Any product that is imported or exported across the border of our country must comply with established standards. Customs examination of goods helps determine such compliance, which gives an answer about its origin, quality, safety and compliance with the standards adopted in the Russian Federation. It is customs examination of goods that prevents low-quality products from entering the consumer market and protects international trade. Let's figure out what customs examination is, what types of it exist, how and within what time frame it is carried out.
The concept of customs examination
Customs examination is a special research or test carried out by experts to detect goods that are defective or do not meet the standards accepted in Russia. To carry it out, scientific and special knowledge in the field of customs law is used.
It turns out that customs examination is one of the forms of control over foreign economic activity and a necessary tool for the functioning of customs law.
Customs examination is a study carried out by experts to solve customs problems.
Legal basis of customs examination
Its implementation is strictly regulated by the legislation of the Russian Federation:
- Chapter 53 of the Customs Code of the Eurasian Economic Union (EAEU Customs Code);
- Decree of the Government of the Russian Federation No. 809 “On the Federal Customs Service”;
- Federal Law No. 311-FZ “On customs regulation in the Russian Federation”.
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In accordance with Article 391 of the Customs Code of the Eurasian Economic Union (Federal Law of November 14, 2021 No. 317-FZ “On the ratification of the Treaty on the Customs Code of the Eurasian Economic Union” (Collected Legislation of the Russian Federation, 2021, No. 47, Art. 6843), Part 14 of Article 335 of the Federal Law of August 3, 2021 No. 289-FZ “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation” (Collected Legislation of the Russian Federation, 2021, No. 32, Art. 5082, No. 49, Art. 7524), paragraph 1 of the Regulations on the Federal Customs Service, approved by Decree of the Government of the Russian Federation of September 16, 2013 No. 809 (Collected Legislation of the Russian Federation, 2013, No. 38, Art. 4823, No. 45, Art. 5822; 2014, No. 37, Art. 4971; 2015, No. 2, Art. 491, No. 47, Art. 6586; 2021, No. 17, Art. 2399, No. 28, Art. 4741; 2017, No. 25, Art. 3689) ,I order:
1. Approve the form of the conclusion of the customs expert (expert) in accordance with Appendix No. 1 to this order.
2. Approve the Procedure for filling out the conclusion of a customs expert (expert) in accordance with Appendix No. 2 to this order.
3. Control over the implementation of this order is assigned to the Deputy Head of the Federal Customs Service of Russia T.N. Golendeev.
This order comes into force 30 days after the day of its official publication.
Head V.I. Bulavin
Appendix No. 2 to the order of the Federal Customs Service of Russia dated January 17, 2021 No. _46
The procedure for filling out the conclusion of a customs expert (expert)
The conclusion of the customs expert (expert) is filled out in the form of an electronic document using the standard software of the Unified Automated Information System of Customs Authorities and signed with an enhanced qualified electronic signature of the customs expert. In the case of a customs examination carried out by a commission of customs experts - signatures of customs experts included in the commission.
The conclusion of a customs expert (expert) is drawn up in the form of a paper document in the case of a customs examination carried out by an expert or a commission of experts and filled in by the expert, and in the case of a customs examination carried out by a commission of experts - by experts included in the commission.
