Customs control. Customs control in Russia: features of the procedure
Concept and content general conditions customs control.
Section 3 of the Customs Code of the Customs Union, section 3 of the Federal Law “On Customs Regulation”.
In Art. 4 of the Customs Code of the Customs Union gives the concept: customs control - a set of measures carried out by customs authorities, incl. using systematic risk management in order to comply with customs legislation.
10 customs control groups:
1. The procedure for carrying out customs control - customs control is carried out by the DL of the customs authority in relation to:
goods, incl. vehicles moving across the border;
customs declarations, documents and information about goods;
activities of persons associated with the movement of goods;
persons crossing the border.
2. When carrying out customs control, systematic risk management is used, i.e. The customs authority does not control all goods, but only those that are associated with dangers to the economy. Risk – the degree of probability of non-compliance with customs legislation;
3. Goods are under customs control - when imported, goods are under customs control from the moment they cross the customs border, when exported - from the moment the declaration is registered;
4. Customs control zones can be created along the state border of the Russian Federation, at checkpoints across the state border, in places where customs operations are carried out (temporary storage warehouses, customs warehouses, duty-free stores);
The movement of goods, vehicles, and individuals across the border of customs control zones is permitted with the permission of customs authorities and under their supervision. Inspection of goods can be carried out in customs control areas.
Providing documents and information. The declarant and persons carrying out activities in the field of customs are required to submit to the customs authorities the documents and information necessary for customs control;
The customs authority has the right to request documents and information and set a deadline for their provision. To carry out customs control, customs authorities have the right to receive from banks information on monetary transactions based on foreign economic information.
customs control after the goods are released. Customs authorities carry out customs control within 3 years from the date the goods are under customs control;
Liberation. Personal luggage is not subject to customs inspection:
heads of state - members of the CU and members of their families accompanying them;
heads of government, members of government, if these persons cross the customs border in connection with the performance of official duties;
heads of foreign states, heads of government of foreign states, ministers of foreign affairs visiting the country on an official visit;
foreign military ships (vessels), combat aircraft and aircraft under their own power, military property, foreign aircraft performing international flights during the period of parking in customs control zones at international airports are exempt from customs inspection;
8. Inadmissibility of causing unlawful harm during customs control. Losses caused to persons by unlawful decisions, actions of the customs authority and DP during customs control are subject to compensation in full.
Methods and means of carrying out customs control.
identification is a technique that facilitates the production of certain forms of customs control through specification, i.e. paying attention to individual signs. Carried out by applying seals, seals, alphabetic and digital markings, signs, stamping, sampling and sampling, detailed description of goods, drawings, etc.;
Identification means may be changed, removed, or destroyed by customs authorities only with their permission or except in cases where there is a real threat of destruction, irretrievable loss, or significant damage to goods.
collection by customs authorities of information about persons during customs control;
for the purpose of carrying out customs control, customs authorities have the right to collect information about persons engaged in foreign economic activity related to the movement of goods across the border (on state registration, on the composition of property, on open bank accounts, on the solvency of persons). Information from the customs authority is federal property.
use of technical means during customs control;
All technical means must be safe for human life and health, and must not cause harm to goods or vehicles. Inspection tools, chemicals.
use of dogs;
NA: Government resolution “On establishing rules for the use of dogs during customs control.” Subject to goods, persons, vehicles. Service dogs are used to search for drugs, weapons, and ammunition.
attracting specialists and experts from other government agencies to provide assistance during TC.
Forms of customs control:
verification of documents;
oral survey;
receiving clarifications;
customs surveillance;
customs inspection;
customs inspection;
Personal inspection;
checking the labeling of goods with special marks, the presence of identification marks on them;
inspection of premises and territories;
customs inspection;
accounting of goods under customs control;
checking system accounting of goods and reporting on them.
Customs inspection by the actions of the DL of the customs authorities is associated with the opening of the packaging of goods or cargo space, vehicles, or containers, other places where goods are or may be located, violation of customs seals or other means of identification placed on them, disassembly, or violation of the integrity of the goods being inspected. . It is carried out in the presence of 2 witnesses.
Personal customs inspection is an exclusive form of customs control, which is carried out by a written decision of the head of the customs authority or his deputy if there are sufficient grounds to believe that the individual moving across the customs border, or located in the customs control zone or transit zone, is hiding on his person and does not voluntarily issues goods transported in violation of customs legislation.
Before the start of a personal search, the DL presents the FL with a written decision to conduct a personal search, familiarizes the FL with his rights and obligations during such control and offers to voluntarily hand over the hidden goods.
A personal search is carried out by the DL of the customs authority of the same gender as the person being searched in the presence of 2 witnesses of the same gender in an isolated room.
Access to the premises of other DPs and the possibility of observing the inspection must be exclusive. An examination of the body of the person being searched must be carried out by a medical professional. During a personal search of a minor or incompetent individual, his legal representatives or persons accompanying him must be present. A report on the conduct of a personal search is drawn up in 2 copies.
