What is the maximum period for conducting an exit customs inspection. Exit customs check. Unscheduled field customs check

3) counter unscheduled field customs check.

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

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

5. An on-site customs inspection shall be appointed by the head (head) of the customs authority, determined in accordance with the legislation of the Member States on customs regulation, by the deputy head (deputy head) of the customs authority authorized by him or by persons replacing them by making a decision (issuing an order) to conduct an exit customs checks.

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

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

2) type of exit customs inspection;

3) the name of the customs body conducting the exit customs check;

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

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

6) surnames, first names, patronymics (if any) and positions of officials of the customs body conducting an on-site customs check;

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

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

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

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

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

10. A scheduled field customs inspection is carried out on the basis of plans for inspections developed by the customs authorities.

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

Scheduled on-site customs checks in relation to authorized economic operators are carried out by customs authorities no more than once every 3 years.

11. The choice of persons in respect of which a scheduled field customs check is carried out is made using information obtained from the following sources:

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

2) information resources of customs authorities;

3) results of previous customs checks;

4) banks, non-bank credit (credit and financial) organizations and organizations carrying out certain types of banking operations of the Member States;

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

6) funds mass media;

7) other sources of information.

12. Before the start of a scheduled field customs check, the customs authorities shall send to the person being checked a notice of the scheduled field customs check by registered by mail with acknowledgment of receipt or transmit such notice in another way, allowing to confirm the fact of its receipt.

13. 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 being checked at its location is not a basis for canceling the scheduled field customs check.

14. A scheduled field customs check may be started not earlier than 15 calendar days from the date of receipt of a notice of a scheduled field customs check by the person being checked or from the day a postal item arrives at the customs body with a note that the letter has not been delivered to the addressee.

15. Unscheduled field customs checks are carried out without restrictions on the frequency of such checks.

16. The grounds for appointment of unscheduled field customs checks may be:

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

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

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

4) submission by the authorized economic operator to the customs authority of information on changes in the information declared by him when included in the register of authorized economic operators about the facilities, premises (parts of premises) and (or) open areas (parts of open spaces) owned, economic management, operational management or lease sites) intended for temporary storage of goods;

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

6) an application (request) from the competent authority of a state that is not a member of the Union to conduct an audit of a person who made transactions related to the movement of goods across the customs border of the Union with a foreign person;

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

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

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

17. If it is necessary to confirm the accuracy of the information provided by the person being checked, the customs authority may conduct a counter unscheduled field customs check of persons created and (or) registered in accordance with the legislation of the Member State, the customs body of which conducts the field customs check, and associated with the person being checked. by a person in transactions (operations) with goods.

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

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

In this case, the date of commencement of the on-site customs inspection shall be the date of making an entry in the decision (instruction) on conducting an on-site customs inspection about the refusal to obtain this decision (instruction).

20. Before the beginning of the on-site customs inspection at the site of the person being inspected, officials of the customs body shall be obliged to present their service certificates to the head of the person being checked, the person replacing the head, or the representative of the person being checked.

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

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

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

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

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

The procedure for suspending an on-site customs check shall be established by the legislation of the Member States on customs regulation.

The term for suspension of an on-site customs check on the grounds established by this paragraph, as well as on the grounds established by the legislation of the Member States, shall not be included in the term of the on-site customs check.

25. The decision (instruction) to conduct an on-site customs check shall be made with appropriate entries on the extension of the term of the on-site customs check, as well as on the suspension of its conduct, of which the person being checked shall be notified.

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

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

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

If the entrepreneur had even the slightest participation in the manufacture, transportation, storage, sale of products under customs control, it may be subject to one or more audits by customs officers.

Varieties of identifying problems by specialists

Customs inspections have two forms of detecting violations.

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

Customs officers study the documents submitted by the declarant or another person of interest to customs supervision for compliance with the information with the rules established by the customs legislation of the Russian Federation or other countries participating in the Customs Union. The inspector may 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.

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

• Planned.
• Unscheduled.

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

The number of unscheduled visits is not limited, because the reasons can appear at any time. But they definitely cannot be sudden, because this violates the rights of the legal or individual. Scheduled 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 officials customs service and the person whose audit is carried out. 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 checks are a standard procedure for participants in economic activity, as is the control of tax inspectors over accounting reports and taxpayer contributions. If there are no pitfalls in the financial transaction and the declaration documents are filled out correctly, there is no reason for concern.

