct an on-site customs inspection must contain the following information:

1) date and registration number of this decision (instruction);

2) type of on-site customs inspection;

3) the name of the customs authority conducting the on-site customs inspection;

4) the basis for ordering an on-site customs inspection - a reference to the plan (schedule) of inspections or to the basis provided for in paragraph 16 of this article;

5) name (last name, first name and patronymic (if any)) of the person being inspected, his place(s) of location (place of residence) and (or) place(s) of actual activity, his identification and (or) registration numbers;

6) last names, first names, patronymics (if any) and positions of customs officials conducting on-site customs inspections;

7) last names, first names, patronymics (if any) and positions of officials involved in participating in the on-site customs inspection;

9) other information provided for by the legislation of the Member States on customs regulation.

7. The form of the decision (instruction) to conduct an on-site customs inspection is established by the legislation of the Member States on customs regulation.

8. If it is necessary to change (add) the information specified in subparagraphs 5 - 9 of paragraph 6 of this article, before the completion of the on-site customs inspection, changes (additions) may be made to the decision (instruction) to conduct an on-site customs inspection in the manner established by the legislation of the states -members on customs regulation.

9. An on-site customs inspection may be appointed based on the results of customs control in other forms, as well as based on the results of a desk customs inspection.

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

Scheduled on-site customs inspections in relation to the same inspected person are carried out by 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.

11. The selection of persons in respect of whom a scheduled on-site customs inspection is carried out is made using information obtained from the following sources:

1) the results of customs control before and after the release of goods;

2) information resources of customs authorities;

3) the results of previous customs inspections;

4) banks, non-bank credit (financial) organizations and organizations engaged in individual species banking operations, member states;

5) customs and (or) other government authorities of the Member States;

6) means mass media;

7) other sources of information.

12. Before the start of a scheduled on-site customs inspection, the customs authorities send the person being inspected a notification about the scheduled on-site customs inspection by registered by post with acknowledgment of delivery or transmit such notification in another way that allows you to confirm the fact of its receipt.

13. Returning a postal item with a mark indicating that the letter was not delivered to the addressee due to the absence of the person being inspected at his location is not grounds for canceling a scheduled on-site customs inspection.

14. A planned on-site customs inspection can be started no earlier than 15 calendar days from the date of receipt of notification of a scheduled on-site customs inspection by the person being inspected or from the day the customs authority receives a postal item with a note indicating non-delivery of the letter to the addressee.

15. Unscheduled on-site customs inspections are carried out without restrictions on the frequency of such inspections.

16. The grounds for assigning unscheduled on-site customs inspections may be:

1) data obtained as a result of analysis of information contained in the information resources of customs authorities and other government agencies Member States, and indicating a possible violation international treaties and acts in the field of customs regulation and (or) legislation of the Member States;

2) information indicating a possible violation of international treaties and acts in the field of customs regulation and (or) legislation of the Member States;

3) a person’s application for inclusion in the register of authorized economic operators;

4) submission by the authorized economic operator to the customs authority of information on changes in the information declared by him when included in the register of authorized economic operators about structures, premises (parts of premises) and (or) open areas (parts of open areas) owned, economically managed, operationally managed or leased sites) intended for temporary storage of goods;

5) the need to conduct a counter unscheduled on-site customs inspection in accordance with paragraph 17 of this article;

6) 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 has carried out transactions related to the movement of goods through customs border Union, with foreign person;

7) instructions (requests) from the preliminary investigation authorities (criminal prosecution authorities) of the Member States based on the materials of verification of a report of a crime or on an initiated criminal case;

8) an order from the customs authority of one Member State, given to the customs authority of another Member State, to conduct an on-site customs inspection of a person created and (or) registered in accordance with the legislation of the Member State, to whose customs authority the order was sent on the grounds provided for in subparagraphs 1 and (or) 3 of paragraph 3 of Article 373 of this Code;

9) other grounds provided for by the legislation of the Member States on customs regulation.

17. If it is necessary to confirm the accuracy of the information provided by the inspected person, the customs authority may conduct a counter unscheduled on-site customs inspection of persons created and (or) registered in accordance with the legislation of the Member State, the customs authority of which is conducting the on-site customs inspection, and associated with the inspected person. person in transactions (operations) with goods.

18. The date of commencement of an on-site customs inspection is considered to be the date of delivery to the inspected person of the decision (instruction) to conduct an on-site customs inspection, and if such a decision (instruction) to conduct an on-site customs inspection is communicated to the inspected person in another way, the date determined in accordance with the legislation member states.

19. The refusal of the inspected person to receive a decision (instruction) to conduct an on-site customs inspection is not grounds for canceling the on-site customs inspection.

In this case, the date of commencement of the on-site customs inspection is considered to be the date of entry into the decision (instruction) on conducting the on-site customs inspection of the refusal to receive this decision (instruction).

20. Before starting an on-site customs inspection at the site of the inspected person, officials of the customs authority are required to present their official IDs to the head of the inspected person, the person replacing the head, or the representative of the inspected person.

21. During the period of an on-site customs inspection, the inspected person does not have the right to make changes (additions) to the inspected documents related to his activities.

22. The period for conducting an on-site customs inspection should not exceed 2 months. The specified period does not include the period of time between the date of delivery to the inspected person of the request for the submission of documents and (or) information and the date of receipt of such documents and (or) information.

