Risk profile includes the following elements:

  1. Description of the risk area, risk profile containing a description of risk indicators, indicators of the risk indicator, name of customs procedures, list of subjects FEA, the names of customs procedures and a list of vehicles transporting goods in respect of which risk profile, a list of customs authorities in which the risk profile is applied, as well as exclusions from the risk profile;
  2. The list of direct measures to minimize risks indicates the description and code of measures to minimize risks, the main characteristics of customs inspection, as well as a code in accordance with the table of indicators necessary to form the type of customs inspection: X X X X XX X XX
  3. The contact information of this column contains the name of the division of the customs authorities for monitoring the risk profile, as well as the contact person of this division.

The explanatory note to the draft risk profile should contain the following information:

  • sources of information based on the analysis of which a draft risk profile has been developed;
  • a description of the logical and settlement operations used in identifying the risk (If the risk is identified using the targeted methodology for identifying risks approved by the Federal Customs Service of Russia, only a calculation without a description of the logical and computational operations is provided);
  • risk assessment with a description of the potential negative consequences of the risk;
  • the proposed period of validity of the risk profile and the estimated number of consignments in respect of which will be applied risk mitigation measures according to risk profile.

Paper copies of the draft risk profile and an explanatory note to it, generated using a special software tool, are signed by the head of the structural unit of the customs authority that identified the risk. The documents are coordinated with the head of the coordinating unit and the first deputy head of the customs authority for customs control in terms of determining risk indicators, the list and procedure for applying measures to minimize risks.

In case of attributing the identified risk situation that served as the basis for the publication of a draft risk profile, draft urgent risk profile or orientation project to the competence of another structural unit of the customs authority (the use of risk indicators and risk minimization measures referred to the competence of another structural unit), such draft profiles risks, urgent risk profiles or guidelines, together with explanatory notes thereto, are agreed with the relevant customs department organ.

Electronic communication of risk profile information provides GNIVTS FCS of Russia as part of an electronic directory. In paper form, the risk profile is communicated to the customs authorities by a legal act of the FCS of Russia.

After signing and agreeing on the draft risk profile and an explanatory note to it, an authorized official of the coordinating unit of the customs authority registers the draft risk profile in the registration journal and assigns a registration number in the format 00 / TTTTT / DDMMYYYY / XXXXX, the numbering of draft risk profiles is straight-through and is not reset at the beginning of the calendar year.

A risk profile is considered to be a draft risk profile (not valid) until it is assigned a registration number in accordance with the decision (positive resolution) of an authorized officer of the FCS of Russia on a memo from a coordinating or structural unit of the FCS of Russia (on sending automatic and / or automated risk profiles) or signing by such person a letter from the FCS of Russia (on sending an informal risk profile).

If the head of the Russian FCS unit responsible for coordinating and applying the RMS determines that the draft risk profile under consideration has been developed in the area of ​​activity of several structural units of the Russian FCS, then the project is considered by authorized officials of such branches of the FCS of Russia at a joint workshop convened in the coordinating unit of the FCS Russia, within the 10-day period for consideration of the draft risk profile.

Based on the results of the joint workshop, the appropriateness of developing a risk profile is determined, as well as the structural unit of the FCS of Russia, responsible for its further development. The coordinating unit of the FCS of Russia records the results of the workshop in the minutes and makes the necessary entries in the appropriate fields of the journal.

There are several possible types of resolutions on a memo:

Appropriate (based on the draft risk profile, a risk profile will be developed)

If the contractor, based on the results of the consideration of the draft risk profile, as agreed with the immediate head of the department of the coordinating or structural unit of the FCS of Russia, considers it appropriate. The Contractor prepares, using a special software tool, a draft risk profile and an explanatory note to it within 2 working days from the moment the risk profile profile is assigned the status “Expedient”.

The Contractor, within 2 working days from the moment the risk profile profile is assigned the status “Expedient,” prepares a draft risk profile and an explanatory note to it using special software.

Inappropriate (risk profile will not be developed)

The contractor indicates the rationale for the inappropriate design of the risk profile.

Information gathering (additional information is required to review the draft risk profile)

If, to consider the draft risk profile and decide on its feasibility, the structural division of the FCS of Russia requires additional information from other government bodies, institutions or organizations. The draft risk profile may have the status of "Information Collection" within no more than 60 working days from the date of its assignment.

