Customs check. Exit customs check

Hello! In this article we will talk about customs checks.

Today you will learn:

When is a customs check carried out;
Classification of checks;
What are the consequences of inspections.

Often, management involves the production or sale of goods that must be declared before being taken out of the country. In this case, a customs check is mandatory. Let's talk about the features of this process today.

Customs check: what is it

The meaning of the term is a procedure for the inspection of goods, verification of the authenticity of documents for the control of vehicles in order to comply with the requirements of customs regulations.

These checks are carried out for the purpose of monitoring, so that legal norms are observed by both legal entities and individuals.

Who is being checked

Entrepreneurs or companies whose goods must be declared;
Any carriers that transport this product;
Those who carry out the storage of goods on their territory.

Also, they may well check those involved in the implementation of various transactions with goods subject to verification. In addition, if there is information regarding a particular person that he uses goods that came to him in violation of customs rules.

Customs check form

Checks are divided into 2 main types:

Cameral;
Visiting.

In turn, on-site inspections are divided into scheduled and unscheduled. Next, we will dwell on these types in more detail.

Desk customs check

Such verification is carried out by comparing the data that were obtained during the customs operations with the data recorded in the accounting records. It is carried out without visiting the person being checked. In addition, warning about its implementation is not needed.

The grounds can be:

Materials received from various regulatory bodies;
An order issued by the customs authority of a state that is a member of the Customs Union to carry out control in the form of an inspection;
Planned inspections.

As soon as it is held preparatory stage, the units responsible for this are compiling a memorandum. On the basis of which a decision will be made whether to carry out verification activities. The decision will be issued in the form of a resolution, the date of which will be the start date of the audit.

In order to receive accounting and other documents for verification, the official sends a written request to the person being checked, in which he may require them to be provided.

The request clearly states the deadline by which the information must be provided. If this time is short or the documentation is not available, the person being inspected may request an extension of the deadline, or notify that the documentation is not available. If this is not done, the person being checked will be held administratively liable.

It is prohibited to carry out a desk audit in relation to the same product.

It is worth paying attention to this important aspect like documentation. In what form it should be provided, how much it needs to be stored, we will find out further.

How documentation is provided

Documentation is provided to the inspection bodies electronically or on paper. At the same time, paper copies must be attached to the electronic form.

The materials are provided in the form of copies, which are certified by the seal and signed by the head of the company or the entrepreneur himself. If some of the documents (or all) are in another language, the inspectors are sent their notarized translation.

Shelf life

All documentation that the customs authorities may require must be kept by the entrepreneur or company for 3 years, and for other participants for 5 years, after the end of the year in which the documents became invalid.

What documentation is required

Various types of financial statements;
Invoices, waybills;
Certificates;
Data entered into accounting programs.

If the inspectors want to study the materials at home, they must draw up documents and list all that they take.

Consequences of refusal to provide documentation

If for some reason the person being checked does not have the necessary documentation, customs officers may offer to restore it. If a refusal follows, there will be no punishment for this, since it is absent in the legislation. But they have the right to calculate payments on their own, and then fine the entrepreneur for the delay.

In addition, the refusal to provide will push the inspectors to carry out an on-site inspection.

Exit customs check

This check is carried out with the implementation of the departure to the actual address of the legal entity or individual entrepreneur. It can be carried out in accordance with the plan or unscheduled.

If the inspection is carried out on the basis of a plan, it requires a decision taken by the customs authority. Scheduled inspections are usually preventive in nature, their purpose is to monitor compliance with the law.

Unscheduled inspections are carried out to identify violations.

The basis for its appointment may be:

Official information received from the state. organs;
Information received from higher customs authorities;
Other official information;
Results of cameral checks.

Before the check begins, customs officers analyze all available information. There is a dedicated analytics department for this. The cost of all goods subject to declaration is also examined.

Sometimes only an analytical stage is enough to make a decision on an administrative penalty. If the data is clearly not enough, an administrative investigation or an on-site inspection is appointed.

If the on-site inspection is scheduled, a notice is sent to the legal entity being checked, with a notification confirming the fact of receipt. If the registered letter is returned (there is no addressee) this is not a reason to cancel the check.

Also, the person must be given a decision to conduct verification activities.

Before starting the check, employees are required to present their service certificates.

If the document is signed by a person who did not have the right to do this, employees may not be allowed into the company's territory.

If the check is cameral, then customs officers only study the documentation.

And if the exit, then they may well:

Inspect the goods;
Inspect the premises and territory;
Carry out an audit;
Arrest and seize goods;
Take samples;
Request information and documents;

All activities that are planned to be carried out must be listed in the decision on its implementation.