Filling out the conclusion of a customs expert (expert) is carried out in the following order:
paragraph 1 indicates:
a) last name, first name and patronymic (if any) of the customs expert (expert) who conducted the customs examination, and his qualifications (education, specialty specified in the education document, information about the expert specialty);
b) the basis for conducting a customs examination;
c) the place of the customs examination, its start and completion dates;
d) information certified by the signature of a customs expert (expert) that he has been warned about the liability established by the Code of the Russian Federation on Administrative Offenses (Collected Legislation of the Russian Federation, 2002, No. 1, Art. 1; 2021, No. 45, Art. 6843) , for giving a knowingly false conclusion of a customs expert (expert) during a customs examination;
paragraph 2 indicates a list of documents, materials, samples and (or) samples of goods, seized documents or means of identification provided to the customs expert (expert) for carrying out a customs examination. If the decision to appoint a customs examination contains permission from the customs authority that appointed the customs examination for partial or complete destruction, destruction during the customs examination of samples and (or) samples of goods, seized documents or means of identification, such information must be indicated when filling out the conclusion of the customs expert (expert);
paragraph 3 indicates the questions posed to the customs expert (expert). The questions are given in the wording that is given in the decision to appoint a customs examination. If the wording of the question requires clarification, but the customs expert (expert) understands its content, then after citing it verbatim, it may be indicated how the customs expert (expert) understands the question, guided by his special and (or) scientific knowledge and competence;
paragraph 4 states:
a) a list of methods used;
b) data on the devices and equipment used;
c) list of reference materials (literature) used;
d) when describing the external inspection of samples and (or) samples of goods, seized documents or means of identification, the actual time and place of opening the package with the samples (samples) of the goods being examined or the actual time and place of inspection of the goods, a description of the packaging and means of identification are indicated;
e) circumstances relevant for giving an opinion and accepted by the customs expert (expert) as initial data;
f) content and results of the study;
g) explanation of special terms used by the customs expert (expert);
h) the results of previously carried out customs examinations (in the case of an additional customs examination);
i) probable reasons for discrepancies in research results (if the results obtained during a repeat customs examination do not coincide with the results of previously conducted customs examinations);
j) information on samples and (or) samples of goods, seized documents or means of identification used during the customs examination;
k) content and results of research by a customs expert (expert) in the form of separate subsections (when conducting a comprehensive customs examination by a commission of customs experts (experts). The subsection indicates the last name, first name, patronymic (if any) of the customs expert (expert) who filled out the corresponding subsection;
l) a list of materials illustrating the conclusion of a customs expert (expert), drawn up as an appendix to the conclusion;
paragraph 5 states:
a) an assessment of individual stages of the study, analysis of the results obtained as a whole, justification of the conclusions;
b) circumstances established by the customs expert (expert), which are significant for the customs authorities and about which no questions were raised;
c) the reasons for the impossibility of resolving certain issues to the required extent;
6) paragraph 6 indicates the conclusions in the form of answers to the questions posed by the customs authority in the decision to appoint a customs examination, given in the sequence of the questions posed. Consolidation of conclusions on several issues is not permitted.
Each of the questions posed is answered on its merits or the impossibility of its solution is indicated with reference to paragraph 5 of the conclusion of the customs expert (expert).
The formulation of conclusions should be brief, clear, not subject to different interpretations and not require special and (or) scientific knowledge for its interpretation.
The purpose and objectives of customs examination
Customs examination of documents and goods aims to establish:
- compliance of goods with the submitted customs declaration;
- correctness of calculation and payment of customs duties;
- whether the transported goods belong to the group of prohibited goods;
- quality of imported or exported products;
- compliance of goods with safety standards.
If experts discover such violations, the goods will be prohibited from moving across the border, additional payments will be charged or the overpayment will be returned.
From the goals set, it is possible to determine the tasks of customs examination of goods:
- classify the transported products as food or non-food (classify according to the HS code);
- determine in which country the product was produced (to issue a certificate of origin);
- establish the real cost of the product, its value and safety;
- determine the properties and quality characteristics of the product;
- conduct an assessment of transported products that fall under the regime of “processing in the customs territory of the Russian Federation”;
- check that the composition of the goods corresponds to the data specified in the accompanying documents.
It turns out that the key role of customs examination in the implementation of customs control is the establishment of reliable information about goods transported across the border.
Customs examination will check whether the goods being transported comply with legal standards or not.
Subjects and objects of customs examinations
The procedure for appointing and conducting a customs examination is established by Art. 389 Labor Code of the EAEU. It is appointed on the initiative of the customs authorities; special knowledge is required to clarify issues that arise during customs operations.
