Chapter 6. Customs control
6.1. General provisions on customs control The concept of customs control
Foreign economic activity, foreign trade are associated with the movement of goods and vehicles across the customs border of the country by both legal entities and individuals international transportation, which are subject to customs control.
Customs control, as one of the types of state control, establishes the obligation to perform certain actions on the part of customs authorities and on the part of persons moving goods and vehicles for international transportation, in the forms specified in the Customs Code of the Customs Union.
All customs procedures follow from the implementation of customs control. Any customs operation and procedure involves carrying out control actions by customs officials: checking documents and information, receiving explanations, inspecting and or examining goods, etc. The implementation of a number of forms of customs control is possible after completion of customs procedures.
Customs control is a set of measures carried out by customs authorities, including using a risk management system, in order to ensure compliance with the customs legislation of the customs union and the legislation of the member states of the customs union, control over the implementation of which is entrusted to the customs authorities; (Article 4 of the Labor Code of the Customs Union)
Principles of customs control
General principles(typical for all types of government control):
Principle of legality- all actions of customs control participants must not contradict international legal norms, A also customs and other legislation of the customs union and member states of the customs union.
Customs authorities are obliged to adhere to the constitutional postulate “everything that is not prohibited by law is permitted.”
The principle of respect for rights and freedoms subjects of foreign economic activity- respect by customs officials for the legitimate interests of controlled entities. In progress realized During customs control, actions associated with the derogation of human rights and their dignity are not allowed.
In addition, customs officials must not cause unlawful harm to persons, their goods and vehicles during customs control. Otherwise, they are held accountable in accordance with the law.
Losses caused by unlawful decisions, actions of customs authorities or their officials during customs control are subject to compensation in full, including lost profits (lost income). If they commit lawful actions, losses are not subject to compensation (Article 104 of the Labor Code of the Customs Union).
The principle of humanity- use in the customs control process only those technical means, which are safe for the life and health of humans, animals and plants, and also do not cause damage to goods, vehicles and persons.
Special principles:
Selectivity principle is that when carrying out customs control, customs authorities are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the customs union and the legislation of the member states of the customs union, control over the implementation of which is entrusted to the customs authorities.
When choosing objects and forms of customs control, it is used
risk management system.
Principle of efficiency- establishment by the Government of the Russian Federation and its subordinate authorities (MEDT of Russia and Federal Customs Service of Russia) of the most and relatively short deadlines for establishing and implementing the necessary (in specific cases) forms of customs control.
Principle of cooperation customs authorities with the relevant authorities of foreign states - in order to improve customs control, customs authorities cooperate with the customs authorities of foreign states in accordance with international treaties, through concluding mutual assistance agreements with them, informing and consulting on individual problems, and conducting joint activities to identify and prevent unlawful acts of subjects of foreign trade activities
Principle of efficiency- in order to increase the efficiency of customs control, customs authorities interact with other regulatory government bodies, as well as with participants in foreign economic activity, authorized economic operators, customs representatives, customs carriers and other persons whose activities are related to foreign trade and with their professional associations (associations).
It is fundamentally important to provide the right customs authorities, within their competence, carry out other types of control, including export, currency and radiation control, in accordance with the legislation of the member states of the customs union (Part 5 of Article 94 of the Customs Code of the Customs Union).
When carrying out customs control, no permits, instructions or resolutions are required to carry it out, except for the cases provided for by the Customs Code of the Customs Union. Subjects of customs control
Customs control is carried out by customs authorities V in accordance with the customs legislation of the customs union and the legislation of the member states of the customs union.
On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with their official (functional) responsibilities.
6.2. Objects customs control
Customs control is carried out by customs officials in relation to:
1) goods, including vehicles, transported through customs border and (or) subject to declaration;
2) customs declaration, documents and information about goods, the presentation of which is provided in accordance with the customs legislation of the Customs Union;
3) activities of persons related to the movement of goods through customs border and provision of services in the field of customs affairs, and carried out within the framework of certain customs procedures;
4) persons crossing the customs border.
Goods upon import them on customs territory customs union are under customs control from the moment of crossing the customs border.
Goods, formed And located in the customs territory customs unions that have acquired the status of foreign goods, are considered to be under customs control from the date of their formation.
1) placement under customs procedures for release for domestic consumption, with the exception of conditionally released goods, or re-import;
2) acquisition of status by conditionally released goods goods customs union;
3) placing goods under customs procedures of refusal in favor of the state or destruction;
4) conversion to the property of a state party to the customs union in accordance with the legislation of that state;
5) actual export from the customs territory of the customs union;
6) classifying waste generated as a result of processing operations of foreign goods in the customs territory as unsuitable for their further commercial use;
7) recognition of a part of foreign goods placed under customs procedures for processing in the customs territory or processing for domestic consumption as production losses.
If the customs authorities recognize the fact of destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss, the goods are not considered to be under customs control.
When exported from the customs territory of the Customs Union, goods of the Customs Union are under customs control from the date of registration of the customs declaration or other documents used as a customs declaration, or the commission of an action directly aimed at carrying out the export of goods from the customs territory of the Customs Union, and until the crossing
customs border.
Goods that are not actually exported from the customs territory of the customs union are not considered to be under customs control from the date of revocation of the customs declaration.
