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 135.
Rights and obligations of the audited entity in the customs inspection
1. The test person during a customs inspection is entitled to:
1) request the customs authorities and get information from them about the legal provisions of States - members of a customs union, on the order of carrying out customs inspections;
2) provide all the means at his disposal the documents and information confirming the release of goods, as well as compliance with Customs laws and customs union legislation of the States - Members of the customs union;
3) to appeal against decisions and actions (or inaction) of customs authorities in accordance with the legislation of States - members of a customs union;
4) exercise other rights under the laws of the customs union and the law of the State - a member of the customs union.
2. The test person during a customs inspection must:
1) produce goods for which customs inspection;
2) provide on request of customs authorities in a timely manner the information and documents no matter in what medium they are information and an application on paper;
3) to ensure unhindered access of officials conducting the field of customs inspection, the objects of the audited entity and to provide them with the workplace;
4) make a note of the receipt on the original decision (order) for a customs inspection (the instrument of appointment checks);
5) if needed for the purpose of customs inspection documentation is compiled in a language other than the official language of the State - a member of the Customs Union, represented by the inspection officials of customs authorities translation of the documents;
6) to identify the persons responsible for providing the information is verified by officials of the customs authority not later than two (2) calendar days from the date the decision (order) for a customs inspection (the instrument of appointment checks);
7) perform other duties under the laws of the customs union and the law states - members of the customs union.