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 133.
Access to customs officials on the object of the audited entity to conduct on-site customs inspection
1. The test person upon presentation of customs officials the decision (order) for a customs inspection (the act of appointment checks) and identification cards must ensure these officers on the object of the audited entity (except dwellings) for the field of customs inspection.
2. If the law states - members of the customs union has a special procedure for access to public officials on individual objects, such access is made in the manner prescribed by these laws.
3. The test person is entitled to refuse to officials of the customs authority to access an object if:
1) decision (injunction, the act of appointment checks) and (or) service certificates are not filed;
2) Customs officials are not specified in the decision (order, act on the appointment of inspection);
3) officials do not have special permission for access to the facility, if such permission is necessary under the laws of states - members of the customs union.
4. Upon refusal of the audited entity in the access of customs officials conducting the field of customs inspection, the object of the audited entity is drawn up in accordance with the laws of the State - a member of the customs union.
In the case of unjustified refusal of the audited entity to ensure access of customs officials on the object of the audited entity, they may log on to this object with the suppression of resistance and with the opening of locked premises in the presence of two (2) witnesses, except in cases where the law states - members of a customs union established a procedure for access to public officials on individual objects. All cases entering the facilities of the inspectors to the suppression of resistance and with the opening of locked premises customs authorities shall notify the prosecutor within 24 (twenty four) hours.