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Verification of customs, other documents and (or) information, started before the release of goods

  1. If the submission of the customs declaration was not accompanied by the submission of documents confirming the information declared in the customs declaration, the customs authority has the right to request from the declarant in respect of the verified information the documents, information about which is indicated in the customs declaration.
  2. The documents requested in accordance with paragraph 1 of this article must be submitted by the declarant no later than 4 hours before the expiration of the period specified in paragraph 3 of Article 119 TC EAEU.
  3. If the documents requested in accordance with paragraph 1 of this article are not submitted by the declarant, the customs authority refuses to release the goods in accordance with Article 125 of the Customs Code EAEU.
  4. The customs authority has the right to request commercial, accounting documents, certificate of origin and (or) other documents and (or) information, including written explanations, necessary to establish the accuracy and completeness of the verified information declared in the customs declaration, and (or) information contained in other documents, in the following cases:
    1. documents submitted when filing a customs declaration or submitted in accordance with paragraph 2 of this article do not contain the necessary information or do not properly confirm the declared information;
    2. the customs authority revealed signs of non-compliance with the provisions of the Customs Code of the EAEU and other international treaties and acts in the field of customs regulation and (or) the legislation of the Member States, including the inaccuracy of the information contained in such documents.
  5. The request for documents and (or) information from the declarant in accordance with paragraph 4 of this article must be justified and must contain a list of signs indicating that the information declared in the customs declaration and (or) information contained in other documents are duly not confirmed or may be inaccurate, the list of additionally requested documents and (or) information, as well as the deadlines for the submission of such documents and (or) information.
    The list of requested documents and (or) information is determined by an official of the customs authority on the basis of the information being verified, taking into account the terms of the transaction with goods, characteristics of the goods, their purpose, as well as other circumstances.
  6. When requesting documents and (or) information in accordance with paragraph 4 of this article in order to confirm information affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties, the customs authority informs the declarant about the possibility of making release of goods in accordance with Article 121 of the Customs Code of the EAEU. In this case, the customs authority sends to the declarant the calculation of the amount of security for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, except for cases determined in accordance with Article 121 of the EAEU Customs Code, when the provision of security for the payment of customs duties, taxes, special, anti-dumping , no countervailing duties are required.
    The form for calculating the amount of security for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the structure and format of such a calculation in the form of an electronic document and the procedure for filling them out are determined by the Commission.
  7. The documents and (or) information requested in accordance with paragraph 4 of this article or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are absent, must be submitted by the declarant:
    1. no later than 4 hours before the expiration of the period specified in paragraph 3 of Article 119 of the Customs Code of the EAEU, if the request for documents and (or) information is related to verification of the information contained in the customs declaration and documents submitted when submitting the customs declaration;
    2. no later than 2 hours before the expiration of the period specified in paragraph 3 of Article 119 of the Customs Code of the EAEU - if the request for documents and (or) information is related to verification of the information contained in the customs declaration and documents submitted in accordance with paragraph 2 of this article, and the verified information does not affect the amount of customs duties, taxes, special, anti-dumping, countervailing duties;
    3. no later than 1 business day before the expiration of the period established by the customs authority when extending the time for the release of goods in accordance with paragraphs 4-6 of Article 119 of the Customs Code of the EAEU, - if the request for documents and (or) information is related to the verification of information contained in the customs declaration and documents submitted in accordance with paragraph 2 of this article, and the information being verified affects the amount of customs duties, taxes, special, anti-dumping, countervailing duties.
  8. If the documents and (or) information requested in accordance with paragraph 4 of this article, including written explanations, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are absent, are not presented in the terms established by paragraph 7 of this article, and the condition provided for by Article 121 of the Customs Code of the EAEU is not met, the customs authority refuses to release goods in accordance with Article 125 of the Customs Code of the EAEU.
  9. The documents and (or) information requested in accordance with paragraphs 1 and 4 of this article must be submitted by the persons from whom they are requested, in one set (simultaneously) for each request.
    Along with the documents and (or) information requested by the customs authority, other documents and (or) information may be submitted by the persons from whom they are requested in order to confirm the accuracy and completeness of the information declared in the customs declaration and (or) information contained in other documents.
  10. Upon completion of the check of customs, other documents and (or) information before the release of goods in the event that documents and (or) information submitted in accordance with this article or an explanation of the reasons why such documents and (or) information cannot be submitted and ( or) are absent, or the results of customs control in other forms and (or) customs examination of goods and (or) documents carried out as part of such an audit confirm the accuracy and (or) completeness of the information being checked, the customs authority releases the goods in accordance with Article 118 TC EAEU.