23. The period for conducting an on-site customs inspection may be extended by 1 month by decision of the customs authority that conducts such an inspection.

24. If it is necessary to conduct a counter unscheduled on-site customs inspection, conduct a customs examination, send requests to the competent authorities of member states or states that are not members of the Union, restore by the inspected person the documents necessary to conduct an on-site customs inspection, submit additional documents related to the inspected period affecting the conclusions based on the results of an on-site customs inspection, as well as in other cases established by the legislation of the Member States, the on-site customs inspection may be suspended by decision of the head (chief) of the customs authority carrying out the customs inspection, the deputy head (deputy head) authorized by him ) customs authority or their substitutes.

The period of suspension of an on-site customs inspection cannot exceed 9 months, unless a longer period is established by the legislation of the Member States.

The procedure for suspending an on-site customs inspection is established by the legislation of the Member States on customs regulation.

The period of suspension of an on-site customs inspection on the grounds established by this paragraph, as well as on the grounds established by the legislation of the Member States, is not included in the period for conducting an on-site customs inspection.

25. In the decision (instruction) to conduct an on-site customs inspection, appropriate entries are made on the extension of the on-site customs inspection, as well as on the suspension of its conduct, of which the person being inspected is notified.

Introduction

The Customs Code came into force on July 1, 2010 Customs Union, establishing uniform rules for customs regulation of three states: Russia, the Republic of Belarus and the Republic of Kazakhstan.

The Customs Code of the Customs Union contains a significant number of changes and innovations. Such an important institution of customs affairs as customs control has also undergone changes. The upcoming changes include the introduction by the Customs Code of the Customs Union of three new forms of customs control, one of which is customs inspection.

The relevance of this topic lies in the fact that the Customs Union was created quite recently and not every aspect included in the customs code is known and fully analyzed by us, students.

The purpose of this test work is the content and procedure for conducting an on-site customs inspection.

Object - customs business.

Subject - customs inspection.

Tasks set when writing the work:

• -Describe the customs check;
• -Consider the legal aspects of customs inspection;
• -Explain the introduction of customs inspection into customs control;

On-site customs inspection

On-site customs inspection is provided for in Sec. 19 "Customs Code of the Customs Union" (annex to the Agreement on the Customs Code of the Customs Union, adopted by the Decision Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 N 17). On-site customs inspection is carried out by the customs authority with a visit to the location legal entity, the place of activity of an individual entrepreneur or the place of actual implementation of their activities.

On-site customs inspection can be scheduled or unscheduled.

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

An on-site customs inspection is carried out on the basis of a decision, an order of an act on the appointment of an inspection, the form of which is determined by the legislation of the member states of the customs union.

The grounds for assigning unscheduled on-site customs inspections are:

• 1) data obtained as a result of analysis of information contained in the databases of customs authorities and authorities state control 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 by a person, including those carrying out activities in the field of customs, to obtain the status of an authorized economic operator;
• 4) an appeal (request) from the competent authority of a foreign state to conduct an inspection of the person who committed foreign economic transactions with a foreign organization;
• 5) other grounds provided for by the legislation of the member states of the customs union.

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

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

A counter on-site customs inspection is unscheduled.

Scheduled on-site customs inspections are carried out no more than once a year in relation to the same inspected person.

Scheduled on-site customs inspections in relation to authorized economic operators are carried out by customs authorities once every 3 years.

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

The selection of inspected persons for a scheduled on-site customs inspection is carried out using information obtained:

• 1) from information resources of customs authorities;
• 2) based on the results of previous inspections, including desk inspections;
• 3) from government bodies;
• 4) from banks and organizations carrying out certain types of banking operations;
• 5) from customs or other regulatory government bodies of the member states of the customs union;
• 6) from the media;
• 7) from other sources through official means.

Before the start of a scheduled on-site customs inspection, the customs authorities send the person being inspected a notification about the scheduled on-site customs inspection by registered mail with return receipt requested, or transmit such a notification in another way that allows confirming the fact of its receipt.

Returning a notification with a note indicating that the letter was not delivered to the addressee due to the absence of the person being inspected at his location is not grounds for canceling a scheduled on-site customs inspection.

A scheduled on-site customs inspection can be started no earlier than 15 calendar days from the date of receipt of the notification by the person being inspected or from the day the customs authority receives a notification with a note indicating that the letter was not delivered to the addressee.

The date of commencement of the on-site customs inspection is the date of delivery to the person being inspected of a copy of the decision to conduct a customs inspection.

A copy of the order to conduct a customs inspection is handed to the person being inspected by an official of the customs authority, or sent by registered mail with acknowledgment of delivery.

When delivering a copy of the decision, the head of the person being inspected or his representative makes a note on the original decision about familiarization, as well as the date and time of receipt of the copy of the decision.

In case of refusal to receive a copy of the decision executive The customs authority makes an appropriate entry about this in the decision.

The refusal of the inspected person to receive a copy of the decision to conduct a customs inspection, as well as the return of a notification with a mark indicating that the letter was not delivered to the addressee due to the absence of the person at his location, are not grounds for canceling the on-site customs inspection. In this case, the start date of the inspection is considered to be the date of entry in the decision to refuse to receive a copy of the decision, or the date of receipt by the customs authority of a notification with a note about non-delivery of the letter to the addressee.