Customs authorities exercise control over the fulfillment by persons of obligations to re-import or export goods, including goods obtained as a result of processing, if they are subject to mandatory re-import or export.
Customs control of the movement of vehicles provides for the right of customs authorities to stop vehicles, as well as forcibly return those that have left the customs territory of the Customs Union without the permission of the customs authority by sea, inland waterways and aircraft.
In the case of stopping motor vehicles outside customs control zones in order to carry out customs control of goods and documents for them, the time of such control should not exceed 2 hours. An act on the implementation of such control is drawn up (Part 7, Article 96 of the Labor Code of the Customs Union).
The maximum period for keeping goods and vehicles under customs control is directly dependent on the chosen
customs procedure.
If the goods are declared for release for free consumption, then the period can be calculated in days, and goods placed under the customs procedure of a customs warehouse will be under customs control for three years. Place of customs control
Customs control is carried out in the customs control zone, as well as in other places determined by the customs authorities, where
there are goods, vehicles and documents containing information about them, including in electronic form.
Customs control zones are places where goods are moved across the customs border, territories of temporary storage warehouses, customs warehouses, duty-free shops and other places determined by the legislation of the member states of the customs union.
In accordance with Art. 163 Federal Law “On Customs Regulation in the Russian Federation”, customs control zones can be created along the State Border of the Russian Federation, at checkpoints across the State Border of the Russian Federation, at places of customs operations, at places of unloading and reloading (transshipment) of goods, their customs inspection and customs inspection, in parking areas of vehicles transporting goods under customs control.
On the land portion of the territory of the Russian Federation, a customs control zone along the State Border of the Russian Federation can be created within a strip of terrain up to 30 kilometers wide from the State Border line Russian Federation deep into the territory of the Russian Federation.
In sea, river and lake areas of the territory of the Russian Federation, a customs control zone along the State Border of the Russian Federation can be created, respectively, within the territorial sea of the Russian Federation, the Russian part of the waters of border rivers, lakes and other bodies of water, as well as a strip of terrain up to 15 kilometers wide from the coastline deep into the territory of the Russian Federation.
In other places, customs control zones are created to conduct customs inspection and (or) customs inspection of goods, carry out cargo and other operations.
Customs control zones may be permanent in case of regular presence of goods subject to customs control in them, or temporary in case of their creation for the duration of customs control, cargo and other operations. A temporary customs control zone may be created by decision of the head of the customs post. The said decision is formalized by order of the head of the customs post indicating the purpose of creating a temporary customs control zone, the location of the temporary customs control zone, the validity period, the border and the places of its crossing by persons, goods and vehicles, as well as the means of designation used.
The temporary customs control zone is liquidated upon completion of the activities that served as the basis for its creation, or upon expiration
its validity period specified in the decision of the customs authority on the creation of a temporary customs control zone.
Customs legislation (Article 98 of the Customs Code of the Customs Union) imposes on the declarant, persons carrying out activities in the field of customs affairs, and other interested parties the obligation to submit to the customs authorities the documents and information necessary for customs control, orally, in writing and (or) electronically. forms.
Customs authorities have the right to carry out customs control after the release of goods within 3 years from the date of termination of the goods being under customs control.
Customs authorities carry out customs control during the circulation of goods imported to customs territory customs union, in order to verify information confirming the fact of release of such goods in accordance with the requirements and conditions of the customs legislation of the Customs Union, including checking the presence of markings on goods or other identification marks used to confirm the legality of import of goods into the customs territory of the Customs Union.
If necessary, a specialist who is not interested in the results of such actions and has the special knowledge and skills necessary to assist customs authorities, including in the use of technical means, may be involved in participating in specific actions during customs control.
When carrying out customs control of goods moved across the customs border and subject to control by other regulatory state bodies, customs authorities ensure general coordination of such actions and their simultaneous implementation in the manner determined by the legislation of the states -
members of the customs union.
Samples and specimens of goods under customs control are taken by interested parties, including employees of other government bodies with the written permission of the customs authority.
A permit to take samples of goods is issued by the customs authority if such taking:
1) does not complicate customs control;
2) does not change the characteristics of the goods;
3) does not entail evasion of customs duties, taxes or non-compliance with prohibitions and restrictions.
A separate customs declaration for samples and specimens of goods is not submitted provided that they are indicated in the declaration for goods. Customs officials have the right to be present at
taking samples of goods by employees of other government bodies.
Customs authorities must be informed of the results of the examination of samples and samples of goods taken by other government authorities.
The final decision on the release of goods is made by the customs authority based on the results of customs control.
It should be noted that an integral part of customs control is the verification of documents and information, including permitting documents, issued by other government bodies (sanitary-quarantine, phytosanitary, veterinary control bodies), based on the results of control actions.
To increase the efficiency of customs control of goods moved across the customs border, customs authorities And controlling state bodies can exchange information, information, documents necessary for carrying out customs and other types of state control, using information systems and technology.
When moving goods across the customs border, customs inspection is allowed with the participation of all government bodies exercising control at the customs border. In this case, a customs inspection report is drawn up (Part 3 of Article 103 of the Customs Code of the Customs Union).