The subjects of examination in the customs control system are:
- customs expert;
- customs officials;
- persons who transport and declare goods.
All of them have a number of rights and responsibilities when conducting expert activities, and the expert can be held accountable for their improper performance.
The objects of customs examination may be goods and objects moved across the border, their samples and specimens; customs, transport, commercial and other documents accompanying the goods; objects of smuggling. The decision to appoint a customs examination always strictly indicates which object needs to be examined.
Customs examination is carried out in relation to transported goods and accompanying documents.
Types of customs examinations
Depending on the reason for the research, customs expertise is divided into several types:
- Identification
It is carried out in relation to various drinks and food products. It allows you to determine which class or group of homogeneous goods the product belongs to; its name; compliance with quality characteristics and technical descriptions; belonging to goods whose transportation is restricted or prohibited.
- Chemical
It makes it possible to determine the chemical composition and content of components in an object; establish the presence of ethyl alcohol in the sample taken (then the product is subject to special control).
- Certification
Allows you to determine the brand, grade, type and naturalness of the product; its compliance with a specific regulatory and technical document, existing standards and submitted documentation; belonging of an individual unit to one group.
- Materials science
It is carried out to determine whether a product belongs to a specific class of substances, products or materials. The expert is asked several questions: what material is the product made of; what physical, chemical or mechanical properties it has; what technological criteria influence its classification.
- Commodity research
It is also called classification customs examination, since it determines the customs name of the goods according to the Commodity Nomenclature of Foreign Economic Activity, its qualitative characteristics that affect the cost, and the wholesale market price of the goods.
- Estimated
The purpose of this examination is to determine the consumer value of goods converted into federal property. The expert will have to determine the purpose and properties of the product (consumer, in accordance with regulatory and technical documents), and establish its wholesale market value.
In addition to the above, technological and forensic examinations, etc. can be carried out. In this case, customs may request not just one, but several examinations at once. For example, merchandising and examination of the customs value of goods.
Customs authorities may decide to conduct one or several examinations at once.
First, a primary customs examination is carried out. The basis is the decision of the customs authority. Its task is to study objects, samples or samples taken (for example, an initial examination of product quality). If new information is discovered that the specialist did not examine during the initial examination, then an additional customs examination is assigned. It is conducted by the same expert who conducted the primary one. If you do not agree with the expert’s conclusion, then a repeat customs examination is scheduled. However, the research is carried out by other specialists, and previous experts can only observe and give the necessary explanations. You also have the right to request an independent customs examination of goods from a private institution.
The examination appointed by customs is paid from the budget, but the independent examination is paid from its own funds.
Letter of the Federal Customs Service of Russia dated August 20, 2014 No. 01-11/39451
General issues
1. Identify the product and determine whether the information about the product stated in column 31 of the DT corresponds to its actual characteristics?
2. What is the chemical composition of the sample (wt %)?
3802
1. Does the product sample refer to activated carbons, activated mineral products or animal carbons?
3803
1. What is the content of fatty acids in the sample (sample) of the product (more or less 90 wt. %)?
2. Is the product sample unrefined tall oil?
3804
1. Does the chemical composition of the sample (sample) of the product correspond to the chemical composition of the liquor remaining during the production of wood pulp?
2. Does the product sample (sample) have a chemical nature consistent with lignin sulfonates?
3809, 3810
1. Is the product sample an emulsion, dispersion or solution of polymers?
2. Is a sample (sample) of a product a separate organic (inorganic) compound of a certain chemical composition?
3. What is the possible area of application of a sample (sample) of a product?
4. Is a clear or translucent liquid or stable emulsion formed without precipitation of insoluble matter when a product sample is mixed with water at a concentration of 0.5% at a temperature of 20 ° C and kept for 1 hour at the same temperature; if yes, then determine the surface tension of water N/m (dyne/cm).