Before the start of an on-site customs inspection at the site of the person being inspected, officials of the customs authority are required to present their official identification to the head of the person being inspected or his representative.

During the period of an on-site customs inspection, the inspected person does not have the right to make changes and additions to the inspected documents related to his activities.

The duration of the on-site customs inspection should not exceed 2 months. The specified period does not include the period of time between the date of delivery to the inspected person of the request for the submission of documents and information and the date of receipt of such documents and information.

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

If it is necessary to conduct research or 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 to conduct an on-site customs inspection, provide additional documents related to the period under inspection that affect the conclusions based on the results of an on-site customs inspection , an on-site customs inspection may be suspended by decision of the head of the customs authority or a person authorized by him in accordance with the legislation of the member states of the customs union.

On the extension of the period of an on-site customs inspection, as well as on the suspension of its implementation, appropriate entries are made in the decision to conduct an on-site customs inspection, and the inspected person is notified about this.

The date of completion of the on-site customs inspection is considered to be the date of drawing up the document drawn up based on the results of the customs inspection, which is drawn up in 2 copies and signed by the officials of the customs authority who conducted the on-site customs inspection.

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

The inspected person, when officials of the customs authority present a decision to conduct a customs inspection and official identification documents, is obliged to ensure access for these officials to the site of the inspected person, with the exception of residential premises, to conduct an on-site customs inspection.

If the legislation of the member states of the customs union provides for a special procedure for access of officials of state bodies to certain objects, then such access is carried out in the manner established by these legislations.

The inspected person has the right to deny customs officials access to the facility if:

• 1) the decision or official identification has not been presented;
• 2) customs officials are not indicated in the decision;
• 3) officials do not have special permission to access the facility, if such permission is necessary in accordance with the legislation of the member states of the customs union.

If the inspected person refuses access to customs officials conducting an on-site customs inspection, a protocol is drawn up at the inspected person’s facility in accordance with the legislation of the member state of the customs union.

In the event of an unreasonable refusal of the inspected person to provide access for customs officials to the object of the inspected person, they have the right to enter this object by suppressing resistance and opening locked premises in the presence of 2 witnesses, except in cases where the legislation of the member states of the Customs Union establishes a different procedure for access officials of government bodies for individual objects. The customs authorities notify the prosecutor within 24 hours of all cases of entry of inspected persons into objects by suppressing resistance and opening locked premises.

Customs inspection of premises and territories during an on-site customs inspection is carried out on the basis of a decision to conduct an on-site customs inspection.

Customs inspection of premises and territories is carried out in the minimum period of time required for its implementation, and may exceed one working day.

Customs inspection of premises and territories cannot be carried out at night.

If the customs inspection of premises and territories is not completed within a working day, its implementation is suspended and resumed in the manner determined by the federal executive body authorized in the field of customs affairs. Customs officials have the right, in accordance with Article 109 of the Customs Code of the Customs Union, to identify goods, as well as premises and territories whose customs inspection has not been completed, use physical force to prevent access to these premises and territories, as well as take other measures to ensure the safety of goods located in premises and territories, the customs inspection of which has not been completed, provided for by the customs legislation of the Customs Union and Federal law.

Seizure of goods and seizure of goods are carried out for the purposes provided for in subparagraph 11 of paragraph 1 of Article 134 of the Customs Code of the Customs Union.

The grounds for seizure of goods are:

• 1) detection of goods without special marks, identification marks or designations of goods by other means used to confirm the legality of their import into the customs territory of the customs union in cases provided for by the customs legislation of the customs union, or goods with marks or means of identification that have signs of counterfeit ;
• 2) detection of goods without special marks, identification marks or designations of goods on them by other means, if such marks, identification marks, designations of goods are in accordance with legislative acts Russian Federation must be applied to goods imported into the customs territory of the Customs Union, or goods with marks or means of identification that have signs of counterfeit;
• 3) the absence in the commercial documents of the person being inspected of information confirming the fact of customs declaration of goods, if in accordance with acts of legislation of the Russian Federation, the indication of such information in commercial documents is mandatory for the circulation of goods on the territory of the Russian Federation, as well as the discovery of the unreliability of such information or the absence of commercial documents , in which such information must be indicated;
• 4) the inspected person does not have documents confirming information about the release of goods by customs authorities, if the presence of such documents in the inspected person is mandatory in accordance with the customs legislation of the Customs Union or the legislation of the Russian Federation, or the discovery in these documents of unreliable information about the release of goods by customs authorities;
• 5) discovery of data that may indicate that the goods being inspected are conditionally released and are used in violation of restrictions on the use or disposal of these goods, or in violation of the purposes corresponding to the conditions for the provision of import tax benefits customs duties, taxes;
• 6) discovery of data that may indicate that in relation to the goods being inspected, the conditions or procedure for providing benefits for the payment of customs duties and taxes have not been met;
• 7) detection of data that may indicate that the goods being inspected are used in violation of the conditions and requirements of the customs procedure.

Seizure of goods consists of a ban on the disposal and use of goods. Goods that are seized are transferred for storage to their owner or another person with authority in relation to such goods. The use of goods that have been seized may be authorized by the head of the customs authority conducting the on-site customs inspection, or by a customs authority official authorized by him. In this case, transfer of seized goods to other persons, waste of goods, their alienation or disposal in any other way is not allowed.