1.General provisions related to customs control. Customs control zones. The concept of selectivity of customs control.
2.Customs control operations
3.Detention of goods and documents during customs control.
4.Additional provisions relating to customs control.
1. General provisions relating to customs control. Customs control zones. The concept of selectivity of customs control.
Customs business is a set of methods and means that ensure compliance with customs legislation. The implementation of customs affairs is aimed at compliance legal norms, defining the provisions that must be fulfilled by legal entities and individuals when moving goods and vehicles across the customs border. One of the elements that makes up the customs business and ensures compliance with legislation is customs control.
Thus, customs control defined as “a set of measures carried out by customs authorities in order to ensure compliance with customs legislation"(Article 8 of the Labor Code).
The state has assigned the customs authorities the exclusive right to exercise customs control. In accordance with Art. 275 of the Customs Code of the Republic of Belarus, on behalf of the customs authorities, customs control is carried out by authorized officials of the customs authorities. Customs control is an activity officials customs authorities, whose responsibilities are to check the compliance of the condition of the controlled object with the provisions regulated by customs legislation.
Certain powers to exercise customs control at simplified (local) checkpoints across the state border of the Republic of Belarus may be assigned to border troops by laws and (or) acts of the President of the Republic of Belarus. (GPC)
Customs control does not include tax, currency, export and other types of control, the right to exercise or participate in the implementation of which is granted to customs authorities in accordance with the law.
The implementation of customs control is based on a system of principles for its implementation. General legal principles include: legality; respect for rights and freedoms; humanity. The following principles can be identified as special principles for carrying out customs control: target orientation, selectivity, efficiency, cooperation, efficiency.
Practice and regulations The following forms of customs control are distinguished:
Regular customs control – carried out upon arrival of goods at the relevant customs point;
Customs control during the movement of the vehicle (from entry into the customs territory to arrival at the internal customs clearance point);
Continuous customs control - all its forms are used;
-selective customs control – its individual forms are used (the most progressive and democratic form).
It should be noted that the principles of target orientation of customs control and selectivity of individual operations and control objects received legislative recognition in Art. 276 Labor Code of the Republic of Belarus.
Preference is given to selective customs control. In each case, when carrying out customs control, the customs authority selects those forms that, in the opinion of the customs authority, will be sufficient to ensure control over compliance with the law. The choice of the form of customs control depends on:
The nature and value of the imported/exported cargo;
Type of customs regime;
Other circumstances determined by regulation.
When determining goals, selecting operations and objects of customs control, a risk management system is used. In this case, risk is understood as the possibility of non-compliance with the customs legislation of the Republic of Belarus, assessed by customs authorities.
The risk management system (RMS) is used to effective use resources of customs authorities on the most important and priority areas the work of these bodies (to identify and suppress violations of customs legislation) and consists in definitiongoods, documents and persons, in respect of which customs control operations are subject to application.
A diagram of the organization of customs control based on the risk management system is shown in Fig. 1.
Rice. 1 Scheme of organizing customs control based on the RMS
Checking documents and information submitted to the customs authority, as well as customs inspection and customs inspection goods must be completed, usually, no later than 1 business day, following the day of commencement of customs control, unless customs legislation establishes more short time to carry out the specified forms of customs control. Specified period is extended for the time necessary solely to carry out or complete the relevant customs control operations determined when extending the period, and cannot exceed 10 working days from the date of commencement of customs control. The extension of the period is carried out by the head of the customs authority, the person replacing him, or another official of the customs authority authorized in accordance with their job responsibilities to extend the period for carrying out certain customs control operations and only if there are grounds believe that such an extension may lead to the identification and suppression of violations of customs legislation. In exceptional cases (if customs control operations require a longer period than the period specified above), the State Customs Committee may extend the period, but not more than 30 working days from the date of expiration of the period exceeding the established one.
1.1. Objects of customs control.
The main object of customs control are
1)goods . Goods are any movable property, as well as other moveable things equated to real estate. So in accordance with Civil Code of the Republic of Belarus are equated to immovable things, subject to state registration air and sea vessels, inland navigation vessels, river-sea navigation vessels, space objects. Legislative acts may also classify other property as immovable property.
Products have status “under customs control” only within the customs territory of the Republic of Belarus. Goods under customs control are not legally free for circulation. They can be used and disposed of only in accordance with the provisions established by customs legislation.
The presence of goods under customs control on the customs territory of the Republic of Belarus is largely determined by their status - foreign or domestic goods. Goods, imported into the customs territory are considered to be under customs control from the moment of crossing the customs border, and goods formed and located in the customs territory that have acquired the status of foreign goods are subject to customs control from the moment of their formation. Domestic goods, exported from the customs territory are considered to be under customs control from the moment of acceptance of documents for placing goods under the customs regime and (or) under the customs procedure, allowing the export of goods from the customs territory or the commission of actions directly aimed at the export of goods from the customs territory, and until they cross customs border.