Finalization of the FCS of Russia (the draft risk profile requires refinement at the FCS of Russia)

If the contractor needs additional time to analyze the information related to the content of the draft risk profile. The draft risk profile should be finalized within 10 working days from the moment it is assigned the status of “Finalization of the FCS of Russia”.

Finalization of the RTU or by customs (the draft risk profile is aimed at finalizing at the RTU)

If the draft risk profile is appropriate MOUTH or customs contains significant deficiencies, the elimination of which requires completion by the customs authority that developed it and sent it to the FCS of Russia. The Contractor shall indicate information on the requirements for finalizing the draft risk profile in the corresponding field of the journal.

The draft risk profile should be finalized by the RTU (customs) within 10 working days from the moment the information on the need for its completion is entered into the journal. After finalizing the draft risk profile, the coordinating unit of the customs authority re-sends it to the Federal Customs Service of Russia in the manner similar to the procedure for sending draft risk profiles. In this case, an electronic copy of the draft risk profile using a special software is assigned a new version number (while maintaining the previous registration number of the risk profile).

Request for RTU (requires conclusion of RTU on the draft risk profile)

If it is required to obtain a conclusion from the relevant structural unit of the RTU, in the region of which the customs office has developed a draft risk profile, on the advisability of developing a risk profile. A request to the RTU is sent by making an entry about the content of the requested information in the appropriate field of the journal and indicating the addressee of the request - the RTU unit, in the direction of which a draft risk profile has been developed. The draft customs risk profile is considered by the specified RTU unit and the coordinating unit of the RTU within 10 working days from the moment of receipt of the request.

Based on the results of the RTU review of the draft risk profile, the official in whose direction the draft risk profile has been developed, enters information on entering into the draft risk profile in the journal, indicates his name, initials and, after agreement with the coordinating unit of the RTU, sends information to the Federal Customs Service of Russia.

Based on the results, the executor of the draft risk profile at the FCS of Russia, within 5 working days from the receipt of the opinion of the RTU, assigns an electronic copy of the draft risk profile to one of the four above statuses ("Expedient", "Inexpedient", "Finalization of the FCS of Russia", " Collection of information").

After agreeing on the draft risk profile and explanatory note with the relevant structural units of the FCS of Russia and making the necessary changes (the availability of the corresponding visas on the draft letter of the FCS of Russia or the draft memorandum to the authorized official of the FCS of Russia), the contractor prints an electronic copy of the risk profile generated from using a special software tool and signs it, and also presents it for signature to the head of the structural division of the FCS of Russia or a person acting for him, regardless of the territorial scope of the risk profile.

The executor of the risk profile project applies the signed and agreed risk profile to the draft letter of the FCS of Russia (for sending informal risk profiles) or a memo to an authorized official of the FCS of Russia. 

A letter or a memorandum containing a risk profile depending on the territorial area of ​​its validity is signed by:
  • Head of the FCS of Russia for all-Russian risk profiles either;
  • Deputy Head of the FCS of Russia, in charge of the structural division of the FCS of Russia, in the area of ​​activity of which a risk has been identified for regional risk profiles or either;
  • Head of the structural division of the FCS of Russia, in the direction of which the risk for zonal risk profiles has been identified.

As a justification for approving the risk profile, a draft risk profile and an explanatory note of the structural division of the FCS of Russia are attached to it, as well as printouts of electronic copies of the draft risk profile and explanatory notes of the RTU or customs, the RTU conclusion on the draft customs risk profile (if requested).

After applying a positive resolution to the memorandum or letter containing the profile of consent to the risk profile sent to Customs, an official of the structural or coordinating unit of the FCS of Russia who prepared the risk profile, within one business day from the receipt of a signed letter or a memo with a positive resolution:

  1. Gets the risk profile registration number in the unit GUOTOITKresponsible for coordinating and applying the RMS.
  2. Register a letter of the FCS of Russia containing a risk profile in the Administration of the affairs of the FCS of Russia
  3. Informs the coordinating unit of the FCS of Russia the details of a letter from the FCS of Russia containing a risk profile (or a memo containing a risk profile and having a positive resolution agreeing with the risk profile being sent to the customs authorities).

Within an hour from the moment the information is received, the coordinating unit of the FCS of Russia assigns an electronic copy of the risk profile using a special software, registration number in the format  XX / XXXXXX / DDMMYYYY / XXXXX, the numbering of risk profiles is end-to-end and is not reset at the beginning of the calendar year.