The grounds for seizure of goods are:

• 1) discovery of data that may indicate that the goods being inspected are prohibited for import into the customs territory of the Customs Union or for circulation on the territory of the Russian Federation;
• 2) discovery of goods subject to seizure in the inspected person’s possession, in respect of which the inspected person is not the owner or legal possessor;
• 3) refusal of the owner of the goods or another person with authority in relation to the goods subject to seizure to ensure the safety of the goods and comply with the ban on the disposal and use of goods.

Seized goods are placed in a temporary storage warehouse or in another place that is a customs control zone.

Seizure of goods and seizure of them are carried out on the basis of a reasoned resolution of the official of the customs authority conducting the on-site customs inspection, in the presence of the person being inspected, from whom the goods were found, or his representative, as well as in the presence of at least two witnesses.

The form of the resolution on the seizure of goods or the seizure of goods is determined by the federal executive body authorized in the field of customs affairs.

A protocol on the seizure of goods or the seizure of them is drawn up, the form of which is determined by the federal executive body authorized in the field of customs affairs. The protocol is drawn up in the presence of two witnesses. In the protocol or the inventories attached to it, the seized goods or goods that have been seized are described in detail, indicating their name, quantity and individual characteristics. The specified protocol is signed by the official of the customs body who carried out the seizure or arrest, the person in whose possession the seized goods or goods seized were found, or his representative, as well as attesting witnesses. A copy of the protocol is given to the person in whose possession the goods were found, or to his representative.

The return of seized goods and the removal of the seizure are carried out no later than the day of completion of the on-site customs inspection, with the exception of cases when the goods are subject to detention, or seizure or arrest in accordance with the Code of the Russian Federation on Administrative Offenses or the Criminal Procedure Code of the Russian Federation.

The return of seized goods and the lifting of the seizure are carried out on the basis of a resolution of the official of the customs authority conducting the on-site customs inspection. The resolution on the return of seized goods and the lifting of the seizure is drawn up in two copies in the form determined by the federal executive body authorized in the field of customs affairs. The second copy of the said resolution is handed over to the person in whose possession the goods were found, or to his representative.

Seized goods are subject to return to their owner or another person with authority in relation to such goods. When returning seized goods, a report is drawn up in triplicate in the form determined by the federal executive body authorized in the field of customs affairs. The act is signed by customs officials conducting the on-site customs inspection, the person being inspected or his representative, as well as the person who stored the seized goods or his representative. The second copy of the said act is handed over to the person to whom the seized goods were returned, or his representative, the third copy - to the person who stored the seized goods, or his representative.

Storage of seized goods is carried out at the expense of the person from whom the goods were seized. If during a customs inspection it is not established that in relation to such goods the customs legislation of the Customs Union or the legislation of the Russian Federation has been violated, the costs associated with such storage are charged to the federal budget.

Information about all facts of seizure of goods and seizure of goods is indicated in the act reflecting the results of the on-site customs inspection.

On-site customs inspection is a control event carried out by customs officials with a visit to the location of a legal entity, the place of activity of an individual entrepreneur and (or) to the place of actual implementation of their activities. On-site customs inspection can be planned And unscheduled.

The basis for conducting an on-site customs inspection is the decision to conduct an on-site customs inspection, signed by the head of the customs authority (deputy head). The form of the decision to conduct an on-site customs inspection is established by Order of the Federal Customs Service of Russia dated December 30, 2010 No. 2713 “On approval of document forms used during customs inspections” (Appendix 3). The purpose of an on-site customs inspection includes the following steps:

• 1) making a decision to conduct an on-site customs inspection;
• 2) creation of a commission to conduct on-site customs inspections;
• 3) appointment of the chairman of the commission (all members of the commission are directly subordinate to the chairman).

The chairman of the commission for conducting an on-site customs inspection is appointed by the head (deputy head) of the customs authority from among the officials of the authorized unit. Chairman of the commission for conducting on-site customs inspection:

• 1) organizes the work of members of the commission to conduct an on-site customs inspection;
• 2) signs the requirements sent by the commission during an on-site customs inspection;
• 3) makes a decision to conduct a customs inspection of premises and territories, as well as a decision to conduct a customs inspection during the customs inspection of premises and territories in accordance with Art. 116, 119 TK TS;
• 4) establishes the deadlines for the preparation by members of the commission for conducting an on-site customs inspection of conclusions on customs inspection issues;
• 5) organizes the preparation during the on-site customs inspection, based on the materials of the on-site customs inspection, of draft decisions in the field of customs affairs.

A planned on-site customs inspection is a control event carried out by customs authorities at the location of the person being inspected, in accordance with the inspection plan developed by the customs authorities. Scheduled on-site customs inspections are carried out no more than once a year in relation to the same inspected person, and in relation to an AEO - no more than once every three years. Compared to a desk customs inspection, in the process of carrying out an on-site customs inspection, officials of TKPVT departments significantly affect the rights and interests of the persons being inspected. The list of subjects of inspection is also significantly different: on-site customs inspection can only be carried out in relation to legal entities and individual entrepreneurs.

As already noted, the verification is preceded by stages of analytical and preparatory work. At the stage of analytical work, a decision is made on the advisability of conducting a customs inspection; during the preparatory work, a list of issues to be checked is determined; if necessary, an inspection program is developed, which, among other things, contains a list of activities and the timing of their implementation.