The following are exempt from the application by customs authorities of certain forms of customs control (customs inspection): personal luggage of heads of state - participants of the customs union And members of their families accompanying them;
heads of government, members of government of member states of the customs union, if these persons cross the customs border in connection with the performance of official duties;
heads of foreign states, heads of government of foreign states, ministers of foreign affairs visiting member states of the customs union on an official visit;
other persons in accordance with international treaties of the member states of the customs union and other international treaties. In addition, the following are exempt from customs inspection:
1) foreign warships (vessels), combat aircraft and military equipment traveling under their own power;
2) military property, which, according to special statements of the relevant government bodies of the member states of the customs union, is moved across the customs border;
3) foreign aircraft performing international flights during the period of parking in customs control zones in international airports states - participants of the customs union.
6.3.Methods, means and methods of customs control
Customs control method - a set of techniques and methods
tro implementation.
Among the methods of customs control it is necessary to highlight:
Customs control carried out upon arrival of goods and vehicles;
Customs control carried out during the movement of the vehicle;
Continuous customs control, which takes place when all forms of control established by the Customs Code of the Customs Union are used;
Means of production of customs control:
Technical means of customs control;
Sea (river) and aircraft of customs authorities;
Information resources of customs authorities;
Search dogs.
Technical means must be safe for the life and health of humans, animals and plants and must not cause harm to persons, goods and vehicles.
Technical means of customs control are used:
1) to verify the authenticity of documents and customs attributes - optical magnifying devices (magnifying glasses, microscopes) ultraviolet and infrared;
2) for remotely obtaining information about the contents of customs control objects, search and detection of contraband - inspection X-ray television devices, direct observation fluoroscopes, sets of inspection endoscopes, sets of inspection probes, metal detectors and metal detectors (for detecting weapons, ammunition, precious metals), and inspection and inspection complexes;
3) for identification express analysis of the contents of customs control objects - various analyzers, express identifiers, etc.;
4) for visual surveillance in customs control zones - radar-type equipment combined with technical means of optical or optical-television surveillance operating in conditions of any visibility; optical rangefinder equipment (mono- and stereo scopes, marine binoculars, infrared observation devices, television cameras, etc.);
5) for monitoring audio-video information media - various types of voice recorders, tape recorders, devices for viewing developed photo and film films, slides and microfiches; video players and video recorders, etc.;
6) to perform technological operations during customs inspection - individual and group sets of special tools for opening small items of hand luggage, luggage,
postal items and large-sized transport packages (boxes, containers);
7) for imposing customs security attributes - sealers, rolls of adhesive tapes with markings, various special marks, etc.
Methods of customs control
Most effective way Customs control is the identification of goods and vehicles, premises and other places.
Goods under customs control, vehicles, premises, containers and other places where goods subject to customs control are or may be located can be identified by customs authorities.
Identification is carried out by applying seals, seals, applying digital, alphabetic and other markings, identification marks, stamping, sampling and sampling, detailed description of goods, drawing up drawings, making large-scale images, photographs, illustrations, using shipping and other documentation, as well as in other ways.
Seals, seals or other means of identification used by customs authorities of foreign states, as well as senders of goods or carriers may be recognized as means of identification for customs purposes.
Means of identification may be changed, removed or destroyed only by customs authorities or with their permission, except in cases where there is a real threat of destruction, irretrievable loss or significant damage to the goods. The customs authority is immediately informed about the change, removal or destruction of identification means and is provided with evidence of the existence of the specified threat.
Other methods of customs control include the involvement of specialists and experts, taking samples of goods, and the use of special means and weapons by customs officials.
6.4. Forms of customs control.
A form of customs control is a direction of activity of a customs authority official, including the use of certain methods, means and methods for the purpose of verifying compliance by subjects of foreign trade activities with the customs legislation of the Customs Union.
When choosing forms of customs control, a risk management system is used. In this case, risk is understood as the probability of non-compliance with the customs legislation of the Customs Union (Chapter 18 of the Customs Code of the Customs Union).
The risk management system is based on effective use resources of customs authorities to prevent violations of customs legislation. The forms of customs control are:
1) verification of documents and information;
2) oral survey;
3) obtaining explanations;
4) customs surveillance;
5) customs inspection;
6) customs inspection;
7) personal customs inspection;
8) checking the marking of goods with special marks, the presence of identification marks on them;
9) customs inspection of premises and territories;
10) accounting of goods under customs control;
11) checking the system of accounting for goods and reporting on them;
12) customs inspection.
Concept and content general conditions customs control.
Section 3 of the Customs Code of the Customs Union, section 3 of the Federal Law “On Customs Regulation”.
In Art. 4 of the Customs Code of the Customs Union gives the concept: customs control - a set of measures carried out by customs authorities, incl. using systematic risk management in order to comply with customs legislation.
10 customs control groups:
1. The procedure for carrying out customs control - customs control is carried out by the DL of the customs authority in relation to:
goods, incl. vehicles moving across the border;
customs declarations, documents and information about goods;
activities of persons associated with the movement of goods;
persons crossing the border.
2. When carrying out customs control, systematic risk management is used, i.e. The customs authority does not control all goods, but only those that are associated with dangers to the economy. Risk – the degree of probability of non-compliance with customs legislation;
3. Goods are under customs control - when imported, goods are under customs control from the moment they cross the customs border, when exported - from the moment the declaration is registered;
4. Customs control zones can be created along the state border of the Russian Federation, at checkpoints across the state border, in places where customs operations are carried out (temporary storage warehouses, customs warehouses, duty-free stores);
The movement of goods, vehicles, and individuals across the border of customs control zones is permitted with the permission of customs authorities and under their supervision. Inspection of goods can be carried out in customs control areas.