The process of preparing and applying risk profiles

The actions of customs officials in the preparation and application of risk profiles in customs control are determined by the order of the Federal Customs Service of Russia “On approval of the Instructions on the actions of customs officials in the preparation and review of draft risk profiles, the application of risk profiles in customs control, their updating and cancellation”

The creation of a risk profile is preceded by the process of compiling and approving its project; when preparing a risk profile, the following stages of risk analysis are highlighted:

The result of the risk analysis is the development of an appropriate control procedure to minimize risks, specific control technologies, based on available resources for personnel, equipment, software, etc.

Effective customs control using RMS

To determine the appropriateness of using existing risk profiles, predicting the effectiveness of their action, as well as to reduce the number of risk profiles, customs officials send a report on the adoption of direct measures to minimize risks (DT in paper and electronic form and attached documents) to the coordinating units of the RTU or the FCS of Russia.

These documents and information are analyzed in accordance with the procedure established in the target methods and target technologies of customs control. Based on the results of the analysis, prediction of the effectiveness of further application of the risk profile, as well as analysis of the results of applying direct measures to minimize, a decision is made to update or cancel specific profiles.

There are a number of requirements for filling out a report on the results of the application of direct measures to minimize risks contained in column “C” of an electronic copy of DT. The form of the report and the procedure for filling it out are determined by legal acts of the FCS of Russia.

To uniformly fill in the fields of the report, methodological recommendations have been developed, approved by letters of the FCS of Russia. As established report forms, specially designed tables are used, which are based on the information contained in the DT, and its elements are the corresponding columns in encoded form.

This table has four groups of fields:

  • Identified risks
  • Measures taken to identify risks
  • Search Features
  • The name of the standard criterion, the name of the measure, notes on measures and inspections, the source of information for applying direct measures to minimize risks ”(codes and interpretation of relevant information).

Risk profile

A risk profile is a collection of data containing a description of the risk area, risk indicators, an indication of the application of direct measures to minimize it and communicated to the customs authorities. The only form of fixing risk profiles is the legal acts of the FCS of Russia with a note for official use (DSP).

Published in the form of an order, risk profiles are entered into the information systems of customs points. Each risk profile is a description of generalized situations that could lead to a violation of customs legislation. At the same time, it is highlighted in risk profiles risk area (individual grouped risk objects, in relation to which the application of separate forms of customs control or their combination is required, as well as improving the quality of customs administration), risk indicators (certain criteria with predefined parameters, deviation from which allows the choice of the object of control) and a list of measures to minimize risks.

Risk profiles are formed in the Central Office by special analytical groups based on information from various databases, not only of the customs authorities, but also of the tax, border, migration services, databases of product quality certificates.

The structure of the risk profile is as follows:

  1. General information:
    • Room.
    • Profile expiration date.
  2. Information about the area of ​​risk:
  3. Risk minimization measures:
    • Notice on the application of the measures.
    • Type of customs inspection.
    • Contact Information.
    • The contact person.
    • The person who signed the profile of the project.

 Identification of risks by customs

Risks contained in risk profiles are identified by authorized officials of the customs post. There are automatic risk profiles, automated risk profiles и informal risk profiles.

Customs post officials carry out the following actions:

  • checking the customs declaration (other documents used as a declaration for goods) and other documents submitted for customs operations, to identify risks contained in risk profiles;
  • apply measures to minimize risks in case of identification of risks contained in risk profiles in accordance with the instructions;
  • fill out an electronic report on the results of the application of measures to minimize risks in the event that risks contained in risk profiles are identified in accordance with the instructions.

Depending on the region of application, risk profiles can be of three types:

Depending on the validity period, the profiles are divided into:

Measures applied within the framework of the RMS are divided into direct measures to minimize risks and indirect measures to minimize risks.

When identifying risks contained in the profiles communicated to the customs authority in electronic and (or) paper form, the official shall apply the direct measures indicated in the profile to minimize risks.

In the case of applying direct measures to minimize risks in the process of declaring goods, an official takes, registers, declares, maintains documentary control and in column “C” of an electronic copy of DT makes notes on the implementation of these direct measures to minimize risks. The measures used in the framework of the RMS are divided into direct measures to minimize risks and indirect measures to minimize risks.