3811 90 000 0
1. Do the properties of the sample (sample) of the product comply with the conditions given in Note 3 to the CU VED group?
2. Is the product submitted for testing a surfactant, detergent or cleaning agent?
3. Is the product submitted for research a separate organic (inorganic) compound of a certain chemical composition?
3812
1. Do the physical and chemical characteristics of the product comply with the conditions given in Note 3 and the term given in Note 6 to the CU FEA group?
3814
1. What is the content of ethyl alcohol in the product sample (vol. %)?
3815
2. Is a sample of a product a separate compound of a certain chemical composition (group 28 or HS CU)?
3. Do the physical and chemical characteristics and description of the product comply with the conditions given in Note 3 and the term given in Note 6 to the CU FEA group?
3816
1. Is the product fireproof?
3823
1. Is a sample (sample) of a product a separate organic (inorganic) compound of a certain chemical composition?
2. What is the content of stearic acid in the sample (sample) of the product (wt.% in terms of dry matter)?
3. What is the content of oleic acid in the sample (sample) of the product (wt.% in terms of dry matter)?
4. If the chemical composition of the product sample (sample) corresponds to the chemical composition of fatty acids in tall oil, what is the content (wt.% in terms of dry matter) of fatty acids?
5. If a sample (sample) of a product is a fatty alcohol of a certain chemical composition, then what is its content (90 wt.% or more, calculated on a dry matter basis)?
3824
1. Is a product sample a separate organic (inorganic) compound of a certain chemical composition?
2. Is the product sample a polymer (group 39 of the CU FEACN)?
3. Does the claimed polymer belong to homopolymers or is it a copolymer? If it is a copolymer, then determine what other comonomers are in its composition?
4. If the claimed polymer is a copolymer, determine whether any comonomer units predominate by weight, and if so, which ones?
5. If the copolymer contains a polyester, determine whether it is unsaturated or saturated; indicate the name of the polyester.
6. If the copolymer contains a polyether, determine whether it is a polyether of alcohols? If yes, then determine the hydroxyl number. Indicate the name of the polyester.
7. What is the purpose of the components included in the product (plasticizers, fillers, etc.)?
8. Is the sample (sample) of the product artificial waxes and ready-made waxes?
9. Is a clear or translucent liquid or stable emulsion formed without precipitation of insoluble matter when a product sample is mixed with water at a concentration of 0.5% at a temperature of 20 ° C and kept for 1 hour at the same temperature; if yes, then determine the surface tension of water N/m (dyne/cm).
Organization and procedure for customs examination
Let's consider the stages of expert research:
- the customs authority makes a decision to conduct an examination, which poses questions that the specialist must answer;
- the next day he notifies the declarant about this;
- the expert is provided with the necessary materials, samples and specimens for research;
- As soon as the study is completed, the expert makes his conclusion and sends it to the customs authority.
Samples and specimens of goods are taken for customs examination by customs officials. If special knowledge or technical means are needed to select them, then a customs expert is involved.
To conduct research, samples and samples of goods are taken in minimal quantities. An act on selection is drawn up in two copies. The first is handed over to the declarant or his representative, and the second customs examination report is attached to the expert report.
A report on the collection of samples and specimens is drawn up.
If you disagree with the expert’s conclusions, a repeat customs examination is ordered. The new specialist must be given the opinion of the previous expert. You can also challenge the customs examination through court.
Eurasian Economic Commission
Article 137. Terms used in this chapterThe following terms and their definitions are used in this chapter:
1) conclusion - a document containing the results of the study and the conclusions of the customs examination, drawn up in the manner established by the legislation of the member states of the customs union;
2) sample - a unit of goods (products) corresponding to the structure, composition and properties of the entire batch, series of goods (products), or a single object presented in written and other forms of display, the selection of which for the purpose of further research is recorded in the prescribed manner;
3) sample - a product or part of a product, optimally required, established by standardization documentation, characterizing the composition and properties of the entire volume of the product being presented and tested;
4) customs expert - an official of the customs authority authorized to conduct a customs examination;
5) customs examination - organization and conduct of research carried out by customs experts and (or) other experts using special and (or) scientific knowledge to solve problems in the field of customs regulation.