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

The basis for conducting an on-site customs inspection is the decision to conduct an on-site customs inspection, signed by the head of the customs body (deputy head). The form of the decision to conduct an on-site customs inspection is established by Order of the Federal Customs Service of Russia dated December 30, 2010 No. 2713 “On Approval of Forms of Documents Used in Conducting Customs Inspections” (Appendix 3). The purpose of conducting an on-site customs inspection includes the following stages:

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

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

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

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

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

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

• 1. The verified person is sent a registered postal item with a return receipt.
• 2. A scheduled on-site customs check may be started not earlier than 15 calendar days from the date of receipt of the notification by the person being checked or from the day of receipt by the customs authority of the postal item with a mark of non-delivery of the letter to the addressee.
• 3. A copy of the decision shall be handed over to the verified person within three working days from the date of signing the decision.
• 4. The date of commencement of the on-site customs inspection shall be the date of delivery of a copy of the decision to the person being inspected (or the date of receipt by the customs body of a postal notification with a note that the letter has been delivered to the addressee).
• 5. If the person being inspected refuses to receive a copy of the decision or if the postal item is returned to the customs authority with a note that the letter was not delivered to the addressee, the date of the beginning of the check is the date of entry in the decision to refuse to receive a copy of the decision.
• 6. In order to gain access to the facility of the person being inspected, customs officials must present a decision to conduct an inspection (an act on the appointment of an inspection) and service certificates. In accordance with the customs legislation of the EAEU, the person being inspected has the right to refuse access to the facility to officials of the customs authority if the act on the appointment of the inspection and (or) service certificates are not presented, as well as in cases where the officials are not indicated in the act on the appointment of the inspection. In addition, to access separate objects Customs officials need a special permit.
• 7. In the event of an unjustified refusal of the inspected person to provide access to the chairman of the commission and members of the commission to the object of the inspected person, they have the right to enter this object with the suppression of resistance and with the opening of the locked premises in the presence of two witnesses. In all such cases, the head of the customs authority in writing by fax with subsequent resending notifies the prosecutor within 24 hours.
• 8. When conducting an on-site customs inspection, the chairman and members of the commission enjoy the rights provided for in paragraphs 2-4 of Art. 98 of the Labor Code of the Customs Union, paragraph 1 of Art. 134 of the Labor Code of the Customs Union, part 2 of Art. 166 and Art. 184 of the Law on Customs Regulation. The verified person enjoys the rights established by paragraph 1 of Art. 135 TC TS. The obligations of the persons being checked are enshrined in paragraph 2 of Art. 135 of the Labor Code of the Customs Union and art. 185 of the Law on Customs Regulation.
• 9. The term for conducting an on-site customs check should not exceed two months. The term may be extended for another month by decision of the head (deputy head) of the customs authority that ordered the inspection.

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

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

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

• - primary documents, accounting registers of the audited person and persons associated with the audited person in transactions with goods (according to the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" each fact of economic life is subject to registration by the primary accounting document, must be drawn up at the time of the commission of the fact of economic life, and if this is not possible, immediately after its completion);
• - the results of the customs control carried out in relation to the person being checked;
• - financial statements;
• - the results of comparing various documents of the person being checked, as well as comparing his documents with documents of third parties;
• - the results of the inventory of the person's property.

In addition, paragraph 11 of Art. 132 of the Customs Code of the Customs Union establishes a prohibition for the person being checked to make changes and additions to the checked documents related to his activities during the period of the on-site customs check.

If any inconsistencies are found in accounting documents officials analyze them and determine the consequences of the use of such documents by the organization in terms of the existence of a violation of the legislation of the Russian Federation, take measures to fix the traces of violations and their legal qualification in accordance with the legislation of the Russian Federation.

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

• 1) on documentary study of financial, accounting, reporting and other documents of the object of control, including by analyzing and evaluating the information received from them;
• 2) the actual study of the issues of the verification program for the person being checked by inspection, observation, recalculation, examination, control measurements, inventory, etc.