After the preparatory work, each type of customs checks is carried out taking into account its own characteristics. Carrying out a planned on-site customs inspection can be systematized and the corresponding stages can be identified.

• 1. The person being inspected is sent a registered postal item with acknowledgment of delivery.
• 2. A scheduled on-site customs inspection can be started no earlier than 15 calendar days from the date of receipt of the notification by the person being inspected or from the date of receipt of the postal item by the customs authority with a note indicating non-delivery of the letter to the addressee.
• 3. A copy of the decision is given to the person being inspected within three working days from the date of signing the decision.
• 4. The date of commencement of an on-site customs inspection is considered to be the date of delivery to the person being inspected of a copy of the decision (or the date of receipt by the customs authority of a postal notification with a note indicating that the letter has been delivered to the addressee).
• 5. If the person being inspected refuses to receive a copy of the decision or if the postal item is returned to the customs authority with a note indicating that the letter was not delivered to the addressee, the start date of the inspection is the date of entry in the decision on the refusal to receive a copy of the decision.
• 6. To gain access to the facility of the person being inspected, officials of the customs authorities are required to present a decision to conduct an inspection (an act on the appointment of an inspection) and official identification. In accordance with the customs legislation of the EAEU, the person being inspected has the right to deny customs officials access to the facility if an act on the appointment of an inspection and (or) service certificates are not presented, as well as in cases where the officials are not indicated in the act on the appointment of an inspection. In addition, customs officials require special permission to access certain facilities.
• 7. In the event of an unjustified refusal by the person being inspected to provide access to the chairman of the commission and members of the commission to the facility of the person being inspected, they have the right to enter this facility by suppressing resistance and opening locked premises in the presence of two witnesses. About all such cases, the head of the customs authority in in writing notifies the prosecutor by fax with subsequent forwarding within 24 hours.
• 8. When conducting an on-site customs inspection, the chairman and members of the commission enjoy the rights provided for in paragraphs 2-4 of Art. 98 Labor Code of the Customs Union, clause 1, art. 134 Labor Code of the Customs Union, part 2, art. 166 and art. 184 of the Law on Customs Regulation. The person being inspected enjoys the rights established by paragraph 1 of Art. 135 TK TS. The responsibilities of the persons being inspected are enshrined in clause 2 of Art. 135 TC CU and Art. 185 of the Law on Customs Regulation.
• 9. The period for conducting an on-site customs inspection should not exceed two months. The period may be extended by another month by decision of the head (deputy head) of the customs authority that appointed the inspection.

• 10. In cases where it is necessary to conduct research or examinations, send requests to the competent authorities of foreign states and other cases, an on-site customs inspection may be suspended for a period not exceeding six months.
• 11. The suspension and extension of the inspection period is recorded in the decision and the person being inspected is notified within three working days.
• 12. The date of completion of the on-site customs inspection is the date of drawing up the document drawn up based on the results of the customs inspection, which is drawn up in two copies and signed by the officials who conducted the inspection.

During the inspection, customs officials directly carry out activities, as a result of which they receive data indicating the presence of signs of violation of the customs legislation of the EAEU and the legislation of the Russian Federation on customs affairs, which may serve as the basis for initiating a case of an administrative offense or a criminal case, or the absence of such signs.

In the process of carrying out an on-site customs inspection, officials of TKPVT departments analyze information; the sources of obtaining such information may be:

• - primary documents, registers accounting the inspected person and persons associated with the inspected person in operations with goods (according to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, each fact of economic life is subject to registration with a primary accounting document, which must be drawn up when committing the fact of economic life, and if the ego is not possible - immediately after its end);
• - the results of customs control carried out in relation to the person being inspected;
• - financial statements;
• - comparison results various documents the person being inspected, as well as comparison of his documents with documents of third parties;
• - results of inventory of a person’s property.

In addition, paragraph 11 of Art. 132 of the Customs Code of the Customs Union establishes a ban for the inspected person to make changes and additions to the inspected documents related to his activities during the on-site customs inspection.

If any inconsistencies are identified in accounting documents officials analyze them and determine the consequences of the use of such documents by the organization from the point of view of the presence of a violation of the legislation of the Russian Federation, take measures to consolidate traces of violations and their legal qualification in accordance with the legislation of the Russian Federation.

During the on-site customs inspection, control actions can be carried out:

• 1) on the documentary study of financial, accounting, reporting and other documents of the control object, including by analyzing and evaluating the information obtained from them;
• 2) actual research into the issues of the inspection program of the person being inspected through inspection, observation, recount, examination, control measurements, inventory, etc.

When conducting a customs inspection, it is necessary to establish the completeness and timeliness of recording operations for the import/export of goods carried out within the framework of foreign trade transaction, on the relevant accounting accounts of the organization. During the control process, compliance with the rules for drawing up documents, as well as compliance with the rules for recording individual business transactions, is checked, i.e. compliance of transactions reflected in documents with established rules. If doubts arise about the reliability of the reflection of business transactions, inspectors can interview persons who participated in the preparation of the document, check its accuracy, and, if necessary, request explanations from these persons in accordance with the procedure established by law.

When conducting an on-site customs inspection, the following may be carried out: inventory of goods, customs inspection of premises and territories, examination, obtaining explanations, customs inspection of goods, checking the marking of goods with special marks, the presence of identification marks on them and other forms of customs control provided for in Art. 110 TK TS.