Providing documents and information. The declarant and persons carrying out activities in the field of customs are required to submit to the customs authorities the documents and information necessary for customs control;
The customs authority has the right to request documents and information and set a deadline for their provision. To carry out customs control, customs authorities have the right to receive from banks information on monetary transactions based on foreign economic information.
Customs control after the release of goods. Customs authorities carry out customs control within 3 years from the date the goods are under customs control;
Liberation. Personal luggage is not subject to customs inspection:
heads of state - members of the CU and members of their families accompanying them;
heads of government, members of government, if these persons cross the customs border in connection with the performance of official duties;
heads of foreign states, heads of government of foreign states, ministers of foreign affairs visiting the country on an official visit;
foreign warships (vessels), combat aircraft and aerial technology, following under its own power, military property, foreign aircraft performing international flights during the period of parking in customs control zones at international airports;
8. Inadmissibility of causing unlawful harm during customs control. Losses caused to persons by unlawful decisions, actions of the customs authority and DP during customs control are subject to compensation in full.
Methods and means of carrying out customs control.
identification is a technique that facilitates the production of certain forms of customs control through specification, i.e. paying attention to individual signs. Carried out by applying seals, seals, letter and digital markings, signs, stamping, sampling and specimens, detailed description goods, drawings, etc.;
Identification means may be changed, removed, or destroyed by customs authorities only with their permission or except in cases where there is a real threat of destruction, irretrievable loss, or significant damage to goods.
collection by customs authorities of information about persons during customs control;
for the purpose of carrying out customs control, customs authorities have the right to collect information about persons engaged in foreign economic activity related to the movement of goods across the border (on state registration, on the composition of property, on open bank accounts, on the solvency of persons). Information from the customs authority is federal property.
use of technical means during customs control;
All technical means must be safe for human life and health, and must not cause harm to goods or vehicles. Inspection tools, chemicals.
use of dogs;
NA: Government resolution “On establishing rules for the use of dogs during customs control.” Subject to goods, persons, vehicles. Service dogs are used to search for drugs, weapons, and ammunition.
attracting specialists and experts from other government bodies to assist in conducting TC.
Forms of customs control:
verification of documents;
oral survey;
receiving clarifications;
customs surveillance;
customs inspection;
customs inspection;
Personal inspection;
checking the labeling of goods with special marks, the presence of identification marks on them;
inspection of premises and territories;
customs inspection;
accounting of goods under customs control;
checking system accounting of goods and reporting on them.
Customs inspection by the actions of the DL of the customs authorities is associated with the opening of the packaging of goods or cargo space, vehicles, or containers, other places where goods are or may be located, violation of customs seals or other means of identification placed on them, disassembly, or violation of the integrity of the goods being inspected. . It is carried out in the presence of 2 witnesses.
Personal customs inspection is an exclusive form of customs control, which is carried out by a written decision of the head of the customs authority or his deputy if there are sufficient grounds to believe that the individual moving across the customs border, or located in the customs control zone or transit zone, is hiding on his person and does not voluntarily issues goods transported in violation of customs legislation.
Before the start of a personal search, the DL presents the FL with a written decision to conduct a personal search, familiarizes the FL with his rights and obligations during such control and offers to voluntarily hand over the hidden goods.
A personal search is carried out by the DL of the customs authority of the same gender as the person being searched in the presence of 2 witnesses of the same gender in an isolated room.
Access to the premises of other DPs and the possibility of observing the inspection must be exclusive. An examination of the body of the person being searched must be carried out by a medical professional. During a personal search of a minor or incompetent individual, his legal representatives or persons accompanying him must be present. A report on the conduct of a personal search is drawn up in 2 copies.
Customs checks are carried out not only when goods and (hereinafter referred to as goods) are moved across the border, but also after they are released for circulation on Russian territory.
The control procedure is regulated by the Customs Code (hereinafter referred to as the RF Labor Code). In particular, Section is devoted to the organization and conduct of the inspection. IV (chap. 34 - 38). In addition, it works whole line regulatory legal acts describing inspection procedures in the field of customs control (Table 1).
Table 1. Documents regulating issues in the field of customs control
|
Name |
|
|
Instructions for compiling a list of persons moving goods for which control during customs clearance is carried out incompletely |
|
|
Instructions for the interaction of customs inspection units with units of the economic block when checking the intended use of conditionally released goods imported with the provision of benefits for the payment of customs duties |
|
|
The procedure for customs officers to apply Art. 359 Labor Code of the Russian Federation, |
|
|
The procedure for creating and designating customs control zones |
|
|
The procedure for issuing permits for the import (export) of goods and vehicles into the territory of the special economic zone |
|
|
The procedure for recording goods imported, exported, stored, manufactured, processed, purchased and sold in the territory of a special economic zone, and reporting in relation to such goods |
|
|
Guidelines on the appointment and conduct of examinations by the Central Expert and Forensic Customs Administration and expert and forensic services - regional branches of CECTU, other expert organizations and experts |
Customs surveillance
All goods transported across the customs border are subject to... When exported, goods are in the field of view of customs officers from the moment the customs declaration is submitted until they cross the customs border. Imported valuables are subject to customs control from the moment they cross the border. After inspection, customs officers release the goods for free circulation, that is, they give permission to the owner to use and dispose of the goods. Until this moment, any transactions with goods are prohibited.