Article 138. Appointment of customs examination
1. Customs examination is appointed in cases where special knowledge is required to clarify issues that arise during customs operations.
2. Customs examination is appointed by customs authorities and carried out by customs experts, as well as experts or specialists from other authorized organizations appointed by customs authorities.
The appointment of a customs examination to other authorized organizations is carried out only if it is impossible for customs experts to carry out such an examination.
Any person who has the necessary special knowledge to give an opinion can be appointed as an expert.
An expert who is not an official of the customs authorities is engaged to conduct a customs examination in accordance with the legislation of the member states of the customs union.
3. Customs examination is assigned to goods, including vehicles, customs, transport (transportation), commercial and other documents necessary for customs operations, and means of their identification.
4. The authorized official of the customs authority makes a written decision on the appointment of a customs examination, which indicates the grounds for its conduct, the surname, first name and patronymic of the customs expert (expert) or the name of the organization in which the customs examination should be carried out, the questions posed before the customs expert (expert), a list of materials and documents provided at the disposal of the customs expert (expert), the deadline for conducting the customs examination and submitting the conclusion to the customs authority.
The decision also states that the expert is warned of liability for giving a knowingly false conclusion.
5. The head of the authorized customs body, organization or a person replacing him has the right to refuse to conduct a customs examination in the following cases:
1) insufficient information to conduct a customs examination;
2) improper execution of the decision to appoint a customs examination;
3) non-compliance with the safety of the packaging of samples or specimens with the description specified in the decision to appoint a customs examination;
4) the absence of a customs expert of the required qualifications on the staff of the authorized customs authority;
5) lack of the necessary material and technical base, special conditions for conducting customs examination.
6. Refusal to conduct a customs examination is made in writing, indicating the reasons for the refusal. Submitted materials, documents, samples and specimens are returned to the customs authority that appointed the customs examination.
7. The customs authority, no later than the day following the day of making the decision to appoint a customs examination, notifies the declarant or another person with authority in relation to goods in writing about the appointment of a customs examination.
8. The costs of conducting a customs examination are reimbursed from the budget of the member state of the customs union whose customs authority has appointed the customs examination.
Article 139. Procedure and period for carrying out customs examination
1. The procedure for conducting a customs examination is determined by a decision of the Customs Union Commission.
2. The period for conducting a customs examination is 20 (twenty) working days from the date the customs expert accepted the materials for production.
The period for conducting a customs examination may be extended with the written permission of the head of the customs authority conducting the customs examination, or a person replacing him, indicating the reasons for such an extension for a period not exceeding the period of temporary storage of goods, if the release of goods is not carried out before receiving the results of the examination, and notification the customs authority that appointed the customs examination.
If a customs examination is carried out in another authorized organization, the period for conducting a customs examination may be extended with the written permission of the head of the customs authority that appointed the customs examination, indicating the reasons for such an extension for a period not exceeding the period of temporary storage of goods, if the release of goods is not carried out before receiving the results of the examination .
3. The period for conducting a customs examination is suspended:
if there is a petition from a customs expert (expert) to the customs authority that appointed the customs examination, to provide him with additional materials, as well as samples and specimens;
in other cases established by the legislation of the member states of the customs union.
4. Based on the results of the customs examination, a conclusion of a customs expert (expert) is issued.
Article 140. Rights and obligations of a customs expert
1. The customs expert has the right:
1) get acquainted with the materials related to the customs examination;
2) involve, with the consent of the customs authority, other experts in the customs examination;
3) refuse, within 1 (one) working day from the date of receipt of materials for customs examination, to conduct a customs examination if the questions raised are beyond his competence, or to submit answers to questions that are not within his competence;
4) request in writing, within 3 (three) working days from the date of receipt of materials for customs examination, additional materials necessary for carrying out customs examination;
5) receive the materials and documents necessary to give an opinion, including samples and specimens for research;
6) clarify the questions posed to him in accordance with his special knowledge and competence;
7) use scientific and technical information from published special and other sources;
use the results of your own tests and research;
9) participate in customs control.