An unscheduled on-site customs inspection is a control event carried out by customs authorities at the location of the person being inspected without restrictions on the frequency of the inspection. The grounds for assigning unscheduled on-site customs inspections were discussed in Chapter. 2. Let us recall that the reason for conducting such inspections is to obtain information indicating a possible violation of the requirements of the customs legislation of the EAEU and the legislation of the Russian Federation on customs affairs.

The main difference between scheduled and unscheduled customs inspections is the absence of restrictions on the frequency of the latter, as well as the absence of the need to notify the inspected person about an unscheduled on-site customs inspection.

During the on-site customs inspection, it may be necessary to confirm the accuracy of the information provided by the person being inspected. In this case, the customs authority conducts a counter on-site customs inspection of persons associated with the person being inspected in transactions (operations) with goods.

Counter on-site inspection- a control measure carried out by customs authorities if it is necessary to confirm the accuracy of information received during an on-site customs inspection. A counter on-site customs inspection is unscheduled.

To schedule a counter-inspection, the chairman of the commission submits a memorandum signed by the head of the authorized unit to the head (deputy head) of the customs authority, containing the rationale for the need to conduct a counter-inspection and a list of issues requiring verification during its conduct.

The head (deputy head) of the customs authority makes a decision on sending an order to conduct a counter-inspection or on the inappropriateness of sending an order to conduct a counter-inspection, about which he imposes a corresponding resolution on the report of the chairman of the commission.

The order to conduct a counter inspection is sent by the customs authority conducting the on-site customs inspection to the customs authority in the region of activity of which the person or executive body of the inspected person is registered, the customs authority in the region of activity of which the goods were released, or in the region of activity of which the goods are located (Fig. .2). The counter inspection is carried out in the manner established for conducting an on-site customs inspection.

A copy of the decision to conduct a counter-inspection and the report on its results is sent to the customs authority, but on whose initiative the counter-inspection was assigned, within five working days after the preparation of each document.

During the counter-on-site customs inspection, customs officials check documents of different names and nature, which reflect various aspects of the same or several interrelated transactions; inspectors can compare, for example, the following:

Rice. 2.

• a) data from primary accounting documents with data from other documents related to the shipment and sale of goods;
• b) information from primary documents on the receipt of goods - with the costs of their delivery (comparison of the volume of goods received for a certain period with the quantity for the delivery of which the carrier’s services were paid);
• c) information from primary documents - with information contained in accounting registers (to identify business transactions reflected in accounting, for which there are no supporting documents).

When using documentary control methods, officials of the TKPVT divisions of customs authorities work with primary documents, accounting registers, forms financial statements both the inspected organization and documents of other persons obtained as a result of counter inspections.

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 department

The fiscal component of the results of customs control after the release of goods currently has priority when resolving issues related to ensuring the full and timely receipt of revenues into 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 discuss the main innovations relating to the organization and conduct of one of its types - customs inspection. Let me clarify that it is carried out by the customs authority after the release of goods using various forms customs control and measures ensuring their implementation.

Customs inspection is a serious tool that ensures compliance by participants foreign economic activity(FEA) 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 - obtaining explanations; verification of customs and other documents and (or) information; customs inspection and inspection; personal customs inspection; customs inspection of premises and territories; customs check.

Old forms of customs control (oral questioning; customs surveillance; checking the marking of goods with special marks, the presence of identification marks on them; accounting for goods under customs control; checking the system of accounting for goods and reporting) are defined by the EAEU Customs Code as measures ensuring customs control. They supplemented a number of similar 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 (EAEU Customs Code). It consists of comparing the information declared in the customs declaration and contained in the documents submitted to the customs authorities with accounting and reporting data, with accounts and other information received in the manner prescribed by law.

I’ll 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 person being inspected, carriers, warehouse owners, agents, certification bodies, and other government and regulatory bodies. Customs inspection can be desk or on-site, which, in turn, can be scheduled, unscheduled or counter.

Inspected persons mean persons named in Article 331 of the EAEU Labor Code. A customs check can be carried out not only at the declarant or carrier, but also, for example, at those persons for whom there is information indicating that they are (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 a customs inspection is set out in Article 331 of the EAEU Labor Code. 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 trade activities or persons carrying out activities in the field of customs, but also by persons participating in the circulation of goods on the domestic market.

There is a desk check...

Desk customs inspection is carried out in the manner prescribed by Article 332 of the EAEU Labor Code. The specifics of its implementation are determined by Federal Law No. 289-FZ dated August 3, 2018. It is carried out by studying and analyzing information contained in customs declarations, commercial, transport and other documents presented by the person being checked when committing customs operations, at the request of customs authorities, as well as documents and information from government authorities, other documents and information available to customs authorities and relating to the person being inspected. It is carried out at the location of the customs authority that appointed it, without visiting the person being inspected, and also without issuing a decision to carry it out.

I would like to note right away that customs checks in general and desk checks in particular can be carried out using other forms of customs control and measures to ensure their implementation (Article 331 of the EAEU Labor Code). That is, if during a desk customs inspection it becomes necessary to conduct an inspection of the premises and territories of the person being inspected or of the 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 person being inspected that a desk customs inspection is being conducted against him on the day it begins. The period for such an inspection is also established - 90 days from the date of sending the notification, with the exception of the period of time for conducting 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 person being inspected in transactions with goods, and the date of receipt of such documents.

