Consider this case and try to figure it out. In accordance with Article 6 of the Customs Union Customs ensure compliance with those established in accordance with the law EAEU prohibitions and restrictions on goods transported across the customs border of the EAEU.
The customs authorities, in accordance with the provisions of Article 111 of the Customs Code of the CU, check the documents and information submitted during customs operations in order to establish the reliability of the information, the authenticity of the documents and (or) the correctness of their filling and (or) registration. The verification of the reliability of the information is carried out by comparing them with information obtained from other sources, analyzing information from customs statistics, processing information using information technologies, as well as by other methods not prohibited by the customs legislation of the customs union.
Thus, declarations of conformity, certificates of conformity containing inaccurate information at the time of declaring the goods are not documents certifying the conformity of products (goods) to mandatory requirements within the EAEU.
In accordance with sub-clause 1 of clause 1 of Article 195 of the TC TC, the provision to the customs authority of valid certificates, permits and other documents necessary for the release of goods in accordance with the TC TC TC and (or) other international treaties of the member states of the Customs Union is one of terms of release of goods.
Consequently, the identification of documents containing inaccurate information during customs control is grounds for refusing to release goods.
If the conditions for the release of goods established by paragraph 1 of Article 195 of the Customs Code of the CU are not observed, the customs authority, no later than the expiration of the period for the release of goods, refuses to release the goods (Article 201 of the Customs Code of the CU) with possible subsequent initiation of an administrative case under Article 16.3 of the Administrative Code of the Russian Federation
And what does the state policy department in the field of technical regulation and ensuring the uniformity of measurements of the Ministry of Industry and Trade of Russia think about this?
In accordance with the provisions of the Treaty on the EAEU of May 29.05.2014, XNUMX, when assessing conformity, an applicant may be a legal entity or an individual registered in the territory of a member state of the EAEU in accordance with its legislation as an individual entrepreneur.
According to the norms of Federal Law No. 129-ФЗ dated 08.08.2001 “On State Registration of Legal Entities and Individual Entrepreneurs”, the moment of state registration of legal entities and individual entrepreneurs is the entry by the registering body of the relevant entries into the unified state register of legal entities or the unified state register of individual entrepreneurs , including information about the place of residence of the individual entrepreneur and the address of the legal entity. In this case, in the case of a change in the location of a legal entity or a change in the place of residence of an individual entrepreneur, the corresponding changes are reflected in the relevant state registers, which are reflected in an extract from the Unified State Register of Legal Entities from the Unified State Register of Legal Entities.
Uniform forms of conformity assessment documents and the rules for their execution are approved by the Eurasian Economic Commission.
In accordance with The decision of the College ECE 293 No. from 25.12.2012 documents on product conformity must contain the full name of the applicant, including information on the state registration of a legal entity or individual registered as an individual entrepreneur, location, including the actual address, for a legal entity or place of residence for an individual registered as an individual entrepreneur, as well as telephone, fax, e-mail.
Also, in accordance with the regulation on the formation and maintenance of the Unified Register of issued certificates of conformity and registered declarations of conformity, approved by the Decision of the CU Commission No. 319 dated 18.06.2010/XNUMX/XNUMX "On technical regulation in the customs union", information on certificates of conformity and declarations of conformity is entered authorized bodies to the national parts of a single register on the basis of a decision to issue a certificate of conformity or a declaration of conformity. In this case, this information must contain, inter alia, the name, location and actual address of the applicant.
According to clause 11 of the Registration Regulations, the declaration of conformity of products to the requirements of the TR CU, approved by Decision of the EEC Board No. 76 dated April 9.04.2013, XNUMX, a change in the above information in the unified state registers of legal entities or individual entrepreneurs is the basis for the adoption and registration of a new declaration of conformity, since it is not allowed to amend the registered declaration of conformity.
Let us clarify that the declaration of conformity and the certificate of conformity have equal legal force.
To summarize: when changing the address of the location of the legal entity or place of residence of the individual entrepreneur who is the applicant, it becomes necessary to draw up new documents on the conformity of the products with reliable data of the applicant in order to avoid misleading consumers.
The Federal Customs Service and the Federal Tax Service of the Russian Federation have approved an electronic check format for returning VAT to foreign citizens when exporting goods purchased in Russia.