The circumstances and cases that allow the removal of goods from customs control before they cross the customs border are expressly indicated in the Customs Code, and can also be determined by the President or the Government of the Republic of Belarus. The procedure for removing goods from customs control is established by the State Customs Committee of the Republic of Belarus.
2)vehicles
3) are also subject to customs control documents and information necessary for the purposes of customs clearance and customs control.
According to their purpose, the documents required for customs purposes can be classified into the following groups:
Transport (transportation) documents: – invoice, bill of lading or other documents confirming the existence and content of the contract for the carriage of goods and accompanying goods during international or domestic transportation;
Commercial documents: – invoice (invoice), shipping and packing lists and other documents that are used in foreign trade and other activities to confirm transactions related to the movement of goods across the customs border;
Customs documents: customs declarations, customs transit document; certificates of approval of vehicles (containers) for transporting goods under customs seals, a customs document on approval of processing conditions, etc. documentation. Customs documents are issued by customs authorities or processed with their participation exclusively for customs purposes;
Documentation accounting and reporting;
Other documents: constituent documents persons confirming their right to exercise foreign trade activities; permits from various government bodies (certificates of quality, conformity and quarantine, permitting documents from other bodies that must accompany some goods).
4) In cases determined by customs legislation, the objects of customs control are: individuals and legal entities (the owner or another person on his behalf, a customs carrier, a customs agent, but a mandatory condition is that these persons have a legal relationship with these objects). So, in accordance with Art. 294 of the Labor Code if there are grounds to believe that an individual traveling through State border of the Republic of Belarus and located in the customs control zone, hides on himself and does not voluntarily release goods illegally moved across the customs border, by decision of the head of the customs authority or the person replacing him, a personal customs inspection may be carried out.
In relation to declarants and other persons carrying out activities, control over which is entrusted to the customs authorities, if there are grounds to believe that such persons have not complied with customs legislation, the customs authorities have the right to conduct a customs inspection (Clause 1, Article 297 of the Labor Code of the Republic of Belarus).
5) In accordance with Art. 296 TC can be identified premises and territories , under customs control. Customs authorities inspect premises and territories in order to confirm the presence of goods under customs control in temporary storage warehouses, customs warehouses, in duty-free store premises, in free customs zones, as well as other premises and territories of persons in possession and use which goods must be within the conditions customs regimes or customs procedures. To verify information about the location of goods imported into the customs territory in violation of customs legislation, customs officials may inspect the premises and territories at checkpoints across the State Border of the Republic of Belarus, in the border zone, as well as at persons engaged in wholesale or retail trade in such goods .
Customs checks are carried out not only when goods and (hereinafter referred to as goods) are moved across the border, but also after they are released for circulation on Russian territory.
The control procedure is regulated by the Customs Code (hereinafter referred to as the RF Labor Code). In particular, Section is devoted to the organization and conduct of the inspection. IV (chap. 34 - 38). In addition, there are a number of regulations in force that describe inspection procedures in the field of customs control (Table 1).
Table 1. Documents regulating issues in the field of customs control
|
Name |
|
|
Instructions for creating a list of persons moving goods, in respect of which customs clearance control is carried out incompletely |
|
|
Instructions for the interaction of customs inspection units with units of the economic block when checking the intended use of conditionally released goods imported with the provision of benefits for the payment of customs duties |
|
|
The procedure for customs officers to apply Art. 359 Labor Code of the Russian Federation, |
|
|
The procedure for creating and designating customs control zones |
|
|
The procedure for issuing permits for the import (export) of goods and vehicles into the territory of a special economic zone |
|
|
The procedure for recording goods imported, exported, stored, manufactured, processed, purchased and sold in the territory of a special economic zone, and reporting in relation to such goods |
|
|
Guidelines on the appointment and conduct of examinations by the Central Expert and Forensic Customs Administration and expert and forensic services - regional branches of CECTU, other expert organizations and experts |
Customs surveillance
All goods transported across the customs border are subject to... When exported, goods are in the field of view of customs officers from the moment the customs declaration is submitted until they cross the customs border. Imported valuables are subject to customs control from the moment they cross the border. After inspection, customs officers release the goods for free circulation, that is, they give permission to the owner to use and dispose of the goods. Until this moment, any transactions with goods are prohibited.
After release, customs officers can check the accuracy of the information declared during customs clearance for a year. They have the right to request various information on transactions with this product. And in relation to imported valuables, request data on transactions after import, and not only from the declarant (the person declaring the goods or on whose behalf the goods are declared, that is, papers for import or export are drawn up), but also other persons related to transactions with goods (clause 4 of article 363 of the Labor Code of the Russian Federation).
Control methods
Forms of control provided for in Art. 366 of the Customs Code are shown in Table 2. When choosing forms of control, inspectors, as a rule, limit themselves to the minimum that will allow them to identify violations (Article 358 of the Labor Code of the Russian Federation). In other words, without sufficient reasons to believe that the declarant is violating customs legislation, controllers do not have the right to immediately apply strict forms of control to him that require a long time.
