Departmental appeal of decisions, actions or without actions of customs authorities to a higher customs authority
Any person has the right to appeal the decision, action or inaction of the customs body or his official, if such a decision, in the opinion of this person, violates his rights, freedoms or legitimate interests, creates obstacles to their implementation or unlawfully imposes any obligation on him.
Decisions, actions or inaction of customs officials may be appealed by participants FEA or by interested parties in a higher customs authority and / or in court, and the use of a departmental appeal procedure is beneficial for both parties.
For FEA participants and interested parties, departmental appeal is an opportunity to restore violated rights as soon as possible.
For the customs authority, an appeal provides an opportunity to correct their own mistakes and prevent the occurrence of a lawsuit and the possible recovery of budget funds in connection with a judicial appeal. It is worth noting that Customs seek to resolve disputes pending trial.
Federal Law on Customs Regulation No. 289-ФЗ of August 3 2018, amended the procedure for appealing decisions, actions or without actions of customs authorities.
Consider the main current requirements when filing a complaint with the customs authority
The complaint is filed with the higher customs authority throughthe customs authority, the decision, action or omission of which is complained about. The term for its consideration is determined depending on which customs authority the complaint was filed with.
The complaint must be reviewed by the superior customs authority within onemonths from the date of its receipt by the customs authority authorized to consider the complaint.
If the complaint is not submitted through the customs authority, whose decision, action or inaction about the complaint (with the exception of decisions, actions, inaction of the customs post), then it will be considered by the higher customs authority within twomonths from the date of its receipt by the customs authority authorized to consider the complaint. In this case, the period for consideration of the complaint may be extended by one month.
Complaints are accepted only in writing and must contain
name of the customs authority whose decision is being complained of;
name of the legal entity or last name, first name, patronymic of the applicant;
tax identification number (TIN);
the substance of the appeal decision, action or omission and the grounds on which the person filing the complaint considers that his rights are violated.
Managers acting on behalf of organizations without a power of attorney do not need to submit constituent documents along with the complaint, as well as documents confirming their official position.
The complaint filed by the representative must be accompanied by originals or certified copies of documents confirming his authority, this will most likely be a power of attorney. It should fix the right to appeal decisions, actions or inaction in the field of customs.
A decision by the customs authority to refuse to consider a complaint prevents the re-filing of a complaint about the same subject. Exceptions are cases involving non-compliance by the applicant with the requirements for the form and content of the complaint, as well as with the failure to submit documents confirming the credentials of the person who filed the complaint.
Decisions of the customs authority on the refusal to consider the complaint, as well as on the refusal to suspend the execution of the appealed decision of the customs authority can be appealed only in court, since there is no alternative option to appeal these decisions by Law No. 289-ФЗ.
In case of withdrawal of the submitted complaint, you will not be able to resubmit a complaint about the same subject to the customs authority.
After making a decision on the complaint, a copy of the decision is sent to the applicant by registered mail within three business days after the day the decision was made.
Application for the possibility of restoring the time limit for appeal, in case of omission,is submitted only in writing, in the form of an independent document along with the complaint, or may be contained in the text of the complaint. The application must be accompanied by documents confirming the reasons for missing the deadline for appeal.
Already from 1 of January 2022 of the year, it will be possible to file a complaint electronically.
We will help you, make a complaint, prepare the necessary documents, forward them to a higher customs authority and monitor the progress of the complaint.
In order to start working, you need to send us all available documents (customs decision, customs receipt, goods declaration, sales documents etc.), we will examine all the documents sent and answer you whether it makes sense to appeal in your case.
If a departmental complaint does not help, we are ready to start appealing the decision of the customs authorities in court and represent your interests.
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