If the presentation of the results does not raise questions, they can be used in court to form an evidence base.

Terms of customs check

The on-site inspection is limited to two months, with the possibility of extending it by one month if there is sufficient reason for this.

Registration of results

When the verification is completed, both parties sign the corresponding document. In this case, it is the Verification Act. It contains the results of the inspection, the prescription (in case of any discrepancies). This documentation is signed by both parties.

From that day on, this person can no longer be checked.

The act is prepared within 5 days. One copy of it is sent to the entrepreneur or company within this period.

This completes the check.

How to behave as an entrepreneur

Any check makes the entrepreneur nervous, even if he has nothing to hide. Let's talk about how to behave if inspectors, in particular, customs officers, come to you and what consequences the misconduct of both parties may have.

At the very beginning of communication, you should pay attention to the documents (certificate) that customs officers demonstrate. If the documentation is in order, it is your responsibility to let the inspector into the territory. If this is not done, employees have the right to enter the territory using physical force. If it comes to this, then in the presence of attesting witnesses, the prosecutor is notified about this within 24 hours.

For obstruction of the inspection, the entrepreneur faces a fine. The entrepreneur or the head of the company will be fined 2-4 thousand rubles, other employees - 500-1000 rubles.

The inspector's duty is to give you a copy of the decision to order the inspection. You get to know him, ask questions if something is not clear.

You, as a verified person, have the following rights:

Do not allow inspectors to enter the territory without presenting documents;
Refuse to provide information on issues that are not specified in the decision;
Request clarification of your rights and powers;
Deny access to the territory to those inspectors who are not listed in the inspection decision.

Conclusion

The conduct of verification activities by the customs authorities is a standard procedure for those involved in economic activities. If the legislation is fully complied with, the documentation is correctly drawn up, the entrepreneur has no reason to worry.

If the business involves 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. In order to exclude the free entry of dangerous counterfeit products, a customs office was formed, agreements were signed with all countries that are members of the Customs Union (CU), and an implementation procedure was formulated necessary procedures to comply with the law. 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 natural entities 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 examine the documents submitted by the declarant or other person interesting at customs supervision, for compliance of information with the rules established by the customs legislation of the Russian Federation or other countries participating in the Customs Union. The inspector may refer to different sources if there are doubts about the authenticity 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 out scheduled 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 inspections are 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 a common procedure provided for by regulatory acts of the customs legislation.

Any on-site checks to the person being checked and the provision of information on the issue 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

Customs check is a standard procedure for economic operators, as well as control tax inspectors for 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.

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 vehicles that are accompanied by persons participating 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, unlike a desk check, is carried out with the departure of the customs authorities to the location of the legal entity or the implementation of activities 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:

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

On-site inspections can be carried out based on the results of other forms customs control or based on the results of a desk customs audit. 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 notification. 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. Special entries shall be made in the decision of the on-site inspection about the extension or suspension of a customs check, and the person being checked must be notified of this. 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.

ST 132 TK TS

1. An on-site customs check is carried out by the customs authority with a visit to the location of the legal entity, the place of the activity of the individual entrepreneur and (or) to the place of actual implementation of their activities (hereinafter referred to as the objects of the person being checked).

2. An exit customs check may be scheduled or unscheduled.

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

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

4. The grounds for appointment of unscheduled field customs checks are:

1) data obtained as a result of the analysis of information contained in the databases of customs authorities and authorities state control(supervision) of the member states of the customs union, indicating possible violation 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) the need to conduct a cross field customs check in accordance with paragraph 6 of this article;

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

5. An exit 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.

6. 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-site customs check of persons associated with the person being checked in transactions (operations) with goods.

Counter exit customs check is unscheduled.

7. Scheduled field customs checks are carried out no more than 1 (one) time per 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 1 (one) time in 3 (three) years.

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

8. The selection of persons to be inspected for a scheduled on-site customs inspection shall be 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 and (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.

9. Before the commencement of a scheduled on-site customs check, the customs authorities shall send to the person being checked a notice of the scheduled on-site customs check by registered mail with acknowledgment of receipt, or send such a notification in another way to confirm the fact of its receipt.

Return postal item with a mark 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 field customs check may be started no earlier than 15 (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.

10. 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 (instruction) to conduct a customs inspection (an act on the appointment of an inspection).

A copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection) 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 (instruction, act on the appointment of an inspection), the head of the person being checked or his representative on the original decision (instruction, act on the appointment of an inspection) makes a note on familiarization, as well as on the date and time of receipt of a copy of the decision (instruction, act on the appointment of an inspection). ).