Table 2. Forms of customs control
|
form of control |
Article |
Description |
|
|
Checking documents and information |
Verification of documents and information submitted during customs clearance of goods and vehicles. The authenticity of documents is checked, their correctness |
||
|
Oral survey |
Questions that are asked to persons transporting goods during customs clearance of goods (for example, about the presence or absence of goods prohibited for transportation across the border, about the currency being transported). Explanations are not provided in writing |
||
|
Getting clarification |
Collection of information about circumstances relevant for customs control. Persons related to the movement of goods across the border and who have the necessary data are interviewed. Inspectors address not only declarants, but also other persons |
||
|
Customs surveillance |
Public, targeted, systematic or one-time, possibly with the use of technical means, observation |
||
|
Inspection of goods |
Luggage individuals, vehicles, cargo containers, customs seals, stamps and other means of identifying goods. The inspection is not related to the opening of the vehicle or its cargo spaces and violation of the packaging of goods |
||
|
Inspection of goods |
Inspection of goods and vehicles associated with the removal of seals, seals and other means of identifying goods, opening the packaging of goods or the cargo space of a vehicle or containers, |
||
|
Personal inspection |
Personal inspection of an individual (including inspection of clothing and body) if there is reason to believe that this person is hiding goods on himself and does not voluntarily give out goods, |
||
|
Checking labeling and availability on goods |
Checking the presence on goods or their packaging of special brands, identification marks or other means of identifying goods used to confirm the legality of their import into Russia |
||
|
Inspection of premises |
Inspection of premises and territories to confirm the presence of goods and vehicles under |
||
|
Customs |
Verification of the fact of release of goods, as well as the accuracy of the information specified in the customs declaration and other documents submitted during customs clearance, |
Let's look at some principles to keep in mind.
If an oral survey does not require written documentation, then explanations (Article 369 of the Labor Code of the Russian Federation) must be drawn up in writing on a form approved by Order of the State Customs Committee of Russia dated November 24, 2003 N 1323.
In the customs control zone, inspection of goods and vehicles (Article 371 of the Labor Code of the Russian Federation) can be carried out in the absence of declarants and their representatives. An exception is when these persons express a desire to be present during the customs inspection. An inspection report is drawn up only if the identified information may be needed by inspectors in the future or at the request of the owner of the goods (his representative). The form of the act was approved by Order of the State Customs Committee of Russia dated October 20, 2003 N 1166 (hereinafter referred to as Order N 1166). The document provides a uniform form for the front side of the act. The reverse side depends on the object of inspection (goods, bus, car, motorcycle, etc.). But the document is always printed on one sheet on both sides. The second copy of the act is handed over to the declarant of goods and vehicles or his representative.
Customs inspection is always carried out in the presence of the declarant or his representatives (Article 372 of the Labor Code of the Russian Federation). True, if the declarant or his representative does not appear within 15 days from the date of arrival in the customs territory of the Russian Federation, the inspection is carried out without them. In addition, inspectors have the right to conduct an inspection in the absence of the declarant, firstly, in the case of sending goods internationally postal items, secondly, when, in violation of the regime providing for export, goods are left in the customs territory. And thirdly, if there is a threat to state security, public order, human life and health, environment, preservation of cultural values. In any case, when the declarant is not present, the search is carried out in the presence of witnesses. The results of the inspection are documented in the same act as the inspection (Order No. 1166).
Inspection of premises and territories is carried out on the basis of instructions from the head of the customs department. The form of the form was approved by Order of the State Customs Committee of Russia dated September 16, 2003 N 1023 (hereinafter referred to as Order N 1023).
The order, as well as the controller’s official identification, must be presented to the participant in foreign economic activity before the start of the inspection. Note: The list of positions and persons who have access to the premises and territory for inspection was approved by Order of the State Customs Committee of Russia dated January 19, 2004 N 48. If a participant in foreign economic activity begins to interfere, inspectors have the right to enter premises with the suppression of resistance and open locked premises in the presence of 2 witnesses. Inspectors are required to report such cases to the prosecutor within 24 hours. The inspection cannot last more than 1 day. Based on its results, an act is drawn up in 2 copies in the form approved by Order N 1023. Please note: when conducting an inspection of premises and territories for the purposes of customs control (Article 375 of the Labor Code of the Russian Federation), inspection of residential premises is not allowed.
Customs audit
The procedure for conducting audits (Article 376 of the Labor Code of the Russian Federation) was approved by Order of the State Customs Committee of Russia dated June 11, 2004 N 663. Unlike control, during customs clearance of goods, audits are carried out on the basis of a decision of the head of customs (his deputy), sometimes by order senior manager departments. A copy of the decision before the start of the inspection must be handed over to the foreign trade participant. General and special forms of control are possible.
The general audit cannot last more than 3 days. They are carried out upon receipt of information from tax, law enforcement and other regulatory agencies about the unreliability of information in customs documents. In addition, customs officers develop their own inspection plan and can be sent for audit by senior management.
