CUSTOMS EXAMINATION 2021
The procedure for conducting customs examination is established by Chapter 53 of the EAEU Labor Code,
Decision of the Customs Union Commission dated May 20, 2010 No. 258 “On the procedure for conducting customs examination during customs control”.
Order of the Federal Customs Service of Russia dated January 16, 2019 No. 34 “On approval of the Procedure for conducting customs examinations, the form of the decision of the customs authority to appoint a customs examination”
The procedure for selection by the customs authorities of the Russian Federation of samples (samples) of goods for customs examination and the Procedure for suspending the period for carrying out customs examination are established by Order of the Federal Customs Service of November 20, 2014 No. 2264,
Letter of the Federal Customs Service of Russia dated October 18, 2013 N 01-11/46963 clarified the deadlines for sending materials (documents, samples and samples of goods) for customs examination.”
The procedure for coordination with the customs authority conducting customs examination, assignment of customs examination by the customs authority to another authorized organization conducting customs examination was approved by Order of the Federal Customs Service of Russia dated July 28, 2011 No. 1541
Order of the Federal Customs Service of Russia dated October 15, 2013 No. 1940 “On approval of the Instructions on the actions of customs officials carrying out classification of goods and customs control when checking the correct classification of goods according to the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union” established requirements for the appointment of an examination in order to confirm the classification code .
Order of the Federal Customs Service of July 30, 2010 N 1427 “On approval of time standards for carrying out examinations and Methodological recommendations”
Order of the Federal Customs Service of August 26, 2015 No. 1735 “On the standards for time spent on conducting examinations in the Central Forensic Customs Administration”
Letter of the Federal Customs Service of Russia dated March 29, 2016 No. 01-11/14297 “On sending a list of questions”
Letter of the Federal Customs Service of Russia dated August 20, 2014 No. 01-11/39451 “On the list of questions for experts”
Letter of the Federal Customs Service of Russia dated October 16, 2018 No. 01-11/65290 “On the appointment of customs examinations in electronic form”
Order of the Federal Customs Service of July 21, 2011 N 1500 “On approval of the Procedure for making a decision on the involvement of an expert (specialist) of another authorized organization to conduct a customs examination”
Letter of the Federal Customs Service of Russia N101-11/65290 dated October 16, 2018 “On the appointment of customs examinations in electronic form“
Certification of experts of the central forensic forensic production is carried out in the manner established by Order of the Federal Customs Service of the Russian Federation dated August 5, 2010 N 1457
Letter of the Federal Customs Service dated August 20, 2014 No. 01-11/39451 “List of questions for experts when appointing a customs examination”
Federal Law of 03.08.2018 N 289-FZ (as amended on 01.05.2019) “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation”
- Federal Law of 03.08.2018 N 289-FZ (as amended on 01.05.2019) “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation”
- Article 335. Customs examination during customs control
- Article 336. Conducting a customs examination by another expert organization (another expert)
1. Customs examination during customs control is appointed and carried out in accordance with Chapter 53 of the Code of the Union, taking into account the provisions of this article.
2. The customs authority authorized to carry out customs examinations is determined by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
3. The head of the authorized customs body has the right to delegate part of his powers to organize customs examinations to his deputies and heads of structural units of the authorized customs body carrying out expert activities.
4. Certification of customs experts of the authorized customs body for the right to independently conduct customs examinations is carried out in the manner established by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
5. The procedure for conducting a customs examination, the form of the decision of the customs authority on the appointment of a customs examination, as well as the format and structure of the decision of the customs authority on the appointment of a customs examination in the form of an electronic document are determined by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
6. If it is impossible to complete the customs examination within the time period provided for in paragraph 1 of Article 390 of the Code of the Union, in cases determined by the federal executive body exercising the functions of developing state policy and legal regulation in the field of customs, the period for conducting the customs examination with written permission the head of the authorized customs body and indicating the reasons for such an extension may be extended for a period not exceeding four months from the date of the decision to extend the customs examination.
7. In the case of a customs examination carried out by another expert organization (by another expert) in accordance with Part 1 of Article 336 of this Federal Law, the period for conducting a customs examination may be extended with the written permission of the customs authority that appointed the customs examination, indicating the reasons for such an extension for the period specified in Part 6 of this article.
8. The procedure for extending the period for conducting a customs examination is determined by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
9. The customs authority that appointed the customs examination shall notify the declarant or other person with authority in relation to the goods about the extension of the period for conducting the customs examination in the manner established by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
10. The period for conducting a customs examination is suspended in cases where there is a petition from a customs expert (expert) to the customs authority that appointed the customs examination to provide him with additional materials, documents, samples and (or) samples of goods, a written request from the authorized customs body (other expert organization ( another expert) to the customs authority that appointed the customs examination, to clarify the issues raised in the decision to appoint a customs examination, as well as in other cases determined by the federal executive body exercising the functions of developing state policy and legal regulation in the field of customs affairs .