Direct measures to minimize risks may not be applied or not applied in full with respect to some categories of goods, as well as persons with appropriate coefficients of customs and commercial stability. The procedure for establishing such categories of goods, persons and coefficients is determined by the regulatory legal acts of the FCS of Russia, the exception is mandatory risk profile 55.

You can get acquainted with the table of the classifier of measures to minimize risks you can here.

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The concept of orientation differs from the concept of a risk profile. The orientation of the customs authorities is carried out with the aim of informing the officials involved in customs clearance and customs control goods and vehicles, information on typical indicators characterizing various objects of customs control (product, its packaging, weight, cost, transportation conditions, order of movement, etc.), as well as the activities of participants in foreign economic activity.

Content orientation necessarily include the following basic information:

  • term orientation of the action;
  • the territorial scope of the orientation of the action;
  • description of risk areas;
  • Risk Indicators.

The orientation structure is similar to the structure of the risk profile, with the exception of the section on the application of measures to minimize risks therefore orientation cannot contain instructions on the application of customs control forms and other direct measures to minimize risks.

The orientation project is developed independently by the structural division of the FCS of Russia, RTU, and customs in its area of ​​activity, based on the results of analysis of electronic databases, as well as other sources of information.

Project orientation RTU (customs) sent a letter and operational communication channels (fax, e-mail) in the structural unit of the Russian Federal Customs Service, in the direction of the activities which developed the project orientation on decision of the head corresponding RTU service (deputy chief of customs in charge of the appropriate structural unit of the customs).

By the orientation of the project must be accompanied by an explanatory note on the rationale for publication orientation FCS of Russia in accordance with the guided project.

orientation of the projects received from the RTU is considered in an appropriate structural unit of FCS of Russia. If a decision on the expediency of the Russian FCS edition orientation orientation project vised chief of the structural units of the Russian FCS.

The orientations are signed by deputy head of the Federal Customs Service of Russia, supervising the appropriate structural unit of the Russian Federal Customs Service and sent to the customs authorities, as a rule, the letter of the FCS of Russia, as well as in the software.

Classification of measures to minimize risks

Below is a table with the decryption of codes MMRused by the customs authorities during customs clearance, the decoding of the values ​​of these codes will help to understand what the customs wants from you and why the clearance of goods at customs has stopped. 

