Customs inspection is one of the main forms of customs control of goods transported across the customs border of the Customs Union. In contrast to inspection, customs inspection is accompanied by the opening of packaging, containers or other places where goods are or should be located, in violation of the seals imposed on them.
According to paragraph. 4 Art. 310 TKEAA is carried out according to a selective principle, i.e. the customs authority is not obligated (and will not) conduct an inspection of each cargo transported across the customs border.
Customs inspection is a logical continuation of the verification of documents for customs clearance, inspection of containers, packages, oral interviews.
In the case of customs clearance of exports, the need for customs control exists primarily to implement the state economic policy for the export of certain types of goods.
In the case of import - the prohibition of the import into the country of prohibited items or substances. All this apart from traditional measures to comply with national legislation and the need for statistical information.
A customs inspection can be carried out if there is information about a possible offense in the field of customs or well-founded assumptions that the declared information about the goods is unreliable. The decision to conduct such a customs inspection is the exclusive power of the head of the customs post (person replacing him).
In order to organize the conduct of customs examinations by the customs authorities, if there is information about a possible offense in the field of customs or substantiated assumptions that the declared information on the goods is unreliable, as well as to analyze the effectiveness of such customs examinations, the FCS of Russia approves and sends Customs relevant risk profiles.
The following may be used as grounds for making a decision on customs inspection:
- orientations of the FCS of Russia, developed and sent to the customs authorities in accordance with Chapter VII of the Instruction;
- orientation MOUTH and consumer goods;
- reasonable assumptions of the customs official that the declared information about the goods may be unreliable;
- other information, including coming from units of the customs authorities engaged in operational-search activities, from other government bodies;
- information on a possible violation of customs legislation, revealed when officials of the Federal Customs Service of Russia, RTU or customs inspect the activities of the customs authority.
When conducting a customs inspection, only authorized officials are entitled to be present, whose job descriptions include the corresponding official rights and duties and are familiar with labor protection instructions and rules at customs authorities and institutions under the jurisdiction of the FCS of Russia. These officials are allowed to be present during customs inspection in accordance with the procedure provided for by orders SCC of Russia
Officials of structural divisions of the FCS of Russia, RTU and customs (except for customs posts) are present during customs inspection, if this is provided for by the risk profile or during inspection and functional inspections of the customs authorities of the Russian Federation and institutions under the jurisdiction of the FCS of Russia.
An official of the Federal Customs Service of Russia, RTU, customs, who was present during the customs inspection when implementing measures to minimize the risks contained in the risk profiles, signs the customs inspection act of goods and vehicles of international transport, indicates the name, initials, position, name of the structural unit of the customs authority, and also indicates the reason for the presence during the customs inspection on a copy of the customs inspection act remaining in the customs authority.
The official who drew up the customs inspection act must make copies of it for officials of the Federal Customs Service of Russia, RTU, and customs who were present during the customs inspection.
The participation of a customs representative or declarant is his legal right, but not his obligation. However, at the request of the official, the right becomes an obligation, at the same time, the absence of an authorized person does not limit the right of the customs authority to conduct an inspection, which is enshrined in paragraph 6 of Art. 310 TKEAES
The active participation of a company representative in conducting customs inspection and the assistance provided to the customs inspector significantly increases the speed of its implementation, allows you to solve complex mathematical operations directly at the place of customs inspection, which ultimately leads to the correct completion of customs inspection certificates as soon as possible. Established working relationships with participants in customs inspection leads to the fact that customs inspection of goods of our customers is carried out accurately and very quickly.