A special audit involves a detailed study of goods and documentation. Declarants will be interested if the results of a general audit or other forms of control (Table 2) indicate the unreliability of the information declared during customs clearance, or the use of goods in violation established standards. Accordingly, inspectors need to check this data. Visit to entrepreneurs engaged in wholesale or retail trade imported goods, is not excluded when information is discovered that valuables were imported in violation of the requirements and conditions of customs legislation. And, as a result, the procedure for paying duties and taxes is violated.
By agreement with the person being inspected, the audit is carried out at the place of activity of the declarant or the location of the inspection. The inspection period is no more than 2 months from the date of the decision to conduct it. If necessary, this period is extended by 1 month. The total period does not include the time between the delivery of the request for the production of documents and the merchant’s fulfillment of this request. But inspection of premises and goods, inspection, and inventory are allowed to be carried out regardless of the passage of time.
During a general audit, customs officers have the right to gain access to the merchant’s information bases and request documents and information related to the subject of control.
When conducting a special audit, inspectors have much more powers. They have the right to freely demand information (including banking information), including in the form of electronic documents, regarding transactions with imported goods (industrial, commercial, other), conduct an inspection of premises and examination of goods, inventory, as well as confiscate goods or seize them.
Goods are seized, firstly, if they do not have special marks, identification marks or other product designations, or if these marks (signs) are counterfeit.
Secondly, if the merchant does not have documents or they do not contain information about the release of goods for circulation (the information is unreliable).
And thirdly, when it is discovered that conditionally released goods are used in violation of the terms of their full or partial exemption from customs duties and taxes.
Inspectors may leave the seized goods in the custody of the merchant or transfer them to another person. The place of their storage is declared a customs control zone; accordingly, the movement of valuables can only be carried out with the consent and under the supervision of inspectors. The head of the customs department who appointed the audit has the right to allow the use of seized valuables, but their waste or alienation is not allowed. If goods are prohibited for import or circulation or arrest does not guarantee their safety, the valuables are confiscated and placed in a temporary storage warehouse or other customs control zone.
Return of goods and removal of seizure are not carried out later in the day the end of a special audit, with the exception of cases where the valuables are needed as material evidence or at the expense of them the debt on payment of customs duties can be repaid. Temporary storage is carried out at the expense of the merchant, but if the inspection does not reveal any violations, the costs are charged to the budget.
The results of the audit (in general and special forms) are documented in an act in the form established by Order N 1023. A repeated audit (general or special) for one businessman in relation to the same goods is not allowed.
Responsibility for violations
The main measures for violations identified as a result of customs inspections are provided today by the Code of Administrative Offenses. Table 3 lists the main measures affecting entrepreneurs.
Table 3. Sanctions for violations discovered during customs inspections
|
Violation |
Article |
||
|
Illegal movement |
a fine in the amount of 1/2 to 3 times the value of goods with possible |
||
|
Failure to declare in the prescribed form (oral, written, electronic) goods subject to declaration |
clause 1 |
a fine in the amount of 1/2 to 2 times the value of goods with possible |
|
|
Statement of false information about goods when they are |
clause 2 |
fine of 1/2 |
|
|
Violation of zone mode |
warning; |
||
|
Performance |
fine from 100 to 300 thousand rubles. With |
||
|
Destruction, damage, |
fine from 5 to 20 thousand rubles. |
||
|
Failure to submit |
warning; |
||
|
Violation of payment deadlines |
fine from 50 to 300 thousand rubles. |
The list given in the table is far from complete, however, from what is contained in the table, it is clear that in addition to considerable monetary fines, in many cases, confiscation of property, and therefore losses, is also possible.
In addition, for gross violations According to customs rules, the entrepreneur may also be brought to criminal liability. For example, according to Art. 188 “Smuggling” or under Art. 194 “Evasion of customs duties levied on an organization or individual” of the Criminal Code, fines for which exceed 100 thousand rubles. It should also not be forgotten that Art. 349 of the Customs Code provides for penalties for non-payment (late payment) of customs duties.
customs control- a mandatory measure when crossing the border both by land and by air. This procedure allows you to protect society from the import/export of unsafe goods, and also allows you to carry outaccountingentry/exit of persons. In this publication welet's sort it out, how to go through customs control, what its stages are and what a customs officer can do at the stagecontrol
How to pass customs control at the airport and on the ground
Customs control is aimed at identifying valuable cargo, dangerous items, and also to verify the identity of persons crossing the border. Depending on the type of transport and border crossing conditions, its order may vary.
Customs inspection procedure for air travel: red and green corridor
When crossing the border by air, the passenger will have to check in for the flight. It usually occurs several hours before the plane takes off. After this, you need to go through 3 control stages:
Baggage check-in. If a citizen is not carrying goods that require mandatory customs declaration (valuables, drugs, jewelry, large sums money, etc.), then the main control criterion is safety. Objects that may be potentially dangerous during the flight (sharp objects, liquids, lighters, etc.) are checked in as baggage.