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

The refusal of the inspected person to receive a copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection), as well as the return of a postal item 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 exit customs check. In this case, the start date of the check is the date of entry in the decision (instruction, act on the appointment of the check) on the refusal to receive a copy of the decision (instruction, act on the appointment of the check), or the date of receipt by the customs authority of the postal item with a note that the letter was not delivered to the addressee.

Before the start of an on-site customs check at the facility of the person being checked, officials of the customs authority are required to present official identification cards to the head of the person being checked or his representative.

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

12. The term for conducting an on-site customs check should not exceed 2 (two) 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 (one) 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 check, provide additional documents related to the period under review, affecting the conclusions based on the results of an on-site customs inspection, the on-site customs inspection may be suspended by decision of the head (head) of the customs authority or a person authorized by him in accordance with the legislation of the Member States of the customs union. The term and procedure for such suspension are established by the legislation of the member states of the customs union.

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

13. The date of completion of the field customs check shall be the date of drawing up the document drawn up based on the results of the customs check, which is drawn up in 2 (two) copies and signed by the officials of the customs authority who conducted the field customs check.

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

Commentary on Art. 132 of the Customs Code of the EurAsEC Customs Union

1. An on-site customs check is carried out by the inspecting body by going to the location of the object or objects of the person being checked. Part 1 of the commented article indicates the places (objects) for the implementation of field customs checks.

The circle of persons checked within the framework of an on-site customs check is narrower than in a desk customs check. An exit customs check can be carried out only in respect of legal entities and individual entrepreneurs.

2. Field customs checks are of two types: scheduled and unscheduled. A scheduled field customs inspection is carried out on the basis of inspection plans drawn up by authorized subdivisions of the customs authorities.

To be included in the verification plan, the persons being checked are selected on the basis of information received:

From the information resources of the customs authorities;

Based on the results of previous audits, including desk audits;

From government agencies;

From banks;

From the customs and (or) other controlling state bodies of the states - members of the Customs Union;

From the higher customs authority or the customs authority in the region of activity of which the release of goods was carried out;

From the media;

From other official sources.

It is interesting that the EurAsEC Customs Code of the Customs Union does not define the grounds for inclusion in the inspection plan, thus, the solution of this issue is within the competence of the customs authority itself. It should be noted that the very procedure for issuing documents for an on-site customs inspection has not undergone epoch-making changes.

An unscheduled field customs inspection is carried out on the basis of:

Data indicating a possible violation of the requirements of the customs legislation, including as a result of the analysis of information contained in the databases of the customs authorities and state control (supervision) bodies of the member states of the Customs Union;

Applications of a person for obtaining the status of an authorized economic operator;

Necessity of carrying out a counter exit customs check;

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.

A cross field customs check of persons related to the person being checked in transactions (operations) with goods is carried out to confirm the accuracy of the information provided by the person being checked. The head of the inspection team draws up a memorandum addressed to the head of his unit with justifications for the counter check and a list of issues requiring verification, receives a visa from him, after which the note is sent to the head (deputy) of the customs authority. He decides to send an order to conduct a cross-site customs check or recognizes a cross check as inappropriate, which he writes in his resolution on a memorandum.

A copy of the decision to conduct a cross-site customs check and an act based on its results shall be sent to the customs authority, at the initiative of which the cross-field customs check was appointed, within five working days after they are drawn up.

3. The EurAsEC Customs Code of the Customs Union does not stipulate a specific form of a document that appoints an on-site customs check. This issue is within the competence of the member states of the Customs Union.

Significant additions have been made to the rules relating to field customs inspection. In particular, the TC CU of the EurAsEC stipulates the composition of the information that must be indicated in the decision (instruction) on conducting an on-site customs inspection. Regarding the form of such a decision (which is determined by the national legislation of the CU countries) on the territory Russian Federation approved the Order of the Federal Customs Service of the Russian Federation of December 30, 2010 N 2713 "On approval of the forms of documents used during customs checks."

4. In part 4 of the analyzed article, the grounds for the appointment of unscheduled field customs checks are fixed. The EurAsEC Customs Code establishes the grounds for conducting unscheduled on-site customs inspections, as opposed to scheduled inspections. In addition to the primary grounds for conducting unscheduled inspections, the EurAsEC Customs Code makes reference to the national legislation of the member states of the Customs Union.

The activities that customs inspectors plan to carry out during the on-site inspection must be listed in the decision to conduct it.

