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Actions of officials of customs authorities during additional inspection

  1. When the customs authority makes a decision to conduct an additional inspection, control of the customs value of goods is considered incomplete on the basis of paragraph 12 of the Procedure for control of the customs value of goods. Further actions are carried out by authorized officials of customs authorities in the manner, terms and form in accordance with the Decision of the Commission of the Customs Union of 20.09. 2010 № 376 "On the procedures for declaring, controlling and adjusting the customs value of goods." In accordance with paragraph 2 of Article 69 of the Code, if the additional inspection cannot be completed within the time limits established by Article 196 of the Code, the release of the goods is carried out subject to the declarant providing security for the payment of customs duties and taxes calculated by the customs authority in accordance with paragraph 2 of Article 88 of the Code.
  2. An additional check consists in clarifying the additional circumstances of the transaction in question and the conditions for the sale of goods that cause a discrepancy between the value of the customs value of the goods and the price information available in the customs authority, as well as obtaining clarifications regarding the revealed signs of inaccuracy of the declared information about the customs value of goods.
    When considering the additional circumstances of the transaction and the conditions for the sale of goods, the authorized officials find out the following:
    • the status and relationships of counterparties in a foreign trade transaction: participation of an intermediary in the implementation of a foreign trade transaction, the organizational and legal form of the buyer, is one of the counterparties the only agent, the only distributor of another counterparty or the only user under a commercial concession agreement;
    • conditions for organizing a specific foreign trade transaction: a method of selecting and ordering goods;
    • the commercial terms of the foreign trade transaction: the mechanism for forming the price of goods, the commercial level of the sale of goods, the forms of payment and the method of payment for the goods, the types of discounts stipulated by the contract and the conditions for their provision;
    • conditions for organizing the transportation (transportation) of goods: terms of delivery of goods, presence of a freight forwarder, route of goods and mode of transport, storage of goods in the country of transit, performance of work on loading, unloading or reloading goods, presence or absence of insurance;
    • description and characteristics of goods: technical, functional and quality characteristics of goods, methods of their manufacture and packaging, market conditions for trade in these types of goods;
    • conditions for the sale of goods on the territory of the countries - members of the Eurasian Economic Union: goods are used for their own production and (or) consumption or for sale, the amount of the premium to the price.

In accordance with paragraph 3 of Article 69 of the Code, for additional verification of the declared information on the customs value of goods, the authorized person has the right to request additional documents and information from the declarant (customs representative), in accordance with Appendix No. 3 to the Procedure for controlling the customs value of goods, approved by the Decision of the Customs Union Commission from 20.09. 2010 No. 376 "On the procedures for declaring, controlling and adjusting the customs value of goods" (hereinafter - the Procedure for controlling the customs value of goods), and explanations, the list of which is indicated in the decision to conduct an additional inspection, the form of which is regulated by Appendix No. 2 to the Procedure for controlling the customs the cost of goods.

Authorized officials analyze additional documents and information received from the declarant (customs representative).

In accordance with clause 18 of the Procedure for controlling the customs value of goods, as part of an additional inspection of the declared customs value of goods, an authorized official has the right to collect and analysis additional information on the cost of goods that are identical or similar to the goods being evaluated, including sending inquiries to government bodies and other organizations.

  1. In accordance with clause 14 of the Procedure for controlling the customs value of goods, a specific list of additionally requested documents, information and explanations is determined by an official, taking into account the revealed signs of unreliability of the declared information about the customs value of the goods being valued, as well as taking into account the conditions and circumstances of the transaction in question, physical characteristics, quality and reputation in the imported goods market.
  2. When conducting an additional check of the customs value of goods declared by the declarant (customs representative), the authorized officials of the customs authority, depending on the specific conditions of the transaction, carry out some of the following activities (clause 18 of the Procedure for controlling the customs value of goods):
    1. analysis of price information about the product in order to establish the actual price of the product on the world market;
    2. identification of the main pricing factors inherent in trade in goods, including with the help of the information and telecommunications network "Internet";
    3. request for price information from official representations and dealers;
    4. a request from a trade mission and / or consulate of a foreign state (the resident of which is the foreign counterparty to the transaction) located in the territory of the Eurasian Economic Union (through the Customs Cooperation Department of the Federal Customs Service of Russia):
      • on confirmation of the production of imported goods by the company - counterparty / sender / manufacturer;
      • price information (price lists);
      • information on the name of the Russian organization, under contracts with which goods are imported into the Russian Federation;
      • information about the founders of the foreign counterparty;
    5. a request from the customs service of a foreign state (through the Customs Cooperation Department of the Federal Customs Service of Russia) for the provision of copies of export customs declarations, invoices and foreign trade agreements (contracts) submitted for customs declaration in a foreign state;
    6. carrying out customs examination in accordance with Chapter 20 of the Code during customs control.
  3. The procedure for the authorized person of the customs body to act in the event that the declarant (customs representative) fails to submit the documents requested by the customs body is approved by clause 21 of the Procedure for controlling the customs value of goods.
  4. The discrepancy between the customs value declared by the declarant (customs representative) and the price information available at the customs authority is not a basis for the customs authority to make a decision to adjust the customs value of goods without clarifying the reasons for such a discrepancy in the manner prescribed by the Instruction. The basis for the adoption by the customs authority of a decision on adjusting the customs value of goods is the failure to comply with the requirements and conditions for the application of methods for determining the customs value of goods, as well as conditions for documentary confirmation, quantitative certainty and reliability of information, provided for by the Agreement.