When conducting a customs check, it is necessary to establish the completeness and timeliness of recording operations for the import/export of goods carried out as part of a foreign trade transaction on the relevant accounts of the organization's accounting records. In the process of a control measure, compliance with the rules for compiling documents, as well as compliance with the rules for accounting for individual business transactions, i.e. compliance of the operations reflected in the documents with the established rules. If there are doubts about the reliability of the reflection of business transactions, the inspectors can interview the persons involved in the preparation of the document, check its reliability, and, if necessary, request explanations from these persons in accordance with established by law in order.

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

An unscheduled field customs check is a control measure carried out by the customs authorities at the location of the person being checked without restrictions on the frequency of the conduct. The grounds for the appointment of unscheduled field customs inspections were considered in Ch. 2. Recall that the reason for such inspections is the receipt of information indicating a possible violation of the requirements of the customs legislation of the EAEU and the legislation of the Russian Federation on customs affairs.

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

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

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

To appoint a counter audit, the chairman of the commission submits a memorandum endorsed by the head of the authorized subdivision to the head (deputy head) of the customs authority, containing the justification for the need to conduct a counter audit and a list of issues requiring verification during its conduct.

The head (deputy head) of the customs authority decides whether to send an order to conduct a cross check or whether it is inappropriate to send an order to conduct a cross check, about which he imposes an appropriate resolution on the memorandum of the chairman of the commission.

The order to conduct a cross check shall be sent by the customs body conducting the on-site customs check to the customs body in the region of activity of which the person or executive agency of the person being checked, the customs authority in the region of activity of which the goods were released, or in the region of activity of which the goods are located (Fig. 2). The counter check is carried out in accordance with the procedure established for the on-site customs check.

A copy of the decision to conduct a cross check and an act based on its results is sent to the customs authority, but on whose initiative the cross check was appointed, within five working days after the preparation of each document.

In the process of a cross-site customs inspection, customs officials check documents different in name and nature, which reflect different aspects of the same or several related operations, inspectors can compare, for example, the following:

Rice. 2.

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

When using the methods of documentary control, the officials of the TKPVT subdivisions of the customs authorities work with primary documents, accounting registers, accounting forms of both the audited organization and documents of other persons obtained as a result of cross-checks.

A customs check is the main form of customs control carried out by the customs authorities in order to certify that persons comply with the customs legislation.
In accordance with Art. 331 of the Customs Code of the EAEU, a customs check is a complex process and consists in comparing the information declared in the customs declaration and documents submitted to the customs authority, and (or) other information, with documents and (or) accounting and reporting data, with invoices and other information received by the customs authorities in order to control the activities of a legal entity.

Participants in foreign economic activity quite often face control, operational-search activities, as well as investigative actions. In spite of general orientation in the Customs Code of the EAEU for the simplification and acceleration of customs procedures, as well as customs control measures, the trend of additional charges in the framework of inspections carried out by customs authorities is growing every year.

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

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

Why can a customs check be assigned to a company?

Given the economic significance of the audit results, it can be argued that the quality of the selection ultimately determines the completeness of the collection of customs duties, taxes, excises and penalties, as well as fines.
The procedure for selecting a person for a customs check is based on a subject-oriented approach, formed by the risk management system of the Federal Customs Service of Russia. The Federal Customs Service evaluates the likelihood of customs violations and subsequently applies customs control measures appropriate to the company's risk level.

The main reasons for choosing a person for verification:

• The presence of debts to the customs authorities, unpaid administrative fines;
• Failure to submit documents;
• Reorganization or liquidation of a company;
• A small amount of the authorized capital of a foreign economic activity participant;
• Significant deviations of the main indicators of customs declaration (weight, cost) down from the average values ​​for similar goods;
• A significant share of trade turnover with offshore zones;
• Delivery of goods from a country other than the country of origin;
• Bringing to administrative responsibility, as well as initiation of criminal cases.

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

Desk customs check

A desk customs inspection is carried out at the location of the customs authority by studying and analyzing the information contained in customs declarations and (or) commercial, transport (shipping) and other documents submitted by the person being inspected when performing customs operations and (or) at the request of customs authorities.
Customs authorities are obliged to notify the person about the beginning of the check. Inspections are carried out without restrictions on the frequency of their conduct. The verification period is 90 calendar days from the date of notification, in some cases it can be extended by 120 calendar days.
Stages of implementation:
Preparatory- information and data are collected, a decision is made on the need for an audit;
Basic- There is a direct check of available documents. During a desk customs inspection, the customs authorities check the following information:

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

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

Exit customs check

An on-site customs check is carried out by the customs authority with a visit to the place (s) of location of the legal entity, the place (s) of the activity of an individual entrepreneur and (or) the place (s) of the actual implementation of activities by the persons being inspected.

