Paper copies of documents confirming the information stated in the electronic declaration, as well as documents necessary for placing the declared goods under the declaredcustoms regimeon paper, may be required by the customs authority only if risks are identified according to risk profiles, in which verification of paper media is provided as a minimization measure.
When declaring goods in electronic form, the presentation of documents on paper is required only when applying the following measures to minimize risks:
By default, during customs clearance and customs control of goods declared in electronic form, verification of documents and information is carried out by customs officials using electronic images of documents obtained as a result of scanning, or electronic copies of documents in formalized form (in approved structures and formats given in the corresponding album).
If the risk profile containsMMRwith the code 101, then paper documents are presented only under the mandatory condition that the notes to this risk minimization measure indicate the need to check paper copies of documents.
If, during the electronic declaration using the KPS "EDTiTS", as part of the electronic package of the transaction data set, the declarant submits a document in a formalized form, and for the purpose of working outmeasures to minimize riskswith the code 101, a visual examination of the document itself is necessary, then an official within the framework of the interaction of information systems may request an electronic image of this document obtained as a result of scanning, which will allow for a minimization measure without switching to declaration using paper documents.