MMP Code Description of MMP Causes Notes Without OLRisk minimization measures marked in this field may be applied by the customs authority without specifying in the risk profile With RNGRisk minimization measures marked in this field may be identified 
101 Verification of documents and information X
102 Oral survey X
103 Getting explanations X
104 Customs supervision X
105 Rummage goods X
106 Customs inspection of vehicles of international transport Х
107 Customs inspection of goods transported across the customs border of the Customs Union by individuals for personal use in accompanied baggage X
108 Customs inspection of other objects
109 Customs inspection goods If the weight net/gross very different;
at the request of the inspector;
in conjunction with cost (615);
if there was a MIDK with suspicion - approval + release + / arrest + protocol
1. Customs inspection of goods is carried out in case of need for customs clearance special software using a random number generator.
2. Customs inspection should be carried out (in the indicated volume and degree) only of those goods (names of goods when declared in DT) for which a risk is identified that is contained in the risk profile.
3. Customs inspection of goods is carried out in the amount of 10%. In the event that during the course of the customs inspection a customs official has a reasonable suspicion about the likelihood of a violation of customs legislation, the volume of customs inspection will increase.
X
110 Customs inspection of international transport vehicles
111 Personal customs inspection X
112 Checking the marking of goods with special brands, the presence of identification marks on them X
113 Customs inspection of premises and territories X
114 Customs desk check X
115 Customs field inspection X
116 Accounting for goods under customs control X
201 Imposition of customs seals and seals on an international transport vehicle, container or on a swap body X
202 Drawing digital, letter or other marking, identification marks, seals and seals on individual packages Х
203 Stamping Х
204 Sampling and sampling of goods Measure is applied in accordance with the terms of a letter from the Russian FCS March 9 2011 year № 04-66/10019 "On the application of measures to minimize risks" 623 ". Х
205 Description of goods and vehicles of international transport Х
206 Use of drawings, large-scale images, photographs, videos, illustrations Х
207 Use of drawings made by customs officials, scaled images, photographs, videos, illustrations Х
208 Other means for identifying goods, including seals Х
301 Affixing seals and stamps on documents Х
302 Drawing special stickers, special protective devices Х
303 Placement of documents required for customs purposes in the cargo departments of international transport vehicles, containers or swap bodies, on which customs seals and stamps are imposed Х
304 Placement of documents required for customs purposes in safe packages Х
401 Securing the payment of customs duties and taxes by pledging property; Х
402 Securing the payment of customs duties and taxes by means of a bank guarantee Х
403 Securing the payment of customs duties and taxes by cash Х
404 Securing the payment of customs duties and taxes by guarantee Х
405 Customs escort Х
406 Establishment of a transportation route Х
501 Direction to customs office of destination request for availability of goods recipient Х
502 Obtaining information about entities from tax authorities registering legal entities and other bodies FEA Х
503 Receipt of commercial documents, accounting and reporting documents and other information related to foreign economic operations with goods Х
504 Reception from banks and other credit organizations of certificates of persons related to foreign economic activity and operations related to customs payments Х
601 Customs examination of goods Х
602 Customs examination of documents Х
603 Customs examination of means of identification of goods Х
604 The adoption by the structural divisions of customs of the decision when checking the customs declaration in the direction of the organization of customs procedures and customs control
605 The adoption by the structural units of the customs decision when checking the customs declaration in the direction of origin of goods Х
606 Making structural divisions of customs when checking the customs declaration in the direction of trade restrictions and export control
607 Making structural divisions of customs when checking the customs declaration in the direction of the goods nomenclature 1. Risk minimization measures apply only to those products for which a risk has been identified that is contained in the 1 risk profile. The decision on the classification of goods is made by the structural unit of the customs (OTNiPT) in accordance with clause 16 of the Instruction Deciding rel and Fri Х
608 Making structural divisions of customs when checking the customs declaration in the direction of control of customs value Х
609 Making structural divisions of customs when checking the customs declaration in the direction of currency control Х
610 Making structural divisions of customs when checking the customs declaration in the direction of customs payments Х
611 The adoption by the structural divisions of customs of the decision when checking the customs declaration in the direction of control of fissile and radioactive materials Х
612 The adoption by the structural divisions of customs of the decision when checking the customs declaration in the direction of protection of intellectual property rights Decision-making GR And EC. The measure is applied in case of customs inspection. Х
613 Checking before release of goods by officials of the structural division of the FCS of Russia, MOUTH or customs
615 Request for additional documents and information in order to verify the information contained in customs documents Cost;
the inspector does not agree with the HS code;
vehicle adjustment
Request for additional documents, harmonization + release; refusal to release; adjustment Х Х
617 Unloading goods in a temporary storage warehouse
618 Decision-making on issuing a permit for the implementation of the customs procedure of customs transit by the customs transit control department (OCTT) of the customs
619 Decision-making on completion of the customs procedure for the transit of OCTT customs
620 Decision-making on issuing a permit for the implementation of the customs procedure of customs transit OCTT RTU
621 Decision-making on completion of the customs procedure of customs transit OCTT RTU
623 Release of goods carried out in agreement with the head of the customs post Agree by weight; agree on the value of Measure is applied in accordance with the terms of a letter from the Russian FCS March 9 2011 year № 04-66/10019 "On the application of measures to minimize risks" 623 ". Х
624 Forwarding copies of declarations (either originals of declarations, or declarations in electronic form in the case of electronic declaration of goods) and the documents attached to them to the structural unit of the customs office no later than two days after the release of the goods (or after the final decision on customs value, in case of release of goods at subject to the provision of customs payments, which may be additionally charged) for subsequent control Usually drops when applied 615 measure either the value or code Submitting documents to the structural unit Х Х
625 Forwarding copies of declarations (either the originals of declarations, or declarations in electronic form in the case of electronic declaration of goods) and the documents attached to them to the structural unit of the RTU no later than two days after the release of the goods (or after the final decision on customs value, in case of release of goods at subject to the provision of customs payments, which may be additionally charged) for subsequent control Х
626 Forwarding copies of declarations (either originals of declarations, or declarations in electronic form in the case of electronic declaration of goods) and documents attached to them to the structural division of the FCS of Russia no later than two days after the release of goods (or after a final decision on customs value, in case of release of goods subject to the provision of customs payments, which may be additionally charged) for subsequent control Х
627 Conducting preliminary verification of the authenticity of documents and information during documentary control by authorized officials of customs posts Х
628 Forwarding a copy of a set of documents (customs, transport and commercial) to the Customs Service of destination of destination no later than the next day after the goods are placed under the customs procedure of customs transit Х
633 Customs inspection of goods, international transportation vehicles and containers using inspection and inspection systems A) applies mandatory in case of special software using a random number generator;
B) is applied if it is possible to carry out customs inspection using the IIK, i.e. the actual location of the IDK in the customs control zone where the object of control is located, or the relocation of MIDK to this customs control zone during the period
B) all cases of DCO on the basis of this risk profile customs office informs OPSUR customs. Informing made in the order and the terms established customs chief.
Inspection IIR Х Х
634 Customs inspection of goods and vehicles of international transport in the presence of a specialist dog handler with a service dog Х
635 Conducting follow-up control of information obtained using the DCO by the coordinating unit of the customs A) applies in all cases of application of 633 measures;
B) when conducting an analysis of the Information obtained using the IIK, the customs officials of the OPSUR performing analysis, examine the images obtained by comparing the data obtained as a result of the scan, with information about goods and transport damages
C) according to the results of the analysis of information obtained using the IIR, the customs officials of the OPSUR customs, in all cases of conducting a customs inspection using the IIR in accordance with this risk profile, prepare a conclusion on the validity /
D) Finally OPSUR customs sent to the customs office in the manner and time frame established customs chief.
Control OPSUR Х
636 Subsequent monitoring of information obtained using the IDK by the coordinating unit of RTU Х
637 Specialist participation in customs control in accordance with Article 101 TKTS Х
638 Attraction of specialists and experts from other state bodies to assist in customs control in accordance with Article 102 TKTS Х
639 Filing a requirement for the declarant to submit the original documents confirming the information stated in the goods declaration on paper (when declaring the goods in electronic form) Х
1 to 10 (71)