The legislator secured the possibility of appointing an on-site customs inspection based on the results of the customs control forms, which are established in Art. 110 TC CU EurAsEC. In case of detection of inconsistencies or violations of the law in the process of conducting a desk customs inspection, it is also possible to conduct an on-site customs inspection.

5. A fundamental innovation, unknown to the previous procedure for conducting a customs audit (according to the Labor Code of the Russian Federation), is the possibility of conducting a counter on-site customs audit.

The developers of the EurAsEC Customs Code of the Customs Union provided for cases when the customs authorities need to confirm the information being checked, giving them the right to conduct a cross-site customs check of persons associated with the person being checked in transactions or operations with goods.

In part 6 of the analyzed article, it is stipulated that the on-site customs check is unscheduled, the grounds for which are fixed in part 4 of Art. 132 TC CU EurAsEC. The timing of the on-site customs inspection is determined by Art. 132 TC CU EurAsEC.

6. It should also be noted that the legislator determined the possible frequency of scheduled field customs checks, which were absent in the Labor Code of the Russian Federation. At the same time, this period varies depending on who is still the object of verification. According to part 7 of the commented article, scheduled field customs checks in respect of the same person being checked cannot be carried out more than once a year, but in respect of authorized economic operators, the period between checks has been extended. With regard to the latter, unscheduled exit customs may not be carried out more than once every three years. It is also worth emphasizing that the legislator in the EurAsEC Customs Code did not limit the frequency of unscheduled on-site customs inspections.

The commented legislative act does not say that in respect of the same goods by the same person, an on-site customs inspection is not allowed. It would be appropriate to make such a statement.

7. In parts 8, 9, the legislator has fixed the sources of information, with the help of which the circle of inspected persons is determined for conducting a scheduled on-site inspection, as well as the obligation of customs authorities to send a notification to the inspected person different ways, allowing you to confirm the fact of its receipt even before the start of the check.

The legislator does not release the person being checked from the need to undergo an on-site customs check due to the failure to receive a notification sent in the proper way at the location of the person being checked.

It also fixes the maximum period (15 calendar days), after which the customs authority has the right to start an on-site customs inspection.

8. According to the Labor Code of the Russian Federation, the inspection period was counted from the day a decision was made to conduct a customs audit. According to part 10 of Art. 132 of the Customs Code of the Customs Union of the EurAsEC, the date of commencement of the on-site customs inspection is the date of delivery to the inspected person of a copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection).

In the commented part of Art. 132 of the EurAsEC Customs Code of the Customs Union establishes the obligation of an official of the customs authority to hand over to the inspected person personally or by mail a copy of the decision (instruction) to conduct a customs inspection (an act on the appointment of an inspection), and also provides for the consequences of the refusal of the inspected person to receive a copy of this decision.

It is also recorded that the inspectors are required to present their service certificates even before the start of the on-site customs inspection, thereby protecting the rights of the inspectors. After all, if there is no exact match between the data of the inspectors and the data of the persons indicated in the decision (instruction, act) on the appointment of inspections, the person being inspected has the right to refuse the inspectors to carry out the inspection.

According to part 11 of the commented article, it is expressly prohibited to make changes and additions to the documents being checked, related to the activities of the person being checked.

9. The term for conducting an on-site customs check cannot last more than two months, but may be extended by one month.

The Labor Code of the Russian Federation provided for similar terms for conducting a special customs audit. At the same time, there are some transformations.

According to part 5 of Art. 376 of the Labor Code of the Russian Federation, the decision to extend the period of the audit was made in exceptional cases only by the higher customs authority, while according to the Customs Code of the Customs Union of the EurAsEC, the subject of the extension of the audit is the customs authority that carries out the audit.

An on-site customs inspection may be suspended by decision of the head (chief) of the customs authority or a person authorized by him in accordance with the legislation of the Member States of the Customs Union, subject to certain conditions:

If necessary, research or examinations;

Sending requests to the competent authorities of the states - members of the Customs Union or foreign states;

Restoration by the person being checked of the documents required for the on-site customs check;

Providing additional documents related to the period under review, affecting the conclusions based on the results of the on-site customs inspection.

It should also be noted that the decision (order) to conduct an on-site customs inspection (an act on the appointment of an inspection) shall contain appropriate entries on the extension of the term of the on-site customs inspection, as well as on the suspension of its conduct, of which the person being inspected is notified.