11. The customs examination is suspended for a period of no more than ten working days. The procedure for suspending the deadlines for conducting a customs examination is determined by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
12. The procedure for sampling and (or) specimens of goods for customs examination is determined by the federal executive body exercising control and supervision functions in the field of customs affairs, on the basis of the provisions of Article 393 of the Union Code.
13. The procedure for seizure, the form, format and structure of the act of seizure for customs examination of customs, transport (transportation), commercial and other documents, means of identifying such documents and goods in the form of an electronic document are determined by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
14. The form of the conclusion of a customs expert (expert), the format and structure of the conclusion of a customs expert in the form of an electronic document, the procedure for filling out the conclusion of a customs expert (expert) are determined by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
15. The authorized customs body may conduct other studies and tests in the manner established by the legislation of the Russian Federation, as well as studies, the procedure for which is determined by the federal executive body exercising control and supervision functions in the field of customs affairs.
1. If it is impossible for the authorized customs body to carry out a customs examination, the customs examination may be assigned to another expert organization (another expert).
2. The assignment of customs examination to another expert organization (to another expert) is carried out on a contractual basis.
3. If payment is made for the services of another expert organization (another expert) for conducting a customs examination, payment of expenses associated with the conduct of a customs examination by another expert organization (another expert) is carried out at the expense of the federal budget.
4. In case of appointment of a customs examination in accordance with paragraph two of paragraph 2 of Article 389 of the Code of the Union, expenses incurred in connection with the conduct of such a customs examination shall be reimbursed at the expense of the person in respect of whose goods and (or) documents the customs examination is carried out, if The results of the customs examination revealed violations of international treaties and acts in the field of customs regulation, in the manner established by the executive body exercising the functions of developing state policy and legal regulation in the field of customs affairs.
5. If the customs examination is assigned by the customs authority to another expert organization (another expert), such expert organization (expert) submits to the customs authority that appointed the customs examination documents confirming the competence of the expert who will be entrusted with the customs examination.
6. An expert of another organization enjoys the rights and performs the duties established by Article 394 of the Code of the Union.
7. The procedure for assigning a customs examination to another expert organization (to another expert) is determined by the federal executive body exercising the functions of control and supervision in the field of customs affairs.
ORDER of the Federal Customs Service of the Russian Federation dated November 19, 2018 N 1859 “ON DETERMINING THE CUSTOMS AUTHORITY AUTHORIZED TO PRODUCE CUSTOMS EXAMINATIONS DURING CUSTOMS CONTROL” (Registered with the Ministry of Justice of the Russian Federation on January 17, 2019 N 53406)
Order of the Federal Customs Service of Russia dated December 20, 2018 No. 2082 “On approval of the Procedure for sending information based on the results of customs examinations, forensic examinations and studies, examinations appointed in cases of administrative offenses. ”
Order of the Federal Customs Service of Russia dated January 17, 2019 No. 46 “On approval of the form of the conclusion of a customs expert (expert) and the Procedure for filling out the conclusion of a customs expert (expert)”
Order of the Federal Customs Service of Russia dated January 16, 2021 No. 34 “On approval of the Procedure for conducting customs examinations, the form of the customs authority’s decision to appoint a customs examination”
Order of the Federal Customs Service of Russia dated 02/05/2019 No. 180 “On approval of the Procedure for the seizure of customs, transport (shipment), commercial and other documents, means of identifying such documents and goods for customs examination and the form of the act on the seizure of customs, transport (shipment), commercial and other documents, means of identifying such documents and goods for customs examination”
Order of the Federal Customs Service of Russia dated 02/07/2019 No. 203 “On approval of the Procedure for certification of customs experts for the right to independently conduct customs examination”
Order of the Federal Customs Service of Russia dated 02/07/2019 No. 204 “On approval of the Procedure for extending the period for conducting a customs examination, the Procedure for notifying the declarant or other person with authority in relation to goods about the extension of the period for conducting a customs examination, the Procedure for suspending the period for conducting a customs examination”
WE PROVIDE SERVICES TO LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS (WE DO NOT WORK WITH INDIVIDUALS), INCLUDING: DECLARANTS (IMPORTERS and EXPORTERS), CUSTOMS REPRESENTATIVES, TSW OWNERS, AUTHORIZED ECONOMIC ENTITIES SKI OPERATORS, CUSTOMS CARRIERS. WE PROVIDE LEGAL SERVICES RELATED TO OPERATIONS PERFORMED WHEN MOVEMENT OF GOODS AROSS THE CUSTOMS BORDER OF THE EAEU IN THE RUSSIA REGION. WE ARE READY TO EXPLAIN THE MECHANISM OF REGULATORY REGULATION OF PROCESSES RELATED TO THE MOVEMENT OF GOODS ALONG THE BORDER, TO EVALUATE THE LEGALITY OF THE ACTIONS OF THE STATE CONTROL AUTHORITIES, TO APPEAL INDEPENDENTLY OR TO HELP YOURS RISTS ARE NOW TO APPEAL ILLEGAL ACTIONS TO HIGHER AUTHORITIES AND THE COURT.