Field customs checks are divided into the following types:

Scheduled field customs check

Carried out on the basis of inspection plans developed by the customs authorities
Scheduled field customs checks in respect of the same person being checked are carried out by the customs authorities no more than once a year. Scheduled on-site customs checks in relation to authorized economic operators are carried out by customs authorities no more than once every 3 years.
The choice of persons in respect of whom a scheduled field customs check is carried out is made using information obtained from the following sources:

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

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

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

Resolution of the Arbitration Court of the Volga-Vyatka District dated November 19, 2014 in case No. A43-3032/2014.
Requirements: ISTCON U LLC applied to the Arbitration Court Nizhny Novgorod region with a statement on recognizing as illegal the actions of the Nizhny Novgorod customs expressed in the reclamation of documents and information from the Company after the expiration of the scheduled customs inspection.
Decision: the Company's claims were satisfied by the court of first instance, the decision was upheld by the courts of appeal and cassation.
Court's findings: the customs authority violated the deadline for the inspection and there were no legal grounds for extending the suspension of the inspection, in connection with which the actions of the customs authority to demand documents and information from the applicant after the expiration of the scheduled customs inspection according to the requirements are illegal. The actions of the Nizhny Novgorod customs to demand documents and information from the applicant after the expiration of the scheduled customs inspection on the requirements were committed by the defendant in violation of the requirements of part 12 of article 132 of the Customs Code of the Customs Union.

Unscheduled field customs check

It is carried out on the basis of data indicating a possible violation by a person of customs legislation, or other circumstances with which the law associates the conduct of this type of verification.
Unscheduled field customs checks are carried out without restrictions on the frequency of such checks.
The grounds for appointment of unscheduled field customs inspections may be:

1. data obtained as a result of the analysis of information contained in the information resources of the customs authorities and other state authorities of the Member States, and indicating a possible violation of international treaties and acts in the field of customs regulation and (or) the legislation of the Member States;
2. information indicating a possible violation of international treaties and acts in the field of customs regulation and (or) the legislation of the Member States;
3. application of a person for inclusion in the register of authorized economic operators;
4. an appeal (request) from the competent authority of a state that is not a member of the Union to conduct an audit of a person who made transactions related to the movement of goods across the customs border of the Union with a foreign person;
5. assignment (request) of the preliminary investigation bodies (criminal prosecution bodies) of the Member States based on the materials of the verification of a report on a crime or on an initiated criminal case;
6. an instruction from the customs authority of one Member State given to the customs authority of another Member State to conduct an on-site customs inspection, etc.
   (the full list of grounds is specified in Article 333 of the Customs Code of the EAEU, Article 229 of the Federal Law No. 289)

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

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

Resolution of the Arbitration Court of the Moscow District dated August 22, 2017 in case No. А40-161221/16
Requirements: Techno Parts LLC (hereinafter referred to as the company) applied to the Moscow Arbitration Court with an application to the Moscow Customs to recognize as illegal the inaction, expressed in violation of the established deadlines for the on-site customs inspection; on invalidating the decision to suspend the exit customs inspection.
Decision: the requirements of the Company were satisfied by the court of first instance, the decision was upheld by the courts of appeal and cassation.
court conclusion: in the notification received by the applicant on the suspension of the on-site customs inspection, the presence of any of the circumstances listed in paragraph 3 of clause 12 of Article 132 of the Customs Code of the Customs Union is not indicated, and therefore, the courts came to a reasonable conclusion that the decision to suspend the on-site customs inspection issued in the absence of legal grounds, since the customs authority violated the deadline for the inspection and there were no legal grounds for extending the period for suspension of the inspection.
The customs authority violated the deadline for providing the information requested from the foreign customs authority.
In addition, in the period from 01/29/2016 to 04/26/2016, the Moscow Customs actually did not conduct an inspection, waiting for the following documents from the applicant: a lease agreement for premises, certificates of the accounting policy of Techno Parts LLC on taxation, certificates of all settlement accounts of Techno Parts LLC Parts. The courts reasonably considered that the relevance of these requirements to the subject of verification of the fact of placing goods of foreign production under the customs procedure was not proven by the customs authority.

