To the Contract about the Customs code
Customs union accepted
By the decision of Interstate Council
The Euroasian economic community
( Supreme body of customs union)
At a level of the chapters of the states
From November 27, 2009 N 17
A r t i c l e 98.
Submission of documents and information required for customs control
1. Declarant, the person carrying out activities in the field of customs and other interested persons are obliged to submit to customs authorities the documents and information required for customs control, either orally, in writing and (or) electronic forms.
2. Customs authority may request documents and information necessary for customs control in writing and (or) electronic forms and install term their submission which should be sufficient for submission requested documents and information.
3. For customs control, customs authorities are entitled to receive in accordance with the laws of - members of a customs union from banks and institutions performing certain types of banking transactions, documents and information about financial transactions carried out by external economic transactions.
4. In order to exercise customs control after the release of goods, customs authorities are entitled to request and receive business and accounting documents, and other information, including in electronic form, relating to the movement of goods across the customs border, their production and use in the customs territory of the customs union or outside .
5. Documents required for customs control shall be kept by persons and customs authorities, within 5 (five) years after the goods under customs control, unless another date is specified by the legislation of the states - members of the customs union.
Persons conducting activities in the field of customs, shall keep the documents required for customs control, within 5 (five) years following the year in which customs operations.