Measures are grouped as follows:

  1. Customs Control Forms 1 **
  2. Use of 2 Product Identification Tools **
  3. Use of means of identification of transport (transportation) documents, as well as commercial documents held by the carrier for goods for customs purposes 3 **
  4. Taking measures to ensure compliance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs 4 **
  5. Collection of information on persons carrying out activities related to the movement of goods through the territory of the Russian Federation, or on persons carrying out activities in the field of customs 5 **
  6. Other measures to minimize the risks of 6 **

If, during customs operations with respect to goods, several risks were simultaneously identified that are contained in risk profiles, the list of measures to minimize which is partially or completely repeated, then the measures are applied taking into account the following:

  • all unique (not identical) measures to minimize risks should be applied;
  • repeated measures to minimize risks are applied in such a way as to prevent the repeated application of the same measures to minimize risks in relation to the same batch of goods and to ensure that the instructions contained in all risk profiles for which risks are identified are contained in the notes on minimization measures risks, characteristics of the type of customs inspection and note to the instruction on customs inspection).

In cases where certain measures to minimize risks contained in the risk profile are not applied, or cannot be applied for objective reasons, or their application is impractical (applied earlier), the head of the customs post may decide not to apply such measures to minimize risks ( including the reduction of the volume and degree of customs inspection) and will be personally responsible for this.

In the case of non-application of certain measures to minimize the risks contained in the risk profile, except when they are not applied due to the conditions of the profile, the head of the customs post must inform the head of customs in writing about the reasons for not using them no later than three business days from the date of adoption decisions, an exception is cases when the risk minimization measure contained in the risk profile was not applied by authorized officials when activating the electronic issue function in connection with its previous use at the stage of receiving DT.
The reasons for not applying measures to minimize risks are indicated in the report on the results of applying measures to minimize risks in accordance with the Rules for filling out the Report.

When identifying the risk contained in the risk profile in relation to goods re-declared after a previous refusal to release them (Article 201 of the Code) or recall of the Customs Declaration (Article 192 of the Code), the head of the customs authority or his substitute has the right to decide not to apply with respect to such goods of measures to minimize risks contained in the risk profile, including those applied by own decision in accordance with the authority of the customs authority and providing for actual control of MMR 105, 109, 204, 601, 633 .

This decision is made by the head of the customs post or (by his replacement if he is absent) in the form of a resolution on the memorandum of an official who revealed the fact of a previous customs inspection only if, in relation to goods previously declared to the customs authority using DT (goods, in respect of which it was decided to refuse to issue or permission was given to recall DT), measures have already been taken to minimize risks contained in the risk profile and providing for Customs Customs Control ММР 105, 109, 204, 601, 633.

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