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Verification of customs, other documents and (or) information, started after the release of goods, and in other cases

  1. When checking customs, other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, started after the release of goods, or in other cases of application of this form of customs control, the customs authority has the right to request and receive documents and (or) information necessary for customs control, in accordance with Article 340 TC EAEU.
  2. The results of the inspection of customs, other documents and (or) information in the cases specified in paragraph 1 of this article shall be drawn up in accordance with the legislation of the Member States on customs regulation.
  3. Based on the results of the inspection of customs, other documents and (or) information in relation to the customs declaration, documents confirming the information declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the customs authorities, started after the release of goods, the customs authority makes decisions in accordance with this Code, and based on the results of the inspection of customs, other documents and (or) information in other cases - in accordance with the legislation of the Member States on customs regulation.