In accordance with the law, customs inspections can threaten even those companies that have purchased goods on domestic market. Is it possible to protect yourself from customs audits and what to do if the audit does start, said Pavel Prikhodko, a lawyer at the Department of Legal Consulting and Tax Practice of KSK Group.

Many participants outwardly economic activity they believe that since the imported goods have crossed the border of the Customs Union and are accepted for accounting, then you can “relax”. However, it is not. Moreover, some companies that do not import goods into Russia on their own and purchase goods on the domestic market of the country do not even suspect that they are threatened with customs inspections with the consequences inherent in such audits - fines, penalties and even seizure of goods.

A logical question arises: why is this possible and what legal basis allows the customs authorities to “nightmare” companies that, at first glance, seem to have nothing to do with customs clearance goods they purchased in Russia?

The answer to this question is contained in the Customs Code of the Eurasian Economic Union, which entered into force on January 1, 2018. A similar rule was in effect earlier in the Customs Code of the Customs Union. It is this rule that allows customs officers to carry out inspections within three years after the release of goods for free circulation.

Good faith and penalty

It would seem, what do buyers of imported goods of the second or third priority have to do with the illegal import of such products? The thing is that the customs legislation provides for joint and several liability for payment of payments for such goods - both for the importers and for those who participated in the further resale.

However, the limits of liability of the purchaser of illegally imported goods depend on the details. The key point is whether there will be evidence that the person knew or should have known about the illegal import of such goods. If the purchaser is in good faith and the auditors do not find evidence of illegality, the inspectors either arrest or seize the disputed goods and issue a demand for payment customs duties and taxes without accruing penalties and the requirement to carry out customs declaration (Article 168 of the Federal Law No. 311).

If the customs officers find that the buyer is in bad faith, and there will be confirmation of this, the buyer will be required to pay duties and taxes. In addition, the customs authority has every right to collect penalties and arrears due to such non-payment. In addition, an unscrupulous purchaser faces administrative liability under Article 16.21 of the Code of Administrative Offenses of the Russian Federation.

Let me remind you that according to the norm, legal entities face a fine of 50 to 200 percent of the value of illegally imported goods with their possible confiscation.

As a rule, facts of illegal import are revealed during customs checks. By analogy with tax legislation, customs audits are divided into cameral and field. Cameral are held customs authorities without visiting the inspected person at its location and consist in the analysis of data from declarations and shipping documents. Desk checks are carried out an unlimited number of times and without registration of such checks by decisions.

An on-site customs inspection, as its name implies, is carried out by inspectors at the location or place of actual activity of a company or individual entrepreneur.

As a rule, an on-site inspection is carried out on the basis of information obtained by customs officers on their own - this is done by the analytical departments of customs; also often field checks appointed according to information from other government agencies(for example, the Federal Tax Service) within the framework of interagency cooperation, foreign government agencies, after conducting a desk customs audit, from banks, as well as from open sources.

Types of checks

Customs legislation distinguishes two types of on-site inspections: scheduled and unscheduled. Scheduled audits are carried out by customs officers on the basis of quarterly plans for preventive inspections approved by the Federal Customs Service of Russia.

Customs legislation does not disclose the specific reasons and indicators that affect the inclusion of a company in the verification plan.

The legislator limited himself to only listing the sources of information, on the basis of which the declarants are included in the list of checks. Customs officers take into account the results of customs control during the declaration, as well as after the release of goods, use their own information bases (for example, CPS "Postcontrol", "Monitoring-Analysis"), evaluate the results of previous audits. In addition, the customs authorities use information obtained from banks, the media, customs authorities of the EEC member states, as well as the results of previous checks.

note

Scheduled audits are carried out by customs officers on the basis of quarterly plans for preventive inspections approved by the Federal Customs Service of Russia. Customs legislation does not disclose the specific reasons and indicators that affect the inclusion of a company in the verification plan.

It is important to note that the order of such control measures has been regulated.

Thus, according to the CC UES, scheduled field customs inspections are allowed to be carried out no more than once a year in relation to the same company. For authorized economic operators (hereinafter - AEOs), this period is even longer - no more than once every three years.

When conducting scheduled on-site inspections, the customs is obliged to send the declarant a notice of such an audit by registered mail with notification. The audit itself can only begin 15 days after the date the company receives this notification. For unscheduled field customs inspections, there are no restrictions on the frequency of their conduct.

Customs Code The Eurasian Economic Union establishes that the reasons for conducting unscheduled inspections may be their own customs data, information received from other government agencies about a possible violation of customs legislation, as well as requests from customs and law enforcement agencies of the EEC member states.