It should be emphasized that the legislation of the member states of the Customs Union establishes the period and procedure for suspension, however, the procedure for suspension is determined by the federal executive body authorized in the field of customs affairs. In exceptional cases, the head of customs may extend the on-site inspection up to three months, but there is no list of such cases and the decision in each specific case is made only at the discretion of the head of customs. At the same time, this does not give the head of customs the right to unreasonably increase the time for verification. For example, the terms can be extended if, by the end of the check, customs officers have found documents indicating a crime.

We consider it important to note that the terms for suspending an on-site customs inspection are set at the level of the legislation of the Russian Federation, and in the TC CU of the EurAsEC on this issue there is only a reference rule to the legislation of the member states of the Customs Union.

10. The results of the on-site customs inspection are documented in two copies, one of which is attached to the materials of the on-site customs inspection, and the other is handed over to the person being inspected personally or by mail no later than 5 five days from the date of completion of this inspection.

It would be more reasonable to enshrine in the Customs Code "no later than five working days from the date of its completion", since the existing wording includes weekends during this time period, which can significantly reduce the time for delivery of an on-site customs inspection report and complicate the work of customs organs.

A similar wording "no later than 5 (five) working days from the date of completion of the customs check" was reflected in paragraph 51 of the Order of the FCS dated July 6, 2012 N 1373 "On approval of the Instruction on the actions of customs officials during customs control in the form customs check.

It is advisable to correct this discrepancy. Such an act must be signed by officials of the customs authority who conducted the on-site customs inspection. Correctly executed results of the check can be recognized by the court as evidence in criminal and administrative cases.

In accordance with Art. 122 of the Customs Code of the Customs Union, a customs check is carried out by the customs control authorities for compliance legal entities and IP of the legal requirements for foreign economic activity established by the Code and the countries - participants of the Customs Union (customs union). The regulations for such a control measure are regulated by Chapter 19 of the Customs Code of the Customs Union, which clearly spells out the procedure and forms of customs checks. Let's consider this question in more detail.

Forms of customs checks

The purpose of customs control is to check the account of the declared customs goods and operations with them by comparing the data reflected in the product documentation with the reporting and accounting information of the persons being checked. These include:

Declarants - jur. individuals and entrepreneurs.
Customs carriers and representatives.
Those who carry out the storage of goods, have various powers and one way or another participate in transactions for goods placed under the customs procedure.
Authorized data controllers.
Owners of customs warehouses, duty-free shops.
Persons using goods illegally brought into the country.
Other persons participating in transactions on customs products.

All customs checks are divided into 2 types:

Cameral (Article 131 of the Labor Code of the Customs Union) - are held without leaving and without issuing an act-prescription, the frequency is not limited.
Exit (Article 132) - carried out on the basis of an inspection plan approved by the customs authorities or unscheduled with a visit directly to the person being inspected. In the first case, the frequency is limited to 1 time in 3 years, in the second it is not limited in any way.

Desk customs check

This check is carried out to analyze and study the information entered in customs declaration or other documents of the verified person; information from regulatory authorities; other information at the disposal of the customs structures on the work of the specified person.

There is no preliminary execution of an act for the appointment of an inspection, as well as a departure to the location of the organization / individual entrepreneur. To clarify the data, a request may be sent to the inspected subject indicating the time period required to provide information. It is forbidden to conduct a cameral check twice for the same product. Certificates, reports, invoices and waybills, contracts, other documentation are subject to demand. In case of refusal to provide explanations, the audited company may be brought to administrative responsibility and subsequent on-site inspection.

Exit customs check

This check is carried out in a planned manner or unscheduled with a mandatory visit to the actual location of the individual entrepreneur or enterprise. Scheduled activities are carried out to monitor compliance with the law, unscheduled - to identify possible current violations. Reasons for appointment may include:

Results of cameral checks.
Official information received from various government agencies, including higher customs structures.

Before the start of a scheduled inspection, the inspected business entity is notified of the upcoming control actions and is given a decision. Unlike a desk audit, during which data from declarations are compared, an on-site audit also provides, if necessary, for the inspection, arrest and seizure of goods; inspection of the territory and premises; implementation of audits; requesting documentation and various information - all planned activities should be reflected in the decision.

Terms of customs check

According to paragraph 12 of Art. 132 the maximum term for an exit customs inspection is set at 2 months. At the same time, according to clause 10, the day of delivery of a copy of the decision of the audited company / individual entrepreneur is recognized as the start date.

In order to ensure customs control, by decision of the inspection body, the period may be extended for another 1 month. And if it is necessary to conduct examinations and studies, the terms may be temporarily suspended. The date of completion of the inspection is the day when the inspection customs body draws up a document drawn up based on the results of the implementation of control measures. One copy of such document must be handed over to the person being checked.