2. The customs expert is obliged:
1) get acquainted with materials related to customs examination;
2) include in the conclusion conclusions about circumstances relevant for customs purposes, about which questions were not raised;
3) conduct research on samples and specimens submitted for customs examination while maintaining their admissibility and reliability, present a conclusion based on a complete, comprehensive and objective assessment of the research results;
4) not to disclose information obtained as a result of the customs examination, not to use it for other purposes and not to transfer it to third parties, except for cases provided for by the legislation of the member states of the customs union;
5) comply with the established deadlines for conducting customs examinations.
3. In case of failure to fulfill or improper performance of his duties, the customs expert shall be liable in accordance with the legislation of the member states of the customs union.
Article 141. Rights of the declarant, other person with authority in relation to goods, and their representatives when appointing and conducting a customs examination
1. When appointing and conducting a customs examination, the declarant, another person with authority in relation to goods, and their representatives have the right to:
1) submit requests to pose additional questions to the expert to obtain an opinion on them;
2) get acquainted with the expert’s conclusion and receive a copy of such a conclusion;
3) be present when samples are taken by customs authorities for customs examination;
4) apply for an additional or repeated customs examination.
2. If the request of the declarant, another person with authority in relation to the goods, or their representative is satisfied, the official of the customs authority who appointed the examination makes an appropriate decision.
If a request is refused, the customs official must inform the person who submitted the request in writing with reasons.
Article 142. Conclusion of a customs expert (expert)
1. The conclusion of a customs expert (expert) must indicate:
1) place, date and time of the beginning and completion of the customs examination;
2) the basis for conducting a customs examination;
3) last name, first name and patronymic of the customs expert (expert) who conducted the customs examination, qualifications and work experience;
4) a mark certified by the signature of a customs expert (expert) stating that he has been warned of administrative or criminal liability for giving a knowingly false conclusion during a customs examination;
5) questions posed to the customs expert (expert);
6) a list of documents, materials, samples and samples presented to the customs expert (expert) for carrying out a customs examination;
7) the content and results of the research, indicating the methods used, assessment of the research results, conclusions on the questions raised and their justification.
2. Materials and documents illustrating the conclusion of a customs expert (expert) or several experts are attached to the conclusion and serve as its integral part.
If the customs examination was carried out with the participation of several experts, the conclusion is signed by all experts and certified by the seal of the organization that conducted the customs examination, if, in accordance with the legislation of the member states of the customs union, such an organization must have a seal.
3. The conclusion of the customs expert (expert) is drawn up in writing in 2 (two) copies, one copy remains with the organization that conducted the customs examination, the second copy is sent to the customs authority that appointed the customs examination.
Article 143. Types of customs examination
1. For the purposes of customs control, the following types of customs examination are carried out: identification, commodity research, materials science, technological, forensic and other examinations, the production of which becomes necessary.
2. Depending on the number of experts involved, a single, commission or complex customs examination is assigned.
Sole examination – examination carried out by a customs expert (expert) individually.
Commission examination is an examination conducted by a commission of customs experts (experts) of one specialty. In case of disagreement between customs experts (experts), each of them or part of the experts has the right to present a separate conclusion.
Comprehensive examination - an examination conducted by a commission of customs experts (experts) in cases where, in order to establish circumstances relevant to the case, research is necessary based on the use of knowledge of various specialties, within the competence of customs experts (experts). Each customs expert (expert) signs that part of the conclusion on which he conducted the customs examination.
3. Customs examination is divided into primary, additional and repeated.
Primary examination is an examination carried out at the request of the customs authority to study objects, samples and specimens.