In addition, the reason for conducting an unscheduled inspection may be the need to conduct a counter on-site customs inspection.

Exit and counter

The right of customs officers to carry out on-site customs checks deserves special attention. This institution was implemented by customs officers from the sphere of tax legal relations. As a rule, the need for such audits arises when customs officers check information and information from counterparties related to operations on goods for which an on-site (main) check is carried out.

Returning to the procedure for conducting an on-site inspection, it is worth noting that its duration is two months. However, it can be extended for another month by decision of the customs. In addition, if it is necessary to conduct a cross-check, examination, send requests to customs services of the EEC Member States, the on-site inspection may be suspended for up to nine months.

The date of commencement of the on-site inspection is the day of delivery to the representative of the company of the decision to conduct an audit. The exit customs check ends with the drawing up of an act.

Rights and obligations

What to do if an inspector from the customs authorities knocked on the door? The most important thing in this situation is not to panic and comply with the requirements of customs legislation. It is strongly not recommended to block access to the premises, since the TC UES expressly provides for the obligation of the inspected to ensure the access of inspectors to the facility. In addition, the customs SOBR often takes part in customs checks, which has the right to suppress resistance and open locked premises.

When conducting an on-site inspection, customs inspectors have the right to receive shipping documents from the person being inspected, financial statements to demand documents from other persons, related transactions with the verifiable.

In addition, customs officers have the right to demand the presentation of goods that are being checked, take samples, seize documents and arrest goods, seal premises and warehouses, and gain access to company databases.

Also, during the inspection, the company is obliged to ensure unimpeded access of inspectors to the company's facilities and provide workplace controllers. But at the same time, it must be remembered that the company has the right to refuse inspectors to conduct an inspection on completely legal grounds. This is possible in cases where the inspectors did not present the decision to conduct an on-site customs inspection, did not show official identification cards, or if the full names of the inspectors are not indicated in the decision to conduct the control measure.

Do not forget that the declarant during the audit has the right to receive information about the procedure for the audit procedure, be present at the audit, and also appeal against the decisions and actions of customs officers.

Summing up, it is worth noting that customs checks, despite their severity, are an important and effective mechanism for controlling goods after release.

The development and specification of the normative regulation of the institution of customs inspections is the most important condition for the introduction of post-control, which entails the acceleration and simplification of the customs declaration of goods. And if a company is a conscientious participant in foreign economic activity and shows due diligence in choosing counterparties, it has nothing to fear. And all illegal actions and customs acts, if they take place, can and should be appealed in a judicial or administrative order.

1. Keep customs declarations and shipping documents for three years from the date of release of the goods.

2. Provide documents and information to the customs authority during a desk customs inspection.

3. Exercise due diligence and request copies of DT from counterparties, as well as check the information on the release of goods on the website of the Federal Customs Service of Russia.

4. It is better to prepare in advance for customs inspections if the company has conditionally released goods, goods imported with benefits, preferences; if you have applied for AEO status.

Article 132 of the Customs Code is devoted to the second form of customs checks - field customs check. Its difference from, enshrined in paragraph 1 of Art. 132 of the Labor Code, is associated with a territorial sign. So, according to the specified norm, an exit customs check is carried out by the customs authority with a visit to the location legal entity, place of business individual entrepreneur and (or) to the place of actual implementation of their activities. At the same time, there are also substantive differences and differences related to the procedure and conditions for conducting such a customs check, which will be discussed below.

Article 132 of the Labor Code is more devoted to the regulation of a field customs inspection, since it is during its conduct, in comparison with a desk one, that the rights and legitimate interests of the person being checked are significantly affected.
In contrast to a desk customs inspection, the circle of persons to be inspected within the framework of an on-site customs inspection is narrower. It can be carried out only in relation to legal entities and individual entrepreneurs.
According to paragraph 2 of Art. 132 of the Labor Code, an exit customs check can be scheduled and unscheduled.

A scheduled on-site customs inspection is carried out on the basis of inspection plans developed by the customs authorities. In Art. 132 of the Labor Code does not define the grounds for including legal entities and individual entrepreneurs in the inspection plan, this issue is within the competence of the customs authority itself, which, in accordance with paragraph 8 of this article, selects the persons to be inspected for a scheduled on-site customs inspection using information obtained: 1) from information resources customs authorities; 2) based on the results of previous inspections, including cameral inspections; 3) from state bodies; 4) from banks and organizations carrying out certain types banking operations; 5) from customs and (or) other controlling state bodies of the states - members of the Customs Union; 6) from funds mass media; 7) from other sources in an official way. Thus, as a rule, the results of analytical work with information obtained from the above sources become the basis for inclusion in the plan.

