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. In case of detection by customs authorities in carrying out the control of customs value of goods prior to their release signs indicating that the information on the customs value of goods may be inaccurate or declared information is not confirmed, the customs authority conducting additional inspections in accordance with this Code, the term and procedures of which are set by the Commission of the customs union.
In this case, the customs authority decides to conduct an additional inspection, which shall be communicated to the declarant. Decision of the customs authority should be justified and contain a list of specific indications that the information on the customs value of goods may be inaccurate or declared information is not confirmed. The order, timing and form of communicating the decision to conduct an additional test set by the Commission of the customs union.
Prior to the customs authority on the results of additional testing solutions against the goods customs value control of the customs value of goods shall be considered incomplete.
2. If additional testing can not be carried out within the terms established by Article 196 of this Code for the release of goods, the decision to conduct an additional test is not grounds for refusing to release the goods. Issue is subject to the provision declaring the payment of customs duties and taxes, as computed by the customs authority in accordance with paragraph 2 of Article 88 of this Code.
3. To conduct further verification of information stated on the customs value of goods, the customs authority may request the declarant additional documents and information and set a date for the submission, which should be sufficient for this, but does not exceed the limit fixed by Article 170 of this Code.
The declarant shall submit the requested customs authority additional documents and information or provide a written explanation of the reasons why they can not be represented.
Declarant has the right to prove the validity of using the chosen method of determining the customs value of goods and authenticity of documents and information.
4. If the declarant has not provided the requested customs authority of documents, information, and (or) to explain the reasons why they can not be presented, or such information and documents do not address the reason for the additional inspection specified in paragraph 1 of this Article, the customs authority on the results of additional test decides on the adjustment of the declared customs value of goods based on information available to it and meets the requirements of the contract states - members of a customs union, regulating the customs value of goods transported across the customs border of the customs union.
5. If the results of further verification by the customs authority of the decision on accepting the application declaring the customs value of goods, the refund (credit) amounts of security shall be in accordance with Article 90 of this Code.