Customs examination during customs control

In the implementation of customs control in some cases there are questions for the solution of which special knowledge is necessary. This is the case, for example, when you need to get clarifications regarding any cargo, information in the documentation, or vehicle. In such cases, a customs examination is appointed. When conducting customs control of certain types of products, this procedure is mandatory. Consider further what it represents.

General information

Customs examination during customs control is a study carried out by specialists with scientific knowledge. It is necessary to address issues in the field of cross-border transportation of goods. The following features of the customs examination should be highlighted:

1. The implementation of the procedure is based on the application of special knowledge in various fields of technology, art, science or craft.
2. The appointment of a customs examination, as well as its preparation and direct execution, must be carried out in compliance with the established legal regulations. It defines the duties and powers of specialists and other interested parties, as well as the main stages of the study itself.
3. At the end of the examination, a conclusion is given. The authorized bodies consider this act when making decisions regarding the future fate of the cargo.

Objects of study

Actual data established and investigated during customs control are the subject of customs examination. Mainly, these data relate to cargo verification to determine whether the information contained in the declaration and other documents matches the name, cost, quantity, origin of products transported across the border. The specialists conducting the research should have knowledge not only in the field of supervision, but also in other areas. One of these industries is commodity science. Both the customs examination and other control measures require clarity in compliance with the norms established by law. The objects of research may be:

1. Documentation containing information about the transported cargo and vehicle.
2. Products and vehicles that are under customs control.
3. Documentation containing data on the performance of actions (operations) regarding goods and vehicles.

Thus, a customs examination can be carried out regarding everything that is in one way or another connected with the transport of transport and products across the border.

Research objectives

The main goal of the customs examination is to protect the Russian market from low-quality products. Its achievement requires the concentration of various efforts, since research should be conducted from different perspectives. In this regard, several important tasks arise before specialists. First of all, a thorough study of the documentation should be carried out. To determine the quality of products, certificates and details are studied. These papers act as supporting documentation and are the most important subject of verification.

Together with these specialists, it is always necessary to observe the terms of the customs examination. Often, goods that include food are delivered to the border crossing point. Most of these products are perishable goods. In such cases, specialists need to do their job as quickly as possible.Often, the customs examination of the documentation acts only as the first stage, and the certificates do not always correspond to the actual quality of the cargo. In this regard, some types of products undergo epidemiological testing. It allows you to detect potentially dangerous cargo and do not miss it on the territory of the state. All this applies not only to food. Cargo containing highly toxic compounds, which are also tested, also moves across the border. For them, in particular, a chemical customs examination is provided.

Tolls

Customs examination ensures payment of all mandatory deductions. For the supplier, the duty acts as an additional cost. In this regard, some carriers try to evade payments. To identify such facts, a thorough inventory of products and accompanying documentation is carried out. During this procedure, duties are also calculated taking into account the market value of the products. Previously, the solution to the problem was hampered by the lack of the necessary equipment at checkpoints. However, recently the procedure has been greatly simplified. Now, at the checkpoints, equipment has been installed that checks the weight of the cargo and shows its unaccounted amount.

The procedure for conducting customs examination: basic requirements

The study by the official should be agreed with the head or deputy head of the supervisor. This is ensured by the adoption of an appropriate resolution. The official, in turn, makes a decision that a customs examination will be performed (a sample document is presented in the article). The act shall indicate:

1. The reasons for the study.
2. Name of authority or full name The specialist responsible for conducting the customs examination.
3. Questions that should be resolved in the study.
4. List of documents and materials that are available to the specialist.
5. The period during which the customs examination of the goods will be carried out and an opinion should be provided.

The decision should also indicate a warning to the specialist about responsibility for drawing up a knowingly false act based on the results of the study. In the resolution, the questions may not allow different interpretations and go beyond the competence of the authorized person. Any employee who has the special necessary knowledge to draw up an opinion can act as an expert. A specialist who is not an official of the authorized body may be involved in the study in accordance with the laws of the Member States of the Customs Union. The objects of examination and other materials that are necessary for the preparation of the examination must be provided in sealed and packed form. Oversized cargo is studied at its location.

Authorized Entities

Customs expertise may be conducted by the Central Administration or the Forensic Service (CECTU or EX). If the indicated authorities cannot carry out the research, then it is entrusted to state institutions. They are specialized bodies of executive (federal) power of the constituent entities of the Russian Federation. Their tasks include ensuring the implementation of the powers of the inquiry bodies, judges, prosecutors and investigators by organizing and conducting an examination.

Submissions

To conduct the study, an authorized specialist or body must obtain

1. Decision or ruling on the purpose of the audit. The document should be sent to the head of the ECS, or CECTU, or to another institution where the study will be carried out, with a cover letter.
2. Act (protocol) on sampling. This document is required especially in cases where a chemical customs examination is carried out.
3. A copy of the declaration and other papers containing information related to the subject of the study and necessary to clarify the issues that arose.
4. Objects of expertise. These include vehicles, documentation, samples, evidence And so on.
5. Samples for comparative analysis.

lead time

The examination period is set in Art. 378 of the Customs Code of the Customs Union. It must not exceed:

1. The period of temporary storage (two months) in the event that production is not carried out until the result of the study.
2. Six months, if the examination is performed in relation to the vehicle.
3. Year - in other cases.