Search of citizens. It is carried out before departure upon presentation of the boarding pass and the main document. It is carried out superficially, using technology. To be scanned:
- Metal objects (keys, watches, smartphones, belt clips, etc.)
- Clothes, shoes, bags
customs control. At this stage, the passenger notifies the customs authorities about the presence or absence of goods subject to mandatory declaration, as well as the amounts of imported/exported funds.
If there are goods subject to mandatory registration, a customs declaration is drawn up.
Important: You should pay close attention to this stage, because hiding dangerous items, explosives, narcotic drugs, etc. from customs officers, the passenger is detained until the police arrive, and the flight takes place without him.
Passport control occurs only after passing customs control. At this stage, the task of customs officers is to make sure that the passenger has reason to be on the territory of the Russian Federation. According to the law, issues with visas and rights to stay in a foreign country are resolved by air carriers, but not by customs authorities. Therefore, a passport or other accompanying documents may be required by representatives of the carrier company before the flight.
When traveling by air, you will pass through the green or red corridor. The green corridor is an option if you are not carrying things that require mandatory declaration. By walking through it, you let the customs officers know that you are “clean.” But despite this, a customs representative has the right to selectively inspect personal belongings.
The red corridor is intended for citizens who are transporting items requiring declaration, namely:
- Currency in the amount of more than 10 thousand dollars. (or equivalent)
- Souvenirs that may have cultural value(rare plants)
- Tobacco or alcohol in excess
- Narcotic substances for personal use due to health conditions (supporting documents required)
This is an incomplete list of items that a tourist must include in the declaration. You can fill it out in advance or directly during customs control.
Customs inspection at the railway station: procedure
When crossing the border by train, the customs inspection process is not significantly different.
The customs inspection of an individual’s luggage can be carried out:
- At specially equipped border railway stations
- At border customs control posts
- When driving in areas between the border and the railway station closest to the border
- Etc.
Searches of passengers can be carried out both at places occupied by passengers and at border stations.
Border crossing is regulated by Order No. 31 of the Ministry of Transport. According to the order, during control, passengers are prohibited from leaving their seats, and the dining car stops its work. Customs officers monitor the entrances and exits of carriages. Customs inspection of cargo in the luggage compartment is carried out in parallel with the inspection of personal belongings.
Control authorities have the right to demand from the train manager information about all suspicious persons, unauthorized passengers, etc.
Customs inspection when traveling by car
When crossing the border in your own or someone else’s car, you are also required to go through customs control. Depending on the legislation of the state itself, there may be different requirements both for the car in which you enter the country, and for its equipment and movement. Detailed information is presented on the resource of the Consular Department of the Russian Ministry of Foreign Affairs.
In case of traveling abroad from the territory of the Russian Federation, the following documents will be required:
- International passport and driver's license
- Passenger customs declaration regarding cars
- Documents and
- Visa documents
- International medical insurance (can be obtained from a travel agency or directly from an insurance company)
- Green card - international car insurance (the amount of insurance compensation is established by the legislation of the country where the accident occurred)
Important: standard MTPL policies are not valid in the territory foreign countries
When inspecting a car, the employee evaluates not only the condition of the car, but also its equipment: the presence of a fire extinguisher, a first aid kit, an emergency installation sign, the presence of a sticker indicating the country, a reflective vest.
In the absence of any documents, the customs service has every reason not only to detain the car, but also not to allow it to pass at the border.
What can customs inspect when crossing the border?
Personal customs inspection is regulated by Chapter 16 of the Customs Code of the Customs Union. Customs has the right to both a superficial assessment of property and a thorough inspection of it. Those. Customs officers are allowed to open seals and violate the integrity of the packaging in order to identify possible violations. Such a search may cause damage to personal property and reduce its value.
Important: At the same time, customs officers are prohibited from deliberately damaging property. Therefore, if you have become a victim of intentional actions, you should write a complaint to higher customs authorities.
Cargo inspection allows customs officers to even make cuts and cuts (for example, if there is a suspicion that the product is made of precious metal and this is hidden by applying paint to the surface). Customs inspection of vehicles is carried out in specially equipped places.
The search must be carried out in the presence of the declarant. In case of his absence, it is carried out in the presence of two witnesses. The reasons why the declarant may not be present during the inspection include:
- Failure of the declarant to appear at the place of inspection
- Lack of information about the declarant
- Threat to public safety, life and health of others, state security and other exceptional cases
- Sending goods by mail.
The rights of the declarant during an inspection include the following:
- Be present during the entire inspection without explanation
- Make statements that could potentially be related to the subject of the search
- Provide information about products, explain their origin, etc.
- Require that the above explanations and statements be reflected in the inspection protocol
- When filling out a customs inspection report, request a copy of it
- Demand that customs officers respect their rights and freedoms
- Submit a complaint if rights, freedoms or interests have been violated by regulatory authorities.