After release, customs officers can check the accuracy of the information declared during customs clearance for a year. They have the right to request various information for transactions with this product. And in relation to imported valuables, request data on transactions after import, and not only from the declarant (the person declaring the goods or on whose behalf the goods are declared, that is, papers for import or export are drawn up), but also other persons related to transactions with goods (clause 4 of article 363 of the Labor Code of the Russian Federation).
Control methods
Forms of control provided for in Art. 366 of the Customs Code are shown in Table 2. When choosing forms of control, inspectors, as a rule, limit themselves to the minimum that will allow them to identify violations (Article 358 of the Labor Code of the Russian Federation). In other words, without sufficient reasons to believe that the declarant is violating customs legislation, controllers do not have the right to immediately apply strict forms of control to him that require a long time.
Table 2. Forms of customs control
|
form of control |
Article |
Description |
|
|
Checking documents and information |
Verification of documents and information submitted during customs clearance of goods and vehicles. The authenticity of documents is checked, their correctness |
||
|
Oral survey |
Questions that are asked to persons transporting goods during customs clearance of goods (for example, about the presence or absence of goods prohibited for transportation across the border, about the currency being transported). Explanations are not provided in writing |
||
|
Getting clarification |
Collection of information about circumstances relevant for customs control. Persons related to the movement of goods across the border and who have the necessary data are interviewed. Inspectors address not only declarants, but also other persons |
||
|
Customs surveillance |
Public, targeted, systematic or one-time, possibly with the use of technical means, observation |
||
|
Inspection of goods |
Luggage individuals, vehicles, cargo containers, customs seals, stamps and other means of identifying goods. The inspection is not related to the opening of the vehicle or its cargo spaces and violation of the packaging of goods |
||
|
Inspection of goods |
Inspection of goods and vehicles associated with the removal of seals, seals and other means of identifying goods, opening the packaging of goods or the cargo space of a vehicle or containers, |
||
|
Personal inspection |
Personal inspection of an individual (including inspection of clothing and body) if there is reason to believe that this person hides on his person and does not voluntarily give out goods, |
||
|
Checking labeling and availability on goods |
Checking the presence on goods or their packaging of special brands, identification marks or other means of identifying goods used to confirm the legality of their import into Russia |
||
|
Inspection of premises |
Inspection of premises and territories to confirm the presence of goods and vehicles under |
||
|
Customs |
Verification of the fact of release of goods, as well as the accuracy of the information specified in the customs declaration and other documents submitted during customs clearance, |
Let's look at some principles to keep in mind.
If an oral survey does not require written documentation, then explanations (Article 369 of the Labor Code of the Russian Federation) must be drawn up in writing on a form approved by Order of the State Customs Committee of Russia dated November 24, 2003 N 1323.
In the customs control zone, inspection of goods and vehicles (Article 371 of the Labor Code of the Russian Federation) can be carried out in the absence of declarants and their representatives. An exception is when these persons express a desire to be present during the customs inspection. An inspection report is drawn up only if the identified information may be needed by inspectors in the future or at the request of the owner of the goods (his representative). The form of the act was approved by Order of the State Customs Committee of Russia dated October 20, 2003 N 1166 (hereinafter referred to as Order N 1166). The document provides a unified form for front side act. Reverse side depends on the object of inspection (goods, bus, car, motorcycle, etc.). But the document is always printed on one sheet on both sides. The second copy of the act is handed over to the declarant of goods and vehicles or his representative.
Customs inspection is always carried out in the presence of the declarant or his representatives (Article 372 of the Labor Code of the Russian Federation). True, if the declarant or his representative does not appear within 15 days from the date of arrival in the customs territory of the Russian Federation, the inspection is carried out without them. In addition, inspectors have the right to conduct an inspection in the absence of the declarant, firstly, in the case of sending goods internationally postal items, secondly, when, in violation of the regime providing for export, goods are left in the customs territory. And thirdly, if there is a threat to state security, public order, human life and health, environment, preservation of cultural values. In any case, when the declarant is not present, the search is carried out in the presence of witnesses. The results of the inspection are documented in the same act as the inspection (Order No. 1166).
Inspection of premises and territories is carried out on the basis of instructions from the head of the customs department. The form of the form was approved by Order of the State Customs Committee of Russia dated September 16, 2003 N 1023 (hereinafter referred to as Order N 1023).
The order, as well as the controller’s official identification, must be presented to the participant in foreign economic activity before the start of the inspection. Note: The list of positions and persons who have access to the premises and territory for inspection was approved by Order of the State Customs Committee of Russia dated January 19, 2004 N 48. If a participant in foreign economic activity begins to interfere, inspectors have the right to enter premises with the suppression of resistance and open locked premises in the presence of 2 witnesses. Inspectors are required to report such cases to the prosecutor within 24 hours. The inspection cannot last more than 1 day. Based on its results, an act is drawn up in 2 copies in the form approved by Order N 1023. Please note: when conducting an inspection of premises and territories for the purposes of customs control (Article 375 of the Labor Code of the Russian Federation), inspection of residential premises is not allowed.