In addition, an on-site customs check, both scheduled and unscheduled, may be appointed based on the results of other customs checks, including a desk customs check.

Unlike scheduled inspections, paragraph 4 of Art. 132 of the Customs Code lists the grounds for conducting unscheduled field customs inspections, which include: 1) data obtained as a result of the analysis of information contained in the databases of customs authorities and state control (supervision) bodies of the Customs Union member states, indicating a possible violation of the customs legislation of the Customs Union 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) application of a person, including those carrying out activities in the field of customs, for obtaining the status of an authorized economic operator; 4) the need to conduct a counter field customs check; 5) an appeal (request) from the competent authority of a foreign state to conduct an audit of a person who made foreign economic transactions with a foreign organization.

The above list of grounds for conducting unscheduled customs inspections is not exhaustive and may be supplemented by the legislation of the member states of the Customs Union. At the same time, customs legislation Russian Federation and the Republic of Belarus does not contain additional grounds for conducting unscheduled field customs inspections. In the Republic of Belarus, moreover, the legislator refrained from specifying the norms of the Customs Code in terms of the procedure for conducting customs checks and limited himself to including only one article in the Customs Code devoted to the form of customs control under consideration - Art. 297.

The list of grounds for conducting unscheduled customs inspections has been significantly expanded only in the Republic of Kazakhstan. So, in accordance with paragraph 9 of Art. 221 of the Code of the Republic of Kazakhstan "On customs in the Republic of Kazakhstan" the grounds for appointment of unscheduled on-site customs inspections are: 1) data obtained as a result of the analysis of information contained in the databases of customs authorities and state control (supervision) bodies, indicating a possible violation of the customs legislation of the Customs Union and the legislation of the Republic of Kazakhstan; 2) the presence of data indicating a possible violation of the requirements of the customs legislation of the Customs Union and the legislation of the Republic of Kazakhstan; 3) an application of a person, including those carrying out activities in the field of customs, for obtaining the status of an authorized economic operator; 4) the need to conduct a counter on-site inspection; 5 ) an appeal (request) from the competent authority of a foreign state to conduct an audit of a person who made foreign economic transactions with a foreign organization; 6) obtaining information indicating a violation of the requirements of customs legislation Republic of Kazakhstan, represented by state control (supervision) bodies; 7) verification of information received as a result of information exchange with tax, customs and law enforcement authorities of foreign states; 8) cases provided for by the criminal procedure legislation of the Republic of Kazakhstan; 9) control over the execution of issued acts based on the results of customs inspections, control over the execution of a notice of repayment of debts on customs payments, taxes and penalties and (or) requirements to eliminate violations; 10) receiving information and appeals from individuals and legal entities, state bodies, deputies of the Parliament of the Republic of Kazakhstan and other persons, indicating a possible violation of the customs legislation of the Customs Union and (or) the legislation of the Republic of Kazakhstan; 11) a cross-check with respect to third parties with whom the person being checked had civil law relations in order to obtain the information necessary for carrying out the check; 12) an initiative request of a person to conduct a customs check; 13) reorganization of the audited person and (or) submission by the audited person of documents for bankruptcy (liquidation).

An on-site customs check is carried out on the basis of a decision of the customs authority, the form of which is determined by the legislation of the member states of the Customs Union. In this regard, paragraph 3 of Art. 132 of the Labor Code provides for an alternative name this document: decision, prescription, act on the appointment of a check.

In the business circles of the member states of the Customs Union and in the scientific literature, there is a position according to which it would be more correct to fix in the TC the provision that "on-site customs inspection is carried out on the basis of a decision, the form of which is approved by the decision of the Commission of the Customs Union", i.e. e. transferring this issue from the national to the supranational level of regulation. Such an approach is irrational, overloading supranational regulation with secondary issues in principle, and also does not take into account the fact that customs checks are carried out at the national level.

In the Russian Federation, in accordance with Art. 179 federal law"On Customs Regulation in the Russian Federation" an on-site customs inspection is carried out on the basis of a decision to conduct an on-site customs inspection signed by the head (deputy head) of the customs body. The form of this document, along with other documents used in customs inspections, was approved by Order of the Federal Customs Service of Russia of December 30, 2010 N 2713 "On approval of the forms of documents used in customs inspections."