First oral consultation is FREE (call or WhatsApp +7(906)4-313-865 ) Oral consultation – 1000 rubles Written consultation – 5000 rubles Subscription service for a month (written and oral consultations) – 15000 rubles Subscription service for a month (written and oral consultations, appealing illegal actions and decisions) – 30,000 rubles Departmental appeal (decisions on classification, customs value, preferences, application of forms of control) – 20,000 rubles Supporting an administrative investigation and preparing a complaint against a decision in a case of an administrative offense – 20 000 rubles Legal challenge (preparing a position on the case + travel expenses) – 40,000 rubles Support of customs inspection (preparing a response to a request, drawing up objections to the inspection report) – 40,000 rubles The list and price of services can be changed by agreement of the parties. The price of services does not include VAT, since the services are provided under an agreement with an individual entrepreneur using a simplified taxation system. Email WhatsApp +7(906)4-313-865
Tweet
Federal Customs Service of Russia dated January 23, 2014 N 01-11/02556 “On sending a sample bank guarantee”
FEDERAL CUSTOMS SERVICE
LETTER dated January 23, 2014 N 01-11/02556
ABOUT SENDING A SAMPLE BANK GUARANTEE
For the purpose of uniform application by customs authorities of the provisions of Articles 138 and 139 of the Federal Law of November 27, 2010 N 311-FZ “On Customs Regulation in the Russian Federation” (hereinafter referred to as the Federal Law) and the possibility of using general security for the payment of customs duties and taxes provided in the form of a bank guarantee, in any customs authority the Federal Customs Service of Russia recommends that customs authorities accept bank guarantees drawn up in accordance with the attached sample.
The sample was developed on the basis of the provisions of Articles 368 - 379 of the Civil Code of the Russian Federation, taking into account the requirements of Part 4 of Article 141 of the Federal Law.
Please bring the contents of this letter to the attention of officials of subordinate customs authorities.
First Deputy Head, Colonel General of the Customs Service V.M. MALININ
Application
Sample
BANK GUARANTEE N __________ dated ___________ ______________________________________________________________________________ (full name of the guarantor organization, location (legal address), ________________________________________________________________________________, license of the Bank of Russia, OKPO code, INN, OGRN, financial details) hereinafter referred to as “Guarantor”, hereby guarantees proper execution ___________________________________________________________________________ (name of the principal organization, location (legal address), _________________________________________________________________________, OKPO code, INN, OGRN, financial details) hereinafter referred to as the “Principal”, obligations to pay customs duties, possible interest and penalties arising in accordance with the Customs Code of the Customs Union and the legislation of the Russian Federation on customs affairs, when the Principal carries out several customs operations within a certain period of time, before the customs authorities of the Russian Federation, hereinafter referred to as the “Beneficiary”. The Guarantor hereby undertakes to pay the Beneficiary any amount not exceeding _______________________________________________________ rubles (amount in figures and words) no later than 10 calendar days from the date of receipt of the written request of the Beneficiary containing an indication of what the Principal’s violation of its obligations is. The Guarantor's obligation to the Beneficiary under this guarantee is limited to the amount for which the guarantee is issued. The Guarantor's obligation to the Beneficiary is considered fulfilled subject to the actual receipt of funds to the account of the Federal Treasury and (or) to the account determined by the international treaty of the member states of the Customs Union. In case of failure to pay the funds due under this bank guarantee on time, the Guarantor gives the Beneficiary the right to write off the amount due in an indisputable manner and undertakes to pay a penalty in the amount of 0.1% of the amount payable for each calendar day of delay, starting from the day following on the day of the payment deadline established in the request. This warranty is irrevocable, comes into force on __________ and is valid until _______________________ inclusive. Head of the guarantor organization (person replacing him) ___________ ________________________ (signature) (initials, surname)
———————————
The person replacing the head of the guarantor organization must be authorized in the manner prescribed by the legislation of the Russian Federation.