Customs audit
The procedure for conducting audits (Article 376 of the Labor Code of the Russian Federation) was approved by Order of the State Customs Committee of Russia dated June 11, 2004 N 663. Unlike control, during customs clearance of goods, audits are carried out on the basis of a decision of the head of customs (his deputy), sometimes by order of a superior manager departments. A copy of the decision before the start of the inspection must be handed over to the foreign trade participant. General and special forms of control are possible.
The general audit cannot last more than 3 days. They are carried out upon receipt of information from tax, law enforcement and other regulatory agencies about the unreliability of information in customs documents. In addition, customs officers develop their own inspection plan and can be sent for audit by senior management.
A special audit involves a detailed study of goods and documentation. Declarants will be interested if the results of a general audit or other forms of control (Table 2) indicate the unreliability of the information declared during customs clearance, or the use of goods in violation of established standards. Accordingly, inspectors need to check this data. Visit to entrepreneurs engaged in wholesale or retail trade imported goods, is not excluded when information is discovered that valuables were imported in violation of the requirements and conditions of customs legislation. And, as a result, the procedure for paying duties and taxes is violated.
By agreement with the person being inspected, the audit is carried out at the place of activity of the declarant or the location of the inspection. The inspection period is no more than 2 months from the date of the decision to conduct it. If necessary, this period is extended by 1 month. The total period does not include the time between the delivery of the request for the production of documents and the merchant’s fulfillment of this request. But inspection of premises and goods, inspection, and inventory are allowed to be carried out regardless of the passage of time.
During a general audit, customs officers have the right to gain access to the merchant’s information bases and request documents and information related to the subject of control.
When conducting a special audit, inspectors have much more powers. They have the right to freely demand information (including banking information), including in the form of electronic documents, regarding transactions with imported goods (industrial, commercial, other), conduct an inspection of premises and examination of goods, inventory, as well as confiscate goods or seize them.
Goods are seized, firstly, if they do not have special marks, identification marks or other product designations, or if these marks (signs) are counterfeit.
Secondly, if the merchant does not have documents or they do not contain information about the release of goods for circulation (the information is unreliable).
And thirdly, when it is discovered that conditionally released goods are used in violation of the terms of their full or partial exemption from customs duties and taxes.
Inspectors may leave the seized goods in the custody of the merchant or transfer them to another person. The place of their storage is declared a customs control zone; accordingly, the movement of valuables can only be carried out with the consent and under the supervision of inspectors. The head of the customs department who appointed the audit has the right to allow the use of seized valuables, but their waste or alienation is not allowed. If goods are prohibited for import or circulation or arrest does not guarantee their safety, the valuables are confiscated and placed in a temporary storage warehouse or other customs control zone.
The return of goods and the removal of arrest are carried out no later than the day the special audit ends, with the exception of cases when the valuables are needed as material evidence or at the expense of them the debt on payment of customs duties can be repaid. Temporary storage is carried out at the expense of the merchant, but if the inspection does not reveal any violations, the costs are charged to the budget.
The results of the audit (in general and special forms) are documented in an act in the form established by Order N 1023. A repeated audit (general or special) for one businessman in relation to the same goods is not allowed.
Responsibility for violations
The main measures for violations identified as a result of customs inspections are provided today by the Code of Administrative Offenses. Table 3 lists the main measures affecting entrepreneurs.
Table 3. Sanctions for violations discovered during customs inspections
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Violation |
Article |
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|
Illegal movement |
a fine in the amount of 1/2 to 3 times the value of goods with possible |
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|
Failure to declare in the prescribed form (oral, written, electronic) goods subject to declaration |
clause 1 |
a fine in the amount of 1/2 to 2 times the value of goods with possible |
|
|
Statement of false information about goods when they are |
clause 2 |
fine of 1/2 |
|
|
Violation of zone mode |
warning; |
||
|
Performance |
fine from 100 to 300 thousand rubles. With |
||
|
Destruction, damage, |
fine from 5 to 20 thousand rubles. |
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|
Failure to submit |
warning; |
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|
Violation of payment deadlines |
fine from 50 to 300 thousand rubles. |
The list given in the table is far from complete, however, from what is contained in the table, it is clear that in addition to considerable monetary fines, in many cases, confiscation of property, and therefore losses, is also possible.
In addition, for gross violations of customs rules, an entrepreneur may be brought to criminal liability. For example, according to Art. 188 “Smuggling” or under Art. 194 “Evasion of customs duties levied on an organization or individual” of the Criminal Code, fines for which exceed 100 thousand rubles. It should also not be forgotten that Art. 349 of the Customs Code provides for penalties for non-payment (late payment) of customs duties.
Customs control is a set of measures carried out by customs authorities in order to ensure compliance with the customs legislation of the Russian Federation (according to subparagraph 19 of paragraph 1 of Article 11 of the Labor Code of the Russian Federation). The totality of measures carried out by customs authorities refers to the forms, methods and means of customs control. Forms of customs control are separate types of verification activities (checking documents, customs inspections of goods and vehicles, customs observations and other forms). Methods of customs control are customs measures applied by customs authorities for the most effective implementation of the chosen form(s) of customs control. Methods for carrying out customs control include, for example, identification of goods and vehicles, appointment of an examination, involvement of a specialist, seizure of customs goods or seizure of goods, creation of customs control zones.