In the Republic of Kazakhstan, paragraphs 3 - 7 of Art. 221 of the Code of the Republic of Kazakhstan "On Customs in the Republic of Kazakhstan", according to which an on-site customs check is carried out on the basis of an order. The order must be signed by the head (person replacing him) of the customs authority. The form of the prescription is approved by the authorized body in the field of customs (Order of the Minister of Finance of the Republic of Kazakhstan dated July 29, 2010 N 383). The prescription is registered with the prosecution authorities in the manner prescribed by the legislation of the Republic of Kazakhstan. The order of the customs body shall contain the following information: 1) the date and number of registration of the order with the customs body; 2) the name of the customs authority that issued the order; 3) full name of the person being checked; 4) taxpayer identification number; 5) the subject of the scheduled inspection; 6) position, surname, name, patronymic (if any) of the inspectors of the customs authority and inspectors of other controlling state bodies involved in the customs inspection; 7) the term for the inspection; 8) legal grounds for conducting an audit, including regulatory legal acts, mandatory requirements which are subject to verification; 9) period under review. On the basis of one prescription, only one check of the person being checked is carried out. In the event of an extension of the term for an on-site customs inspection, as well as its suspension, appropriate entries are made in the prescription and the person being inspected is notified.

According to paragraph 4 of Art. 297 of the Customs Code of the Republic of Belarus, a customs check is carried out on the basis of an order from the head of the customs authority or his authorized deputy. The order shall indicate the name of the customs authority conducting the customs check, the name of the legal entity or the surname, first name, patronymic of the individual entrepreneur, in respect of which the customs check is being carried out, the surnames and initials of the inspectors, their positions, the topic (issues) of the customs check and the period of its conduct. Questions documentation This control measure is also devoted to the Decree of the State Customs Committee of the Republic of Belarus dated June 30, 2007 N 72 "On Certain Issues of Conducting Customs Control Operations".

The procedure for appointing and starting a scheduled on-site customs inspection has a number of features provided for in paragraph 9 of Art. 132 of the Labor Code, according to which, before the start of its conduct, the customs authorities are obliged to send to the inspected person a notification of the scheduled on-site customs inspection by registered by mail with acknowledgment of receipt or transmit such notice in another way, allowing to confirm the fact of its receipt. At the same time, a scheduled field customs check may be started not earlier than in fifteen calendar days from the date of receipt of the notification by the verified person or from the day of receipt by the customs authority of the postal item with a note that the letter was not delivered to the addressee.

The fundamental innovation, partly borrowed from the legislation on taxes and fees, is the provision of paragraph 7 of Art. 132 of the Labor Code, according to which scheduled field customs checks are carried out no more than once a year in relation to the same person being checked. A separate rule has been established for an authorized economic operator, in respect of which scheduled field customs checks are carried out by customs authorities once every three years. There are no restrictions on their frequency for unscheduled field customs inspections.

According to paragraph 12 of Art. 132 of the Labor Code, the period for conducting an on-site customs inspection should not exceed two 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 their receipt. At the same time, the term for conducting an on-site customs inspection may be extended for another month. The date of commencement of the on-site customs inspection is the date of delivery to the inspected person of a copy of the document that is the basis for such an inspection, or, if a copy of such a document is sent to the inspected person by post, the date of receipt by the customs authority mail notification with a note that the letter was delivered to the addressee. If the head or authorized representative of the inspected person refuses to receive a copy of the said document, the official of the customs authority authorized to conduct an on-site customs inspection shall certify this fact in accordance with the procedure established at the national level of customs regulation. In this case, the start date of the verification is the date of certification of the fact of refusal to receive a copy of the document that is the basis for such verification. If a postal item is returned to the customs authority with a note that the letter has not been delivered to the addressee, the date of commencement of the check is the date of receipt by the customs authority of the postal item with a note that the letter has not been delivered to the addressee.

Here you should pay attention to paragraph 6 of Art. 297 of the Customs Code of the Republic of Belarus, adopted even before the formation of the Customs Union, according to which the period for conducting a customs check (both on-site and in-house) should not exceed thirty working days. The specified period may be extended by the head of the customs body or his authorized deputy. The extension of the period for conducting a customs check is carried out in accordance with the procedure established by the acts of the President of the Republic of Belarus.

By analogy with the legislation on taxes and fees, the Customs Code provides for the possibility of conducting a counter on-site customs check. According to paragraph 6 of Art. 132 of the Labor Code, a cross field customs check is appointed in cases where it is necessary to confirm the accuracy of the information provided by the person being checked. Counter exit customs check is carried out by customs authorities in accordance with their territorial jurisdiction.