When carrying out this procedure, the authorized person draws up an inspection report for transport and cargo. It must reflect:
- Information about the persons conducting the inspection
- Information about witnesses present during the inspection
- Explanation of the reasons and motives for the search
- Results of the procedure
The task of the civil servant, at the stage of checking the cargo, is to convey information about the cargo as objectively as possible. In particular, the following information must be included:
- Shape of cargo, type, type of packaging
- Number of product units
- Availability of seals, product numbers, brands, etc.
- List of names of transported goods
Why is it necessary to correctly fill out a customs declaration for imported goods?
As a rule, customs officers conduct random checks of undeclared cargo. But based on the description of the goods, the characteristics of the supplier and other internal departmental directives, the service can conduct an unscheduled inspection of a specific cargo.
Those. if the declaration indicates the type of product “liquid”, this may be a reason to initiate an inspection, because Excise alcohol is often transported as a “liquid”.
Even when going on a tourist trip, you should notify the services about goods imported into the territory of a foreign state. If during a random check it turns out that the goods belong to the declared group, liability arises up to and including confiscation of the goods.
Article 94. Principles of customs control
1. When carrying out customs control, customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with customs legislation Customs Union and legislation of the member states of the Customs Union, control over the implementation of which is entrusted to the customs authorities.
2. When selecting objects and forms of customs control, a risk management system is used.
3. In order to improve customs control, customs authorities cooperate with customs authorities of foreign states in accordance with international treaties.
4. In order to increase the efficiency of customs control, customs authorities interact with other regulatory state bodies, as well as with participants in foreign economic activity, persons carrying out activities in the field of customs, and other persons whose activities are related to the implementation of foreign trade and with their professional associations.
(clause 4 as amended by the Protocol dated April 16, 2010)
5. Customs authorities, within their competence, carry out other types of control, including export, currency and radiation, in accordance with the legislation of the member states of the Customs Union.
6. When carrying out customs control, customs authorities do not require any permits, instructions or resolutions for its implementation, except for the cases provided for by this Code.
Article 95. Conducting customs control
1. Customs control is carried out by customs authorities in accordance with the customs legislation of the Customs Union and the legislation of the member states of the Customs Union. On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with their official (functional) responsibilities.
2. Customs control is carried out by customs officials in relation to:
1) goods, including vehicles, transported across the customs border and (or) subject to declaration in accordance with this Code;
2) customs declaration, documents and information about goods, the presentation of which is provided in accordance with the customs legislation of the Customs Union;
3) activities of persons related to the movement of goods across the customs border, provision of services in the field of customs affairs, as well as carried out within the framework of certain customs procedures;
4) persons crossing the customs border.
3. Customs control is carried out in the customs control zone, as well as in other places determined by the customs authorities, where goods, vehicles and documents containing information about them are located, including in electronic form.
Article 96. Goods under customs control
1. When imported into the customs territory of the Customs Union, goods are under customs control from the moment they cross the customs border.
Goods formed and located in the customs territory of the Customs Union, which have acquired the status of foreign goods in accordance with this Code, are considered to be under customs control from the moment of their formation.
2. The goods specified in paragraph 1 of this article are considered to be under customs control until:
1) placement under customs procedures for release for domestic consumption, with the exception of conditionally released goods, or re-import;
2) conditionally released goods acquire the status of goods of the Customs Union in accordance with Article 200 of this Code;
(clause 2 as amended by the Protocol dated April 16, 2010)
3) placement of goods under customs procedures of refusal in favor of the state or destruction in accordance with this Code and (or) the legislation of the member states of the Customs Union;
4) conversion to the property of a member state of the Customs Union in accordance with the legislation of that state;
5) actual export from the customs territory of the Customs Union;
6) classifying waste generated as a result of processing operations of foreign goods in the customs territory as unsuitable for their further commercial use;
7) recognition of a part of foreign goods placed under customs procedures for processing in the customs territory or processing for domestic consumption as production losses.
3. The goods specified in paragraph 1 of this article are not considered to be under customs control after the customs authorities recognize the fact of their destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (shipment) and storage, or as a result of the occurrence of other circumstances in cases established by international treaties and (or) the legislation of the member states of the Customs Union.
4. Goods of the Customs Union are under customs control when exported from the customs territory of the Customs Union from the moment of registration of the customs declaration or other documents used as a customs declaration, or the commission of an action directly aimed at exporting goods from the customs territory of the Customs Union, and until crossing the customs border.
5. The goods specified in paragraph 4 of this article, which are not actually exported from the customs territory of the Customs Union, are not considered to be under customs control from the date of revocation of the customs declaration in accordance with Article 192 of this Code.
6. Customs authorities exercise control over the fulfillment by persons of obligations for the return import and (or) export of goods, including goods obtained as a result of processing of goods, if such goods are subject to mandatory return import and (or) export in accordance with customs procedures established this Code.
(clause 6 as amended by the Protocol dated April 16, 2010)
7. Customs authorities have the right to stop vehicles, as well as forcibly return watercraft and aircraft that have left the customs territory of the Customs Union without the permission of the customs authority. At the same time, actions for the detention (return) of foreign ships and ships located on the territory of other states are carried out in accordance with the legislation of the member states of the Customs Union and (or) international treaties.