The examination period may be extended according to the rules established by the laws of the Member States of the CU. The duration of the study may be suspended at the request of a specialist to the body, by the decision of which it was started, on the provision of samples and additional materials, or in other cases stipulated by the norms.

Results Act

At the end of the examination, a conclusion is drawn up. It is executed in writing in duplicate. One of them remains in the institution that conducted the study, and the second to the body by whose decision it was appointed. The conclusion shall indicate the place and time of the examination, by whom and on the basis of which it was carried out, the questions that were posed, as well as its results and content, conclusions and justifications.

Documents and materials illustrating the information present in the act are attached to it and act as its integral part. If, during the course of a study, a specialist establishes circumstances of significant importance, regarding which no questions were posed to him, he may include conclusions on them in conclusion. When conducting an examination by several authorized persons, the act is signed by all specialists. In case of disagreement, each employee draws up his opinion separately. The customs authority transfers to the declarant or other interested parties (if they are known), which have the authority with respect to the products or vehicles, a copy of the expert’s conclusion or message about the impossibility of giving it.

Repeated and additional verification

The procedure for their implementation is established in the legislation of the Customs Union. With insufficient completeness or clarity of information present in the conclusion, an additional check is provided. She can be entrusted with the same or another expert (organization). If the conclusion of the expert is unreasonable, a second check is provided. Its implementation is entrusted to other experts (organizations).

Specialist Rights

During an audit, an employee may:

1. Participate in specific actions during customs control with the permission of the authorized body.
2. Get acquainted with the materials that relate to the subject of the study.
3. Involve other experts in the examination with the consent of the authorized body.
4. Request additional information that is necessary for the production of the study.
5. Refuse to issue an opinion if the materials provided for the audit are insufficient, or if the specialist does not have the appropriate knowledge to carry out the examination.

Important point

Information obtained by an expert in the process of preparing and conducting an immediate audit may constitute banking, commercial or other secret or constitute confidential information. These data should not be disclosed, used for other purposes or transmitted to third parties, except as provided for in the law.

Rights of the declarant or his representative

The legislation of the Customs Union establishes the legal capabilities of interested parties. In particular, the declarant or his representative has the right:

1. To declare a reasoned challenge to the expert.
2. Submit a request to pose any additional questions to receive answers from a specialist.
3. Submit a request for the appointment of a specific officer to carry out the study.
4. Be present in the verification process (with the permission of the authorized body).
5. Take samples and samples of products.
6. To get acquainted with the conclusion drawn up by the specialist based on the results of the study, or a message about the impossibility of giving it and receiving a copy of the act.
7. Submit a request for additional or re-verification.

Upon the satisfaction of the request of the declarant or his representative, the person who appointed the examination shall issue an appropriate decision. If the application is refused, the authorized employee must reasonably notify the applicant.

Samples

An authorized employee in the course of customs control may take the materials necessary for the examination. An appropriate act must be drawn up about this. Its form is established by the federal executive body, which is authorized in the field of customs affairs. The act is drawn up in 2 copies, one of which is transferred to the declarant or his representative. In some cases, sampling is carried out in the presence of a specialist. Samples may be taken in minimum quantities sufficient to carry out the examination. A permit to take is issued if this procedure:

1. Will not change product specifications.
2. It will not be difficult to carry out customs control.
3. It will not entail evading payment of duties, taxes or non-compliance with the restrictions and prohibitions established by Russian legislation governing foreign trade.

When sampling, a separate declaration is not submitted, provided that they are indicated in a common document for all products. Interested party can reduce the customs value of products by a hundred samples if they were selected by an authorized body and not returned at a specified time. Declarants and their representatives may be present during the sampling process and are obliged to assist employees, including performing freight and other operations at their own expense. If samples and samples were taken by other government agencies, they must notify the customs authorities. The rules in accordance with which the taking of the necessary materials is carried out are established by the executive bodies of the federal government in accordance with the Customs Code and other regulatory acts of the Russian Federation. After the study, samples and samples must be returned to the owner, except when the materials must be disposed of or destroyed, or the cost of returning them is higher than their value.

Conclusion

Thus, from the above information, it becomes clear that customs examination is a rather complicated scientific and practical study. It is carried out by authorized specialists and bodies with relevant knowledge. Verification includes the study of not only the product itself, but also the documentation that accompanies it. Depending on the object of study, various methods of customs examination are being developed, technical means and techniques, equipment, devices, devices for obtaining the most accurate results are being introduced. When checking, a decision is made. The time of the examination is established by the official taking into account the complexity of the process and in agreement with the head of the authorized authority. The results of the research are formalized in a special act - a conclusion. The powers of an expert are regulated in Art. 378, 141 and 140 TC TC.