In Art. 132 of the Customs Code also regulates the procedure for suspending an on-site customs inspection. The suspension of an on-site customs inspection is carried out if it is necessary to carry out research or examinations, send requests to the competent authorities of the member states of the Customs Union or other foreign states, restore by the person being inspected the documents necessary for conducting an on-site customs inspection, provide additional documents related to the period under inspection that affect the conclusions based on the results of this review. In the Russian Federation, the period of suspension of an on-site customs inspection may not exceed 6 (six) months. If the check was suspended due to the need to send requests to the competent authorities of the member states of the Customs Union or foreign states in accordance with international treaties of the Russian Federation and within six months the customs authority has not received the requested information that is essential for the results of the inspection, the term for suspending the said inspection may be extended by three months.

Special mention deserves paragraph 11 of Art. 132 of the Labor Code, which establishes a prohibition for the person being checked to make changes and additions to the checked documents related to his activities during the period of the on-site customs check.

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 - an act that is drawn up in 2 (two) copies and signed officials the customs authority that carried out the on-site customs inspection. Its first copy is attached to the materials of the field customs inspection, the second copy is handed over to the person being checked or sent by registered mail with a return receipt no later than 5 (five) days from the date of completion of the field customs check.

The act of customs inspection must contain information provided for by the national legislation of the states - members of the Customs Union (see: paragraph 3 of article 178 of the Federal Law "On customs regulation in the Russian Federation"; paragraph 11 of article 211 of the Code of the Republic of Kazakhstan "On customs affairs in the Republic of Kazakhstan"; paragraph 11 of article 297 of the Customs Code of the Republic of Belarus).

In the event of non-payment or incomplete payment of customs duties and taxes, the following decisions in the field of customs can be made on the basis of a customs inspection report: 1) a decision to adjust the customs value of goods, taken in accordance with Art. 68 TC; 2) a decision on the country of origin of the goods; 3) a decision on the classification of goods, taken in accordance with paragraph 3 of Art. 52 TC; 4) a decision to refuse to grant benefits for the payment of customs duties, taken in the event of detection of facts of non-compliance with the requirements and conditions for granting benefits for the payment of customs duties; 5) a decision to refuse to grant full or partial exemption from customs duties and taxes in respect of goods placed under a certain customs procedure, in accordance with the content of which customs duties and taxes were not paid (paid in part), or not placed under any customs procedure, adopted in case of detection of facts of actions (operations) performed with the specified goods, entailing the due date for payment of customs duties, taxes in accordance with the customs legislation of the Customs Union; 6) a decision to refuse to provide tariff preferences; 7) the decision of the customs authority to change and (or) supplement the information declared in the declaration for goods after the release of goods; 8) other decisions in the field of customs affairs, entailing additional charging and collection of customs duties and taxes. Proposals on the need to make appropriate decisions in the field of customs affairs are reflected in the act of customs inspection.

Introduction

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

The Customs Code of the Customs Union contains significant amount changes and innovations. Changes have also befallen such an important institute of customs as customs control. The forthcoming changes include the introduction by the Customs Code of the Customs Union of three new forms of customs control, one of which is a customs check.

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.

This control work is the content and procedure for conducting an exit customs inspection.

The object is customs.

Subject - customs check.

Tasks set when writing the work:

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

Exit customs check

Exit customs check is provided by Ch. 19 of the "Customs Code of the Customs Union" (annex to the Treaty on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state dated November 27, 2009 N 17). An on-site customs check is carried out by the customs authority with a visit to the location of a legal entity, the place where the activities of an individual entrepreneur are carried out, or to the place where their activities are actually carried out.

An exit customs check can be scheduled or unscheduled.

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

An exit customs check is carried out on the basis of a decision, an order of an act on the appointment of an check, the form of which is determined by the legislation of the Member States of the customs union.

The grounds for appointment of unscheduled field customs inspections are:

• 1) data obtained as a result of the analysis of information contained in the databases of the customs authorities and state control 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) application of a person, including those carrying out activities in the field of customs, for obtaining the status of an authorized economic operator;
• 4) an appeal (request) from the competent authority of a foreign state to conduct an audit of a person who made 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 check may be appointed based on the results of the application of other forms of customs control, as well as on the results of a desk customs check.

In cases where it is necessary to confirm the accuracy of the information provided by the person being checked, the customs authority may conduct a cross field customs check of persons associated with the person being checked in transactions (operations) with goods.

Counter exit customs check is unscheduled.

Scheduled field customs checks are carried out no more than once a year in respect of the same person being checked.