Counter unscheduled field customs check

Carried out in relation to persons created and (or) registered in accordance with the legislation of a member state of the EAEU and related to transactions (operations) with goods with the entity in respect of which the field customs check is carried out.
As a rule, the specified check is carried out either by the customs body that directly conducts an on-site check, or in pursuance of the instructions of another customs body that checks persons in another subject.
As part of these inspections, the customs authorities check the supply chains of goods, obtain information about the suppliers of goods, the facts of payment for goods, examine invoices, interview managers and accountants of the company.
We remind you that persons are required to keep documents on customs operations for 5 years, regardless of whether they were presented when submitting a customs declaration or not!

Post-release verification

Customs control after the release of goods - a set of measures carried out by the customs authorities after the release of goods, as well as in the circulation of goods imported into the customs territory of the Eurasian Union, through customs checks and other forms of customs control established by Chapter 45 of the Customs Code of the EAEU.
Verification after the release of goods - primarily documentary control of the accuracy of the information declared by the declarant, allowing the customs authorities to:

• compare the information provided with the information received in the course of customs control from banks, credit institutions, tax, law enforcement and other state bodies;
• establish the fact of legality/illegality of import of goods into the customs territory of the Eurasian Economic Union;
• establish the circle of persons directly or indirectly involved in transactions with goods, both before crossing the customs border, and on the domestic market of the Russian Federation.

Post-release verification is carried out within 3 years after the release of goods for free circulation.

• Check the service certificates of customs officers, documents on the inspection;
• Demand that you be informed of the grounds and reason for conducting an audit in relation to your company;
• Provide documents to the customs authority when conducting inspections and sending requests for the submission of documents;
• In case of identification of goods, taking samples and samples, inspection of premises, arrest of goods - do not interfere with the legal actions of the customs authorities, but seek qualified legal assistance;
• Be present during all customs control activities;
• Sign documents only after carefully studying them;
• Require inspectors to provide copies of documents (inspection certificates, seizure protocol);
• If necessary, take photos and videos;

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

Article 132. Exit customs check

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 field 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 state control (supervision) bodies of the Member States of the Customs Union, indicating a possible violation of the customs legislation of the Customs Union and other legislation of the Member States of the Customs Union;

2) data indicating a possible violation of the requirements of the customs legislation of the customs union and the legislation of the Member States of the customs union;

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

4) 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 authenticity 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 is carried out using the information received:

1) from the information resources of the customs authorities;

2) based on the results of previous inspections, including cameral inspections;

3) from state bodies;

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

5) from customs 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 inspection, the customs authorities shall send to the inspected person a notice of the scheduled on-site customs inspection by registered mail with a return receipt, or send such a notice in another way to confirm the fact of its receipt.

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 inspected person at his location is not a basis for canceling the scheduled field customs inspection.

A scheduled on-site customs check may be started not earlier than 15 (fifteen) calendar days from the date of receipt of the notification by the person being checked or from the day of receipt by the customs authority of the postal item with a mark of non-delivery of the letter 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 audit), the head of the person being checked or his representative on the original decision (instruction, act on the appointment of an audit) 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 audit). ).

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 inspection at the site of the person being inspected, officials of the customs authority are required to present official certificates to the head of the person being inspected or his representative.

11. During the period of the on-site customs inspection, the person being checked shall not be entitled to make changes and additions to the documents being checked 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 inspected person 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 inspection, provide additional documents related to the period under inspection that affect the conclusions based on the results of an on-site customs inspection , conducting an on-site customs inspection may be suspended by decision of the head (chief) of the customs authority or a person authorized by him in accordance with the legislation of the Member States of the customs union. The term and procedure for such suspension are established by the legislation of the member states of the customs union.

Appropriate entries shall be made in the decision (instruction) to conduct an on-site customs inspection (an act on appointment of an inspection) on the extension of the term of an on-site customs inspection, as well as on 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 document shall be attached to the materials of the on-site customs inspection, the second copy shall be handed over to the person being inspected or sent by registered mail with acknowledgment of receipt no later than 5 (five) days from the date of completion of the on-site customs inspection.