  11. Upon completion of the check of customs, other documents and (or) information before the release of goods in the event that documents and (or) information submitted in accordance with this article or an explanation of the reasons why such documents and (or) information cannot be submitted and ( or) are absent, or the results of customs control in other forms and (or) customs examination of goods and (or) documents carried out as part of such an inspection do not confirm the reliability and (or) completeness of the information being checked and (or) do not eliminate the grounds for conducting an inspection customs, other documents and (or) information, the customs authority, on the basis of the information at its disposal, sends a request to change (supplement) the information declared in the customs declaration, prior to the release of goods in accordance with Article 112 of the Customs Code of the EAEU.
  12. If the verification of customs, other documents and (or) information cannot be completed within the timeframe for the release of goods established by Article 119 of the Customs Code of the EAEU, including due to the failure to submit documents and (or) information within the timeframes established by paragraph 7 of this article, the customs authority informs the declarant of the possibility to release goods in accordance with Article 121 of the Customs Code of the EAEU.
  13. When goods are released in accordance with Article 121 of the Customs Code of the EAEU, verification of customs, other documents and (or) information is completed after the release of goods in accordance with paragraphs 14-18 of this article.
  14. Documents and (or) information requested by the customs authority and not submitted within the time period specified in paragraph 7 of this article to complete the verification of customs, other documents and (or) information may be submitted by the declarant after the release of goods within a period not exceeding 60 calendar days from the date of registration of the customs declaration, except for the case provided for in paragraph 2 of Article 314 of the Customs Code of the EAEU.
    Verification of customs, other documents and (or) information is completed by the customs authority no later than 30 calendar days from the date of submission of the requested documents and (or) information, and if such documents and (or) information are not submitted within the period established by the first paragraph of this paragraph - from the date of expiration of such a period.
  15. If the documents and (or) information presented in accordance with this article or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are absent, do not eliminate the grounds for checking customs, other documents and (or) information, the customs authority, prior to the expiration of the period established by the second paragraph of clause 14 of this article, has the right to request additional documents and (or) information, including written explanations, necessary to establish the reliability and completeness of the verified information declared in the customs declaration, and (or) information contained in other documents.
    Such additional documents and (or) information, including written explanations, must be submitted no later than 10 calendar days from the date of registration by the customs authority of the request.
  16. When sending a request for the submission of additional documents and (or) information, including written explanations, the period specified in paragraph two of clause 14 of this article shall be suspended from the date of registration by the customs authority of such a request and resumed from the day the customs authority receives additional documents and ( or) information, including written explanations, and in case of failure to provide them - from the date of expiry of the term for their submission.
  17. Upon completion of the check of customs, other documents and (or) information in the event that documents and (or) information submitted in accordance with this article or an explanation of the reasons why such documents and (or) information cannot be submitted and (or) are absent , or the results of customs control in other forms and (or) customs examination of goods and (or) documents carried out as part of such an audit do not confirm compliance with the provisions of the Customs Code of the EAEU, other international treaties and acts in the field of customs regulation and the legislation of the Member States, in including the reliability and (or) completeness of the information being checked, and (or) do not eliminate the grounds for checking customs, other documents and (or) information, the customs authority, on the basis of the information at its disposal, makes a decision on amendments (additions) to the information declared in the customs declaration, in accordance with Article 112 of the Customs Code of the EAEU.
  18. Upon completion of the verification of customs, other documents and (or) information in the event that the documents and (or) information requested by the customs authority in accordance with paragraphs 4 and 15 of this article, or an explanation of the reasons why such documents and (or) information are not may be submitted and (or) absent, not submitted within the time limits established by this article, the customs authority, on the basis of the information at its disposal, makes a decision on amending (supplementing) the information declared in the customs declaration, in accordance with Article 112 of the Customs Code EAEU.
  19. Upon completion of the verification of customs, other documents and (or) information in the event that documents and (or) information submitted in accordance with this article, the results of customs control in other forms and (or) customs examination of goods and (or) documents carried out in within the framework of such an audit, confirm the accuracy and (or) completeness of the information being checked, the customs authority informs the declarant about the completion of the inspection of customs, other documents and (or) information and about the possibility of returning (offset) to ensure the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping , countervailing duties provided in accordance with paragraph 1 of Article 121 of the Customs Code of the EAEU.
  20. The return (offset) of the security for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is carried out in accordance with paragraph 7 of Article 63, Chapter 10 and Article 76 of the Customs Code of the EAEU.