Scheduled field customs checks in relation to authorized economic operators are carried out by customs authorities once every 3 years.

Unscheduled field customs checks 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 the information received:

• 1) from the information resources of the customs authorities;
• 2) based on the results of previous inspections, including cameral inspections;
• 3) from state bodies;
• 4) from banks and organizations carrying out certain types of banking operations;
• 5) from customs or other controlling state bodies of the member states of the customs union;
• 6) from the media;
• 7) from other sources in an official way.

Before the commencement of a 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 a return receipt or send such a notice in another way, allowing to confirm the fact of its receipt.

The return of the notification with a note indicating that the letter was not delivered to the addressee due to the absence of the person being checked at the place of his location is not a basis for canceling the scheduled field customs check.

A scheduled on-site customs check may be started not earlier than 15 calendar days from the date of receipt of the notification by the person being checked or from the day the customs authority receives a notification with a note that the letter has not been delivered to the addressee.

The date of commencement of the on-site customs inspection shall be 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 check is handed over to the person being checked by an official of the customs authority, or sent by registered mail with a return receipt.

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

In case of refusal to receive a copy of the decision, the official of the customs authority shall make 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 notice with a note 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 exit customs inspection. In this case, the start date of the verification is the date of entry in the decision on the refusal to receive a copy of the decision, or the date of receipt by the customs authority of a notification with a note that the letter was not delivered 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 official certificates to the head of the person being inspected or his representative.

During the period of the on-site customs check, the person being checked shall not be entitled to make changes and additions to the checked documents related to his/her activities.

The term 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 person being checked of the request for the submission of 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 month by decision of the customs authority carrying out the inspection.

If it is necessary to conduct studies or examinations, send requests to the competent authorities of the Member States of the Customs Union or foreign states, restore by the person being checked the documents necessary for conducting 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 , conducting 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.

Appropriate entries shall be made in the decision to conduct an on-site customs inspection on the extension of the term for an on-site customs inspection, as well as on its suspension, and the person being inspected shall be notified thereof.

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 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 shall be attached to the materials of the field customs inspection, the second copy shall be handed over to the person being checked or sent by registered mail with acknowledgment of receipt no later than 5 days from the date of completion of the field customs check.

The inspected person, upon presentation by officials of the customs authority of the decision to conduct a customs inspection and service certificates, is obliged to ensure that these officials have access to the object 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 special order access of officials of state bodies to certain objects, then such access is carried out in the manner prescribed by these laws.

The inspected person has the right to refuse officials of the customs authority access to the facility if:

• 1) the decision or service certificates are not presented;
• 2) officials of the customs bodies are not indicated in the decision;
• 3) officials do not have special permission to access the facility, if such permission is required in accordance with the legislation of the member states of the customs union.

If the inspected person refuses to give access to officials of the customs authority conducting an on-site customs inspection, a protocol is drawn up at the object of the inspected person in accordance with the legislation of the Member State of the customs union.

In the event of an unjustified refusal of the inspected person to provide customs officials with access to the object of the inspected person, they have the right to enter this object with the suppression of resistance and with the opening of the locked premises in the presence of 2 witnesses, unless the legislation of the member states of the customs union establishes a different access procedure officials of state bodies to separate objects. The customs authorities shall notify the prosecutor within 24 hours of all cases of entry to the objects of the inspected persons with suppression of resistance and with the opening of 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 necessary 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 conduct is suspended and resumed in the manner determined by federal body executive power, authorized in the field of customs. 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, the customs inspection of which has not been completed, to use physical force to prevent access to these premises and territories, and also to take other measures to preserve goods located in the premises and in the territories, the customs inspection of which has not been completed, provided for by the customs legislation of the customs union and the 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 the presence of special marks, identification marks or designations of goods by other methods 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 the presence of special marks, identification marks or designations of goods on them by other means, if such marks, identification marks, designations of goods in accordance with acts of the legislation of the Russian Federation must be applied to goods imported into the customs territory of the customs union, or goods with brands or means of identification that have signs of counterfeit;
• 3) the absence in the commercial documents of the verified person of information confirming the fact of the customs declaration of goods, if, in accordance with the acts of the legislation of the Russian Federation, the indication of such information in commercial documents is mandatory when goods are traded on the territory of the Russian Federation, as well as the discovery of unreliability of such information, or the absence of commercial documents in which such information must be indicated;
• 4) the person being checked does not have documents confirming information about the release of goods by the customs authorities, if the presence of such documents is mandatory for the person being checked in accordance with the customs legislation of the customs union or the legislation of the Russian Federation, or the discovery in these documents false information about the release of goods by customs authorities;
• 5) detection of data that may indicate that the goods being checked 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 granting benefits for the payment of import customs duties and taxes;
• 6) detection of data that may indicate that the conditions or procedure for granting benefits for the payment of customs duties and taxes have not been met with respect to the goods being checked;
• 7) detection of data that may indicate that the goods being checked are used in violation of the conditions and requirements of the customs procedure.