Additional examination is an examination ordered based on newly discovered circumstances. The additional examination is entrusted to the same or another customs expert (expert).
Repeated examination is an examination carried out in cases where the declarant, as well as the customs authority that appointed the customs examination, disagrees with the conclusion of the customs expert (expert) based on the results of the initial examination.
The repeated examination is entrusted to a commission consisting of 2 (two) or more customs experts (experts), with the exception of the customs expert (experts) who conducted the initial examination. Customs experts (experts) who conducted the initial examination may be present during the re-examination and give explanations to the commission, but they do not participate in the research and preparation of the customs expert’s conclusion.
The procedure for conducting a repeated customs examination in the customs territory of the customs union is determined by a decision of the Customs Union Commission.
When conducting an additional and repeated examination, the customs expert (expert) must be presented with the results of the initial examination.
Article 144. Samples and specimens of goods
1. Customs officials have the right to take samples and specimens of goods for customs examination.
If it is necessary to use special knowledge and use technical means, sampling and samples of goods can be carried out with the participation of a customs expert (expert).
2. Samples and specimens of goods are taken in minimal quantities to ensure the possibility of their examination. A report on the selection of samples and specimens of goods is drawn up in 2 (two) copies in the form established by the decision of the Customs Union Commission.
The second copy of the act is subject to delivery (sending) to the declarant, another person with authority in relation to the goods, or their representatives, if they are identified.
3. The declarant, another person with authority in relation to goods, or their representatives take part in the selection of samples and specimens of goods by customs officials. These persons are obliged to assist customs officials in taking samples of goods, including carrying out the necessary cargo and other operations at their own expense.
Samples and specimens of goods may be taken by customs authorities in the absence of the declarant, another person with authority in relation to the goods, or their representatives in the cases provided for in paragraph 4 of Article 116 of this Code.
In such cases, sampling and sampling of goods is carried out in the presence of 2 (two) witnesses.
4. The customs authority does not reimburse expenses incurred by the declarant, another person with authority in relation to goods, or their representatives as a result of taking samples of goods.
5. Upon completion of the customs examination, samples and samples of goods are returned to the declarant, another person with authority in relation to the goods, or their representatives, or to the customs authority that appointed the customs examination, except for cases when such samples and samples are subject to destruction or disposal in accordance with legislation of the member states of the customs union.
Methods of customs examination
In essence, methods are a set of techniques that experts use when conducting research. The following methods are used within the framework of customs examinations:
- measuring - to establish the mass, volume of products, etc.;
- instrumental - to determine the chemical, physical and other properties of the product;
- organoleptic - to determine product quality indicators using touch, smell, taste and other human senses;
- information and analytical - for analyzing technical and other documentation for goods transported across the border.
The expert must tell in his conclusion what methods he used during the study and why.
Customs examination means
The tools that are used during customs examination make it possible to identify the goods under investigation according to various criteria. Let's look at what they include:
- Documentation
This is one of the most important means of conducting customs examination. Conventionally, they can be divided into three groups: regulatory, technical and technological. The first contain rules, principles and characteristics that relate to certain types of activities (for example, documents in the field of certification). The second - specific characteristics of the product, and the third - information about technological processes (for example, about methods of transporting fruit).
- Marking
Often used in commodity examinations. This includes symbols, text, pictures or graphics printed on the product or packaging. It is labeling that allows you to identify the product and convey information to the consumer. The information on the label must correspond to the information in the accompanying documentation and the data collection terminal. Otherwise, we are talking about a fake.
- Equipment
Technical means of customs examination include analytical laboratory equipment. It allows you to determine the physical and chemical composition of objects to classify the contents.
The expert himself chooses the necessary means for research, but in the conclusion he is obliged to justify his choice.