The following should be considered as means of customs control:
- technical means of customs control;
- sea (river) and aircraft of customs authorities;
- information resources of customs authorities;
- search dogs.
Customs control can be carried out exclusively by customs authorities in accordance with the Customs Code of the Russian Federation. If customs authorities conduct an inspection of customs goods, the import of which into the Russian Federation, in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, prohibitions and customs restrictions are established, the enforcement of which is also within the competence of other state bodies, the customs authorities ensure the coordination of such actions and their simultaneous implementation. Samples and specimens for customs goods under customs control are taken by employees of other government bodies with the written permission of the customs authority. Customs officials have the right to be present when samples of goods are taken by employees of other government bodies. Customs authorities must be informed of the results of the examination of samples and samples of goods taken by other government authorities.
The final decision on the release of goods is made by the customs authority based on the results of customs control. At the same time, an integral part of customs control is the verification of documents and information, including permits, issued by other government bodies (sanitary-quarantine, quarantine-phytosanitary, veterinary control bodies), based on the results of control actions. In relation to vehicles used to transport customs goods under customs control, the independent powers of customs authorities are limited to the territories of customs control zones. In other places, vehicles are stopped by internal affairs bodies authorized in the field of security traffic, in their interaction with customs authorities (clause 1 of Article 410 of the Labor Code of the Russian Federation).
Customs control of goods and vehicles is not limited to inspection (forms of control). Customs control is also the status of goods (vehicles). For example, in accordance with paragraph 2 of paragraph 1 of Art. 360 of the Labor Code of the Russian Federation, the use and disposal of customs goods and vehicles under customs control are permitted in the manner and under the conditions determined by the Labor Code of the Russian Federation. When imported into the customs territory of the Russian Federation, customs goods and vehicles are considered to be under customs control from the moment of crossing the customs border until the moment (paragraph 1 of paragraph 1 of Article 360 of the Labor Code of the Russian Federation):
- release for free circulation;
- destruction;
- conversion to federal property (for example, as a result of confiscation, refusal in favor of the state);
- sales as unclaimed (for example, in cases of exceeding the storage period in a temporary storage warehouse or in a customs warehouse);
- sales as illegally imported into the customs territory of the Russian Federation (in the event that persons who purchased goods illegally imported into the customs territory of the Russian Federation refuse to pay customs duties and perform customs operations);
- actual export from the customs territory of the Russian Federation (for example, as prohibited for import into the Russian Federation or exported in accordance with the customs regime of re-export);
Russian customs goods (vehicles) are considered to be under customs control when exported from the customs territory of the Russian Federation from the moment of acceptance of the customs declaration, or the commission of actions directly aimed at exporting goods from the customs territory of the Russian Federation, and until crossing the customs border (actual export outside the customs territory territory of the Russian Federation). In addition, in accordance with paragraph 1 of Art. 391 of the Labor Code of the Russian Federation when customs authorities detect goods illegally transported across customs borders, which entails non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, from persons who purchased customs goods at customs territory of the Russian Federation in connection with the implementation entrepreneurial activity, such customs goods are subject to arrest or these customs goods are subject to seizure and placement in temporary storage. The specified customs goods for customs purposes are considered as being under customs control. Important Feature customs control is that its implementation is allowed even after the release of goods for free circulation. In accordance with paragraph 2 of Art. 361 of the Labor Code of the Russian Federation, verification of the accuracy of information after the release of goods and (or) vehicles can be carried out by customs authorities within one year from the date the goods lose their status under customs control. At the same time, customs authorities have the right to apply such a form of customs control as, for example, customs audits.
In addition, customs authorities have the right to carry out customs control during the circulation of goods imported into the customs territory of the Russian Federation by checking information confirming the release of such goods, as well as by checking the presence of markings or other identification marks on the goods used to confirm the legality of import of goods to the customs territory of the Russian Federation. The possibility of carrying out these checks is no longer limited by any deadlines. In this case, customs authorities implement such forms of customs control as special customs audits, checking the labeling of goods with special marks, the presence of identification marks on them, inspection of premises and territories. Carrying out customs control may be accompanied by a temporary restriction of ownership rights to goods in the form of their arrest or seizure. The Labor Code of the Russian Federation allows the customs authorities to apply these measures both after the loss of the status of goods under customs control (released for free circulation), and in all other cases when: - customs goods are discovered imported into the Russian Federation in violation of customs rules (without having them special stamps, identification marks, without paying customs duties, taxes or without observing the prohibitions and restrictions provided for by the legislation of the Russian Federation on state regulation of foreign trade activities); - the absence of information about the release of goods or the unreliability of such information in commercial documents is discovered, as well as the absence of commercial documents in which such customs information should be indicated; - facts of use and (or) disposal of conditionally released goods are discovered for purposes other than those in connection with which full or partial exemption from import customs duties and taxes was granted.
Customs control is a set of procedures designed to comply with the provisions of Russian customs legislation. Customs inspection is carried out in specially designated areas. the main objective What is being pursued here is preventing unauthorized entry into the country of prohibited goods and hazardous materials.