This exception includes periods of time for sending instructions to conduct customs control to the customs authorities of the EAEU member states; to requests from other customs and government authorities, other authorized organizations (chambers of commerce and industry, certification bodies and testing laboratories and so on.). The extension period for a desk customs inspection cannot exceed 120 calendar days. The person being inspected is notified of its extension, indicating the period and reason for the extension.

There are also on-site

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

If it is necessary to change (add) the information specified in the decision to conduct an on-site customs inspection, before completion of its implementation, changes (additions) may be made to the decision in the manner established by the Federal Law of 03.08.2018. For example, information about the officials participating in the inspection or the subject of the inspection may be changed.

On-site customs inspection cannot exceed 2 months. However, this period does not include the period of time between the date of delivery of the request for the production of documents and information and the date of receipt of such documents. By decision of the head of the customs authority, the time for conducting this inspection may be extended by 1 month. At the same time, it may be suspended if it is necessary to conduct a counter unscheduled on-site customs inspection, a customs examination, send international requests, or restore the documents required for an on-site customs inspection by the person being inspected. It is determined that the period of suspension cannot exceed 9 months.

Now they act differently

Federal Law No. 289-FZ dated August 3, 2018 introduced significant changes to the procedure for completing customs inspections and making decisions based on their results. Thus, at present, decisions based on the results of customs inspections are made in accordance with in a special manner, providing for the possibility of the inspected person to submit objections to the customs inspection report within a specified period of time.

The mechanism for completing a customs inspection and making decisions based on its results is enshrined in Federal Law No. 289-FZ dated August 3, 2018. It follows from it that the customs inspection report, no later than 5 working days, is handed over to the person being inspected or his representative against signature or sent to his address by registered mail with acknowledgment of delivery.

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 submitted the customs declaration in respect of which a violation was identified that resulted in additional charges of customs duties. It must contain, among other things, inspection conclusions and pre-calculated amounts of 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 of the inspected person to submit written objections to its contents or information about the absence of objections to this act no later than 15 working days from the date of receipt of the customs inspection act. Further, the arguments set out in the objections are studied by the customs official who conducted the customs inspection. A written conclusion is drawn up on them, which is approved by the head of the customs authority that conducted the customs inspection (or his deputy). No later than 10 working days from the date of receipt of objections, it is sent to the person being inspected.

If objections to the act are submitted by the inspected person after the expiration of the established period, then they are not taken into account when making decisions based on the results of the customs inspection and are transferred to a higher customs authority to consider the issue of conducting departmental control. The expiration date for receipt of objections to the customs inspection report when sent by registered mail is considered to be the sixth working day from the day following the day of expiration of the period for filing objections.

Based on the act and taking into account the prepared conclusion, the head of the customs authority that conducted the inspection makes a decision in the field of customs affairs if there are grounds for its adoption, except for cases where a new customs inspection is appointed to confirm the validity of the arguments set out in the objections to the act.

• expiration of the deadline for receiving objections to the customs inspection report (in the event that a conclusion on objections should not be drawn up);
• receipt of objections to the customs inspection report (if they are submitted by the inspected person by courier after the expiration of the deadline for receipt of objections, but before the expiration of the deadline for receipt of objections when sent by registered mail);
• delivery (direction) to the person being inspected or his representative of the conclusion on objections to the customs inspection report (if the conclusion was drawn up);
• receiving information from the person being inspected about the absence of objections to the customs inspection act, if such information was received before the expiration date for receipt of objections to the customs inspection act.

It is important that failure to submit objections to the customs inspection report does not prevent a person from appealing decisions made in the prescribed manner based on the results of the customs inspection.

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

A little about solutions

Please note that the EAEU Customs Code defines two types of decisions in the field of customs that can be made based on the results of a customs inspection: a decision on the classification of goods and on making changes (additions) to electronic view declarations for goods (DT). The Federal Law supplemented this list and determined that if violations of international treaties and acts in the field of customs regulation are identified, based on the results of a customs inspection, decisions may be made that differ from those listed.

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

Knowing the procedures is the key to success

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

• from the person being inspected and receive from him commercial, transport documents, accounting and reporting documents, as well as other information related to the goods being inspected, including on electronic media; reporting in accordance with the EAEU Labor Code;
• from persons associated with the inspected person in transactions (operations) with goods in respect of which customs inspection is carried out, providing 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 carrying out certain types of banking operations, member states of the EAEU and receive from them documents and information about the availability and numbers of bank accounts of organizations and individual entrepreneurs of these countries, as well as documents and information, concerning movement Money on the accounts of organizations and individual entrepreneurs, necessary for carrying out customs inspections, including those containing bank secrecy in accordance with the legislation of the EAEU member states.

Along with the above, customs officers are given the right to request from government bodies of the member states of the Union and receive from them the documents and information necessary for carrying out 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 requests to organizations, government and other bodies (organizations) of the EAEU member states and states that are not members of the Union in connection with customs inspections; appoint a customs examination.