Letter of the Federal Customs Service of Russia dated 07/05/2019 No. 06-89/40052 “On the direction of information”
On March 21, 2021, the 2nd meeting of the standing commission on issues of classification and country of origin of goods of the Expert Advisory Council for the Implementation of Customs Policy under the Federal Customs Service of Russia (hereinafter referred to as the standing commission) was held.
In accordance with paragraph 7.3.1 of the protocol of the said meeting of the standing commission of the Federal Customs Service of Russia, it was necessary to request the position of the Central Forensic Expert Directorate (hereinafter referred to as CECTU) on the possibility of conducting palynological examinations and assess their overall effectiveness. After receiving the response from CEKTU FCS of Russia, inform representatives of the business community (clause 73.2 of the minutes of the 2nd meeting).
Pursuant to clause 7.3.1 of the protocol, the Federal Customs Service of Russia sent a request to CECTU by letter dated May 29, 2019 N 06-88/31271.
According to the response received by TsEKTU letter dated June 27, 2019 N 01-18/04995 (input by the Federal Customs Service of Russia dated June 27, 2019 N 33376), palynological examinations of goods of non-plant origin are possible. Currently, the following methods are used in CEKTU: “Methodology for the removal (isolation) of microparticles from bulk substances using the example of tobacco products” (bulk substances can also be objects of non-plant origin), “Methodology for conducting research for light industry goods (clothing) based on research of micro-objects”, as well as “Methodology for removing micro-objects from goods and preparing them for microscopy when conducting palynological studies to determine the region of origin of goods”, which describes various approaches to removing micro-objects from goods of various categories.
All forensic services of the Department have experts, as well as methodological and technical equipment to conduct palynological examinations to determine the region of origin.
At the same time, we inform you that research to determine the region of origin of goods is carried out by customs experts using the palynological (or spore-pollen) method of analysis - a method for studying spores and pollen. As a result of the study of spores and pollen, a palynological (spore-pollen) spectrum was compiled, reflecting the composition of the plant region.
It does not matter which of the samples is studied, since directly within the framework of these studies, the identification and assessment of plant pollen and fungal spores that are present on the surface is carried out, and such micro-objects are present on the surface of any objects of the material world, both food and non-food products.
Thus, it is possible to use “Methods for conducting research on fruits and vegetables based on the study of micro-objects (using the example of apples)” when conducting a customs examination on the issue of determining the region (country) of origin of non-food products.
As part of the analysis of the effectiveness of palynological examinations, an information letter with recommendations was sent to regional customs departments and customs offices directly subordinate to the Federal Customs Service of Russia in order to increase the effectiveness of assigned palynological examinations and reduce the number of examinations with the conclusion of the “NPV” on the need to take into account the features of the method used when applying customs examination as a tool for monitoring the country of origin and consider the advisability of appointing examinations in relation to ineffective categories of goods: meat products (meat, lard, offal), frozen fruits and vegetables (subjected to washing, peeling and cutting before freezing), cheeses and cheese products, nuts ( pistachios, peeled almonds, etc.), fish and caviar, as well as other goods, the production and processing technology of which leads to the removal of microparticles of plant origin (pollen grains and plant spores), for example, some technical goods and chemical industry products, mineral raw materials.
We ask you to bring this information to the attention of the members of the standing commission - representatives of the business community and consider clause 7.3.2 of the protocol fulfilled.
Customs examination of intellectual property objects
The Institute of Customs Expertise is needed not only to check the quality of goods, but also to protect copyright and patent rights. Thus, customs examination allows, based on selected samples and specimens, to establish facts of falsification of products imported or exported abroad. For example, applying someone else's trademark to a product.
If such a violation is discovered, the customs authority has the right to refuse the movement of goods, or to seize the products and issue a resolution to bring the violator to justice. But how does an expert identify copyright infringement? To do this, he uses Rospatent information about registered intellectual property objects. The examination itself is appointed and carried out according to the general rules of the EAEU Labor Code.
A special feature of customs examination is the detection of counterfeit, counterfeit and counterfeit goods being transported.