To do this, a random check of goods crossing the border is carried out, during which technical means of varying degrees of complexity can be used. Customs officers apply the form of inspection that, from their point of view, the best way meets the given situation and allows you to detect possible violations of the rules for transporting goods.
Customs zones are typically located in areas where foreign cargo and individuals first enter the Russian land. These are transition points on land borders and seaports. In addition, inspection zones may be located in the interior of the country - at international airports receiving passengers and cargo from abroad.
All actions of customs officers to prevent the illegal entry of various goods into the country are regulated by the provisions of the relevant legislation. In accordance with this code, employees do not require any additional permissions - warrants, admissions, mandates, etc. - to perform their official duties. Inspections are carried out on the basis of the provisions of current legislative and regulatory acts.
The following methods are used for this:
- Oral survey.
- Observation, including with the help of special equipment.
- Checking the conformity of the labeling of goods transported across the border.
- Checking the accompanying documentation for the goods.
An oral survey aims to preliminary clarify the features and nuances documentation exported or imported goods. Employees collect all the necessary information about the nature of the imported cargo and other circumstances that are essential for the procedure customs clearance goods transported across the border. All explanations received are recorded.
Inspection of vehicles and the cargo they carry, as well as personal luggage of individuals, can be superficial or detailed. In the latter case, the procedure involves unpacking sealed and sealed cargo, opening containers and vans. At the same time, the presence of identification marks or other signs on the goods confirming the legal origin of the cargo is checked before it enters Russia.
Customs officers have the right to independently choose inspection methods. If they suspect that a person crossing the border is carrying illegal cargo, they can use all the technical means at their disposal to establish the truth. In addition to inspecting imported or exported cargo, employees are allowed to carry out private inspections of persons crossing the border.
The goals and objectives of these procedures are to detect and prevent objects that pose a danger to the life and health of people, as well as the economy of the state, from crossing the border.
These include, for example:
- Explosives.
- Firearms and bladed weapons.
- Narcotics and other potent drugs.
- Antiques and art objects of cultural or historical value.
- Precious items, stones and metals.
- Cash cash over the established limit.
- Other unregistered items and goods collectively referred to as contraband.
All actions of customs officers are prescribed by the provisions of Russian customs legislation and are mandatory for effective compliance with official duties.
Their responsibilities include the following:
- Carrying out customs control procedures in full compliance with the provisions of regulatory legal acts and using all necessary techniques and technical means.
- Collection of duties required by law for goods crossing the border and taxes from their owners.
- Suppression of attempts to violate the law in the form of illegal transportation of goods.
- Maintaining strict reporting regarding cargo crossing the border.
- Explaining to citizens their rights and obligations, as well as providing them with other information regarding the specifics of passing customs control.
To minimize the financial costs of paying taxes and fees, many businessmen use the services of offshore companies during foreign trade transactions. In this case, customs officers are required to carefully check all accompanying documentation for the goods in order to identify possible violations. Within the Customs Union, employees Russian customs carry out their part of control over the common trade and economic space. Their main goal in this capacity is to prevent smuggling from entering the union.
To effectively and efficiently perform their duties, customs officers are vested with a number of special rights:
- The right to request from any persons crossing the border all necessary documentation. This can be either personal identification documents (passport or other identification card) or invoices for the goods being transported.
- To prevent attempted crimes within their area of responsibility, customs officers have the right to use any vehicles and technical means belonging to third parties - citizens and organizations.
- Bring violators of customs legislation to administrative penalties within their competence.
- Detain and transfer to law enforcement agencies people suspected of customs offenses - attempts to illegally export/import goods, forgery of documents, and so on.
- Seize commercial cargo and personal belongings of citizens transported across the border to prevent violations of Russian laws.
- Use the help of specialists from third-party organizations to carry out the procedure for examining the transported cargo for its cultural and historical value, and assessing its monetary value.
- Record all events occurring in the customs zone using photo and video equipment.
- Initiate litigation, prosecutorial inspections and other actions of supervisory and judicial authorities against violators of Russian customs legislation.
- Use the entire arsenal of technical means, information systems and other equipment available to them to fulfill the duties assigned to customs officers. However, there is no need to request permission to use them from superiors or the person in relation to whom they are used.
The rights and responsibilities of control parties affect not only customs officials, but also individuals or officials crossing the border. Customs officers are required to respect human rights provisions in all interactions with them. Thus, personal search of private individuals is permissible only if several circumstances coincide:
- This person is in the customs control zone.
- He is trying to travel outside the country’s borders or enter its borders.
- There are serious suspicions that he is hiding some prohibited items on his person.
Only in this case, employees have the right to decide to conduct a personal search. The inspection procedure itself is carried out as correctly as possible, in compliance with all international rights person. The inspection protocol indicates the reasons for conducting a personal search of the citizen.
In general, the procedure for customs clearance of imported cargo, as well as for crossing the border by a private person, is quite complicated. Any violation of the law may result in arrest, confiscation of cargo, or even the initiation of a criminal case. In this regard, before undergoing customs inspection, it is recommended to consult an experienced lawyer regarding all the nuances of this procedure, correct design accompanying documentation.
A professional will also help you clear commercial cargo at customs as quickly as possible and correctly declare valuable items carried in personal luggage.
Customs procedures: general provisions
