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
1. Customs inspection is carried out by customs authorities in order to verify compliance with the requirements of persons established by the customs legislation of the customs union and the law states - members of the customs union.
2. Customs inspection is carried out by customs authorities of the state - member of a customs union in respect of (a) the audited entities created and (or) registered under the laws of this State - a member of the customs union.
Under the inspectors are understood:
carrier, including customs carrier;
person having authority in relation to the goods after their release, or his representative;
person carrying out the temporary storage of goods;
owners of duty-free shops, customs and other stores;
authorized economic operator;
other persons, either directly or indirectly involved in deals with goods placed under the relevant customs procedure;
the person against whom there is information that in his possession and (or) use are (were) the goods in violation of the order established by this Code, including illegal movement across the customs border.
3. When customs inspection by customs authorities checked:
1) the fact of placing goods under a customs procedure;
2) reliability of the information declared in the customs declaration and other documents submitted to the customs declaration of goods, influenced the decision to release the goods;
3) compliance with the restrictions on use and disposal of conditionally released goods;
4) compliance with the requirements established by the customs legislation of the customs union and the law states - members of a customs union, to persons engaged in activities in the field of customs;
5) of the persons concerned, including those working in the field of customs, established the criteria necessary to assign the status of authorized economic operator;
6) other areas identified by the customs legislation of the customs union and the law states - members of the customs union.
4. Customs inspection is carried out by comparing the information contained in the documents submitted by placing the goods under the customs procedure, and other information available to the customs authority, with the data of accounting and reporting of accounts and other information obtained in the manner prescribed by the customs legislation of the customs union and the law states - members of the customs union.
5. At the customs inspection may use different forms of customs control, established by Article 110 of this Code.
6. Customs inspection should be preceded by preparatory work, during which the defined list of issues to be reviewed, if necessary, a program is held.
7. Customs inspection is carried out in the form of a desk customs inspection or exit customs inspection.
8. To participate in the customs inspection may be involved officials from other government regulatory bodies of the state - member of a customs union in accordance with the laws of the State - a member of the customs union.
9. In establishing during the customs check signs of administrative violation or a crime being taken by customs authorities in accordance with the laws of the State - a member of the customs union.
10. Procedure for Customs inspection is determined by chapter 19 of this Code.
11. The results of the customs inspection process documents in accordance with the laws of - members of the customs union.
12. Decision-making procedure based on customs inspection determined by the laws of States - members of the customs union.