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

• require the person being inspected to present the goods in respect of which an on-site customs inspection is being carried out;
• carry out, in the manner established by the legislation of the EAEU member states, an inventory of goods or require it to be carried out;
• gain access to the facilities of the person being inspected upon presentation by officials of the customs authority of a decision (instruction) to conduct an on-site customs inspection and service certificates;
• take samples and (or) samples of goods;
• seize documents or copies thereof from the person being inspected and drawing up a seizure report;
• seize goods or seize them in the manner established by Federal Law No. 289-FZ dated August 3, 2018, for the duration of an on-site customs inspection to suppress actions aimed at alienating goods in respect of which an on-site customs inspection is being carried out, or disposing of these goods to others way;
• seal premises, warehouses, archives and other locations (storage) of documents and goods in respect of which an on-site customs inspection is carried out.

Everyone has rights

I would like to note that in the part of the EAEU Labor Code, where the rights of customs officers are defined, innovations are provided. Now, when conducting an on-site customs inspection, customs officials have the opportunity to legally:

• require representatives of the person being inspected to present identification documents and (or) documents confirming their authority;
• gain access, within your competence, to databases and data banks information systems the person being checked;
• demand and receive from the person being inspected within the framework of issues subject to inspection, Required documents(their copies), other information, including 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 place of 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 intended for processing information provided by the person being verified in electronic form.

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

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

Concept of customs inspection

Definition 1

Customs inspection involves performing special actions such as:

• inspection,
• document authentication,
• vehicle control,
• control of luggage and other types of goods and Vehicle who are accompanied by persons participating in official investigations.

These actions are carried out in accordance with customs rules.

Types of on-site customs inspection

Note 1

An on-site customs inspection, in contrast to a desk inspection, is carried out with the customs authorities visiting the location of a legal entity or carrying out the activities of an individual entrepreneur.

Customs inspection can be scheduled or unscheduled

Scheduled on-site inspections are carried out in accordance with the established plan, which is developed by the customs authorities.

Unscheduled inspections are carried out on the basis of a decision to conduct an on-site inspection and are preventive in nature. Checks are focused on low level risk of customs violations.

The law does not define the grounds on which persons are included in scheduled inspection. The selection depends entirely on the choice of the customs authority and is based on analytical work and official information obtained from different sources. These sources are:

• information resources at the disposal of customs authorities
• resources, past desk audits,
• information from government agencies,
• information from banks,
• information from customs authorities or other regulatory authorities,
• information from a higher authority,
• mass media,
• other sources

Unscheduled inspections are carried out if violations are detected. The basis for an on-site inspection may be data information base Federal Customs Service of Russia or information from other regulatory authorities. The information contains evidence of a possible offense, including:

1. application from the person who carries out customs activities
2. violation of deadlines for eliminating violations
3. counter on-site inspection,
4. other grounds for verification

On-site inspections can be carried out based on the results of other forms of customs control or based on the results of a desk customs inspection. Among other things, an on-site inspection may be scheduled to confirm necessary information on a transaction or product being inspected.

Unscheduled on-site inspections are not planned and are carried out exclusively in the manner established for on-site inspections. During the on-site inspection, they study the questions that were raised before the inspection.

Scheduled on-site inspections are carried out no more than once a year in relation to the person being inspected and no more than once every 3 years in relation to economic operators.

Note 2

Unscheduled customs inspections are not limited to frequency.

General procedure for conducting and organizing on-site customs inspections

Before conducting a scheduled on-site inspection, customs authorities notify the person being inspected of their intentions by means of a registered letter or notice. If the letter is returned due to the absence of a person at the location, this is not grounds for canceling the check.

A scheduled inspection is scheduled no earlier than 15 days from the date of the notification. Along with the notification, the person being inspected is given a copy of the decision to conduct an on-site desk audit. The decision specifies the questions and composition of the inspection.

The date of inspection is the date of delivery of the notification of inspection. In this case, the manager makes a note of familiarization. Refusal to check or return of a letter due to the absence of the addressee at the place of check is not grounds for canceling the check

If this happens, then the date the refusal decision is recorded is the start date of the review. If the person being checked is not at the designated address, then the letter is sent to the place state registration.

If it is impossible to deliver a copy of the decision due to the absence of the person being inspected or his representative, it is sent by registered mail with notification of delivery to the state registration address of this person. In this case, documents confirming the fact that it was sent to the person being inspected are attached to the decision.

The duration of an on-site customs inspection does not exceed two months. This period does not include the time between service of the notice and the date the notice is sent. The period for conducting an on-site inspection may be extended by a month, but this is an exceptional case.

On-site customs inspections may be suspended to conduct customs examinations, send requests to the competent authorities, or to restore necessary documents. The suspension of an on-site inspection cannot exceed 6 months. But if there are compelling reasons, then this period can be increased to 3 months. On the extension or suspension of a customs inspection, special entries are made in the decision of the on-site inspection, about this in mandatory notify the person being checked. The date of completion of the inspection is the date of signing the act on the results of the on-site inspection. This act is drawn up in two copies and signed by the customs authorities who conducted the on-site inspection.

The first copy is attached to the materials of the on-site inspection

The second copy is issued to the person being checked within 5 days.

If, as a result of the inspection, violations or other administrative offenses were identified, the inspection of the immediate objects is completed. An act is drawn up with the established procedure regarding the established direct objects of the offense. At the same time, checking for other objects continues. An on-site inspection helps eliminate violations. Often it is during on-site inspections that a large number of violations in the field of customs control are revealed.