MENU
  1. Checking customs, other documents and (or) information is a form of customs control, which consists in checking:
    1. customs declaration;
    2. other customs documents, with the exception of documents drawn up by customs authorities;
    3. documents confirming the information declared in the customs declaration;
    4. other documents submitted to the customs authority in accordance with this Code;
    5. information declared in the customs declaration and (or) contained in the documents submitted to the customs authority;
    6. other information submitted to the customs authority or received by it in accordance with this Code or the legislation of the Member States.
  2. Verification of customs and other documents and (or) information is carried out in order to verify the accuracy of information, correct filling and (or) registration of documents, compliance with the terms of use of goods in accordance with the customs procedure, compliance with restrictions on the use and (or) disposal of goods in connection with the use benefits for the payment of customs duties, taxes, compliance with the procedure and conditions for the use of goods that are established for certain categories of goods that are not subject to placement under customs procedures in accordance with this Code, as well as for other purposes of ensuring compliance with international treaties and acts in the field of customs regulation and (or) the legislation of the Member States on customs regulation.
  3. Verification 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 can be carried out both before and after release of goods.
  4. If the declarant has met the conditions provided for in Article 121 TC EAEU, in which the customs authority makes release of goods, verification of customs, other documents and (or) information, begun before the release of goods, ends after the release of goods.
  5. The legislation of the Member States on customs regulation may establish cases of 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 information submitted by the customs to the authorities of the documents started after the release of goods, and the procedure for notifying the person about the conduct of such a form of customs control.
  6. Verification of customs, other documents and (or) information is carried out by analyzing the documents and information specified in paragraph 1 of this article, including by comparing the information contained in one document with each other, as well as with information contained in other documents, in including in documents confirming the information declared in the customs declaration, with information obtained from information systems used by customs authorities, and (or) information systems of state bodies (organizations) of the Member States within the framework of information interaction, from other sources available in at the disposal of the customs authority at the time of the inspection, as well as in other ways in accordance with international treaties and acts in the field of customs regulation and (or) the legislation of the Member States.
  7. As part of the verification of customs, other documents and (or) information, the customs authority has the right to collect and analysis additional information, including sending requests to government agencies and other organizations.
  8. Verification 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 before the release of goods, is carried out in accordance with with article 325 of the TC EAEU.
  9. Verification 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, begun after the release of goods, or in other cases of application of this form of customs control is carried out in accordance with Article 326 of the Customs Code of the EAEU, with the exception of checking customs, other documents and (or) information in the case provided for in paragraph 10 of this article.
  10. Verification of customs, other documents and (or) information regarding the declaration for goods submitted in respect of goods, the release of which was made in accordance with Article 120 of the Customs Code of the EAEU, documents confirming the information declared in such a declaration, and information declared in the said declaration on goods and (or) contained in the documents submitted to the customs authorities, is carried out in the manner determined by the Commission.
  11. When applying a check of customs, other documents and (or) information regarding an application for the release of goods before filing a declaration for goods, documents submitted together with such an application in accordance with paragraph 4 of Article 120 of the Customs Code of the EAEU, and information declared in the said application and ( or) in the submitted documents, the documents are not requested prior to the release of the goods.
  12. When checking the customs value of goods, checking of customs, other documents and (or) information is carried out taking into account the specifics provided for in Article 313 of the Customs Code of the EAEU.
  13. When verifying the origin of goods, verification of customs, other documents and (or) information is carried out taking into account the specifics provided for in Article 314 of the Customs Code of the EAEU.