The seizure of goods consists in the prohibition to dispose and use the goods. The goods subject to seizure are transferred for storage to their owner or to another person having authority in relation to such goods. The use of goods under arrest may be permitted by the head of the customs body conducting the on-site customs inspection, or by an official of the customs body authorized by him. AT this case transfer of goods under arrest to other persons, waste of goods, their alienation or disposal in any other way is not allowed.

The grounds for the seizure of goods are:

• 1) detection of data that may indicate that the goods being checked are prohibited from being imported into the customs territory of the customs union or traded on the territory of the Russian Federation;
• 2) detection of goods subject to seizure in the person being checked, in respect of which the person being checked is not the owner or legal owner;
• 3) the 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 to comply with the prohibition on the disposal and use of the goods.

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

The seizure of goods and the imposition of arrest on them are carried out on the basis of a reasoned decision of the official of the customs body conducting the on-site customs inspection, in the presence of the person being inspected, in whose possession 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 area of ​​customs affairs.

A protocol is drawn up on the seizure of goods or on the imposition of arrest on them, 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 descriptions attached to it, the confiscated goods or goods on which arrest is imposed are described in detail with an indication of their name, quantity and individual characteristics. The specified protocol is signed by the official of the customs body who carried out the confiscation or arrest, by the person in whom the confiscated goods or goods were found to be seized, or by his representative, as well as witnesses. A copy of the protocol is handed over to the person in whom the goods were found, or to his representative.

The return of seized goods and removal of the imposed arrest shall be carried out no later than the day of the end of the field customs inspection, except for cases when the goods are subject to detention, or seizure or arrest in accordance with the Code of Administrative Offenses of the Russian Federation or the Code of Criminal Procedure of the Russian Federation.

The return of the confiscated goods and the removal of the imposed arrest are made on the basis of a decision of the official of the customs body conducting the field customs inspection. The resolution on the return of the confiscated goods and the removal of the imposed arrest 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 specified decision is handed over to the person in whom the goods were found, or to his representative.

The confiscated goods shall be returned to their owner or to another person having authority in relation to such goods. When returning the seized goods, an act 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 officials of the customs body conducting an exit customs inspection, by the person being checked or his representative, as well as by the person who stored the seized goods, or his representative. The second copy of the specified act is handed over to the person to whom the seized goods are returned, or to his representative, the third copy - to the person who carried out the storage of 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 the course of the customs inspection it is not established that in respect of 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 shall be charged to the federal budget.

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

Concept of customs check

Definition 1

Customs check is the performance of special actions such as:

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

These actions are carried out in accordance with customs regulations.

Types of field customs inspection

Remark 1

An on-site customs check, in contrast to a desk check, is carried out with the departure of the customs authorities to the location of a legal entity or the activity of an individual entrepreneur.

Customs inspection can be scheduled or unscheduled

Scheduled field 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 of a preventive nature. The checks are focused on a low level of risk of customs offenses.

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

• information resources at the disposal of the 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 in case of violations. The grounds for an on-site inspection may be data from the information base of the Federal Customs Service of Russia or information from other regulatory authorities. The information carries evidence of a possible offense, including:

1. application from a person who carries out customs activities
2. violations of deadlines for elimination of violations
3. counter field check,
4. other grounds for verification

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

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 posed before the inspection.

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

Remark 2

Unscheduled customs checks are not limited to periodicity.

General procedure for conducting and organizing an exit customs inspection

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

A scheduled inspection is appointed not earlier than 15 days from the date of the notification. Together with the notification, the person being checked is given a copy of the decision to conduct an on-site cameral check. The decision shall specify the questions and composition of the audit.

The date of verification is the date of delivery of the notice of verification. At the same time, the leader makes a mark of familiarization. Refusal to check or return of the letter due to the absence of the addressee at the place of check is not a basis for canceling the check

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

If it is impossible to hand over a copy of the decision due to the absence of the person being checked or his representative, it is sent by registered mail with a return receipt to the address of the state registration of this person. In this case, the decision shall be accompanied by documents confirming the fact that it was sent to the person being checked.

