Customs inspection - a form of customs control, which consists in inspecting and performing other actions in relation to goods, including vehicles and luggage of individuals, with opening the packaging of goods, cargo spaces (compartments) of vehicles, containers, containers or other places in which there are or there may be goods, and (or) with the removal of customs seals, seals or other means of identification applied to them, disassembly, dismantling or violation of the integrity of the inspected objects and their parts in other ways.
Customs inspection is carried out in order to check and (or) obtain information about the goods in respect of which customs control.
The customs authority shall notify the place and time of the customs inspection in any way that allows to confirm the fact of receipt of the notification, the declarant or other person with authority over the goods, if these persons are identified. When setting the time for the customs inspection, the reasonable time of arrival of such persons shall be taken into account.
Declarant, other persons having powers in relation to goods, and their representatives have the right, on their own initiative, to be present at the customs inspection, except for the cases established by paragraph 6 of this article.
At the request of the customs authority, the declarant or other persons with authority over the goods and their representatives must be present during the customs inspection and provide the customs officials with the necessary assistance. In the absence of a representative specially authorized by the carrier, such is the individual driving the vehicle.
The customs authority has the right to conduct customs inspection in the absence of the declarant, other persons having powers in relation to goods, and their representatives in the following cases:
failure to appear of the indicated persons or cases when such persons have not been identified;
the presence of a threat to national (state) security, the life and health of humans, animals and plants, the environment, the preservation of objects of national cultural heritage of the Member States and the onset of other circumstances that are urgent, including the presence of signs indicating that the goods are flammable substances, explosive objects, explosive, poisonous, hazardous chemical and biological substances, narcotic drugs, psychotropic, potent, poisonous, toxic, radioactive substances, nuclear materials and other similar goods, as well as cases when goods spread an unpleasant odor;
sending goods in international mail;
leaving goods in the customs territory of the Union in violation of the customs procedure providing for their export from the customs territory of the Union, or the conditions established for the use of certain categories of goods that, in accordance with this Code, are not subject to placement under customs procedures.
Customs inspection in the cases specified in subparagraphs 1, 2 and 4 of paragraph 6 of this article is carried out in the presence of 2 attesting witnesses, and in the case specified in subparagraph 3 of paragraph 6 of this article - in the presence of a representative of the designated postal operator, and in his absence - in the presence of 2 attesting witnesses.
The results of the customs inspection are formalized by drawing up an act of customs inspection, the form of which is determined by the Commission, with the exception of the case provided for in paragraph 3 of Article 317 TC EAEU, or are issued in another way provided in accordance with the legislation of the Member States on customs regulation.
The following information shall be indicated in the act of customs inspection:
information about the officials of the customs authority who carried out the customs inspection, and the persons who were present during its conduct;
the reasons for the customs inspection in the absence of the declarant or other person with authority over the goods;
results of customs inspection;
other information provided by the form of the act.
The act of customs inspection is drawn up in 2 copies, one of which is handed over (sent) to the declarant or another person with authority over the goods, or their representatives, if these persons are identified.
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