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

An on-site customs inspection may be suspended for conducting customs examinations, sending requests to the competent authorities or for restoring the necessary documents. The suspension of an on-site inspection cannot exceed 6 months. But if there are good reasons, then this period can be increased to 3 months. On the extension or suspension of a customs check, special entries are made in the decision of the on-site check, about this in without fail notify the verified person. 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 duplicate and signed by the customs authorities that conducted the on-site inspection.

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

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

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

If the business is associated with the sale or production of products that require declaration for import into another country, the legal entity is provided with a customs check. The procedure has different stages and can take place in different types. We will consider the features of this procedure in the article in order to understand how it is carried out, in what cases it is prescribed.

Special control agency

Mutually beneficial cooperation between representatives of economic activities of some countries adjacent to Russia involves the supply of goods beyond their territorial boundaries. To exclude the free entry of dangerous counterfeit products, customs was formed, agreements were signed with all countries that are members of the Customs Union (CU), and the procedure for performing the necessary procedures to comply with the law was formulated. The main document regulating the procedure for conducting an inspection is the Customs Code of the Customs Union (TC CU), or rather Art. 19 of this set of rules.

The objectives of the audit are clear - it is to monitor the implementation of instructions given to legal and physical entities by legislative norms. Any persons directly or indirectly related to imported / exported goods are subject to verification, if there are grounds for this:

• Declarant - an entrepreneur or organization whose goods are subject to declaration or on whose behalf this procedure is carried out.
• Any carrier carrying out the transportation of the declared goods, regardless of whether it is a private carrier or a large transport company.
• Customs representative - an independent legal entity that carries out the procedure for passing through the customs zone.
• Authorized economic operator (AEO) - stores the goods on its territory.
• Other persons specified in the list (Article 122 of the Customs Code of the Customs Union) of goods subject to verification.

If the entrepreneur had even the slightest participation in the manufacture, transportation, storage, sale of products under customs control, one or more audits by customs officers can be carried out on him.

Varieties of identifying problems by specialists

Customs inspections have two forms of detecting violations.

Cameral passes on the territory of the supervisory authority (customs). The data collected from different channels is checked. This type of detection of violations has no time limits and can be carried out by inspectors at any time.

Customs officers study the documents submitted by the declarant or another person of interest to customs supervision for compliance with the information with the rules established by the customs legislation of the Russian Federation or other countries participating in the Customs Union. The inspector may contact different sources, if there are doubts about the reliability of the declaration and other forms accompanying the passage of goods across the border.

Sometimes, based on the results of a desk audit, an exit audit is appointed. But there must be a reason for this.

An on-site audit takes place on the territory of a legal entity, the place of production, storage or sale of products subject to declaration. There is an additional classification of field events:

• Planned.
• Unscheduled.

The second option for the visit of customs officers is appointed based on the results of the desk control, if the inspector has doubts or inconsistencies are found. An unscheduled audit may be appointed at the request of a legal entity for obtaining the status of an authorized economic operator to confirm the applicant's compliance with customs benefits. Any grounds for an unscheduled inspection must be indicated in the decision, which is sent as a notification to the person subject to inspection and study of the situation.

The number of unscheduled visits is not limited, because the reasons can appear at any time. But they definitely cannot be sudden, because this violates the rights of the legal or individual. Scheduled checks carried out only within the time limits established by law:

• Once a year in relation to one inspected person according to a pre-approved schedule.
• Once every three years for an authorized economic operator, unless there are grounds for more frequent visits.

No special circumstances are required for scheduled customs checks. This is the normal procedure for regulations customs legislation.

Any on-site checks to the person being checked and the provision of information in the matter that has arisen sometimes require a return visit to other participants in the transaction to clarify the information received.

The document contains a decision based on the results of the audit and instructions that the person being checked must comply with if inconsistencies were found in the information provided in the declaration for the goods. The completed document is signed by officials of the customs service and the person who is being audited. From this date, the customs services can no longer conduct an inspection on a specific object or person.

The Customs Constitution spells out the stages of work of inspection departments in relation to entrepreneurs declaring a particular product. The final preparation of the audit act should not last more than 5 days, because, according to the customs inspection regulations, a copy of the reporting form must be transferred to the audited entrepreneur or organization within this period.

This is where the revision ends. Its result is unpredictable and makes not only the head and accountant of the organization worry, but also other participants.

Eventually

A customs check is a standard procedure for economic participants, as is the control of tax inspectors over accounting reports and taxpayer contributions. If there are no pitfalls in the financial transaction and the declaration documents are filled out correctly, there is no reason for concern.