(paragraph as amended by the Protocol dated April 16, 2010)
If motor vehicles are stopped outside customs control zones in order to carry out customs control of goods and documents for them, the time of such control should not exceed 2 (two) hours. An act on the implementation of such control is drawn up in the form determined by the decision of the Customs Union Commission, one copy of which must be handed over to the carrier.
Article 97. Customs control zones
1. Customs control zones are places where goods are moved across the customs border, territories of temporary storage warehouses, customs warehouses, duty-free shops and other places defined by law member states of the Customs Union.
In other places, customs control zones are created to conduct customs inspection and (or) customs inspection of goods, carry out cargo and other operations.
2. Customs control zones may be permanent if goods subject to customs control are regularly located in them, or temporary if they are created for the duration of customs control, cargo and other operations.
3. The procedure for creating and designating customs control zones, as well as legal regime customs control zones are determined by the legislation of the member states of the Customs Union.
Article 98. Submission of documents and information necessary for customs control
1. The declarant, persons carrying out activities in the field of customs and other interested parties are obliged to submit to the customs authorities the documents and information necessary for customs control in oral, written and (or) electronic forms.
2. The customs authority has the right to request documents and information necessary for carrying out customs control in written and (or) electronic forms, and also set a deadline for their submission, which should be sufficient to provide the requested documents and information.
3. To carry out customs control, customs authorities have the right to receive, in accordance with the legislation of the member states of the Customs Union, from banks and organizations carrying out individual species banking transactions, documents and information on monetary transactions on ongoing foreign economic transactions.
4. For the purpose of carrying out customs control after the release of goods, customs authorities have the right to request and receive commercial and accounting documents, other information, including in electronic form, related to the movement of goods across the customs border, their release and use in the customs territory of the Customs Union or abroad outside of it.
5. Documents necessary for carrying out customs control must be stored by persons and customs authorities for 5 (five) years from the date the goods are under customs control, unless a different period is established by the legislation of the member states of the Customs Union.
Persons carrying out activities in the field of customs affairs must keep documents necessary for customs control for 5 (five) years after the year during which customs operations were carried out.
Article 99. Customs control after the release of goods
Customs authorities carry out customs control after the release of goods within 3 (three) years from the date the goods are under customs control.
The legislation of the member states of the Customs Union may establish a longer period for customs control after the release of goods, which cannot exceed 5 (five) years.
Customs control after the release of goods is carried out in the forms and procedures established by Chapters 16 and (or) 19 of this Code.
Article 100. Customs control during the circulation of goods imported into the customs territory of the Customs Union
1. Customs authorities carry out customs control during the circulation of goods imported into the customs territory of the Customs Union, in order to verify information confirming the fact of release of such goods in accordance with the requirements and conditions of the customs legislation of the Customs Union, including checking the presence of markings or other identification marks on the goods signs used to confirm the legality of import of goods into the customs territory of the Customs Union.
2. The legislation of the member states of the Customs Union may establish the possibility customs declaration, performing other customs operations and paying customs duties, taxes in relation to goods illegally moved across the customs border of the Customs Union, or not released in accordance with one of the customs procedures, which resulted in non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions found customs authorities from persons who purchased these goods in the customs territory of the Customs Union in connection with the implementation of business activities by these persons.
Article 101. Participation of a specialist during customs control
1. B necessary cases To participate in specific actions during customs control, a specialist who is not interested in the results of such actions and who has the special knowledge and skills necessary to assist customs authorities, including in the use of technical means, may be involved.
2. The involvement of a person as a specialist is carried out on a contractual basis.
3. The specialist has the right:
1) get acquainted with materials related to the implementation of specific actions performed with his participation;
2) get acquainted with the documents drawn up based on the results of actions during customs control in which he took part, and make statements or comments regarding the actions he performed, to be included in such documents.
4. The specialist must:
1) participate in performing actions that require special knowledge, give explanations about the actions he performs;
2) certify with your signature the fact of performing these actions, their content and results.
5. Information received by a specialist that constitutes a commercial, banking or other secret protected by law, as well as other confidential information, should not be disclosed to him, used for other purposes, or transferred to third parties, except in cases provided for by the legislation of the member states of the Customs Union.
6. Expenses incurred by the customs authorities in connection with the involvement of a specialist are reimbursed at the expense of the person in respect of whom or whose goods customs control is carried out, if during the customs control violations of the customs legislation of the Customs Union are revealed. In other cases, such payment for services is carried out at the expense of the budget of the state member of the Customs Union, whose customs authority carried out customs control.
Article 102. Involvement of specialists and experts from other government bodies to assist in carrying out customs control
1. Customs authorities have the right to attract specialists and experts from other government bodies to assist in carrying out customs control.
2. Specialists and experts recruited from other government bodies are obliged not to disclose information constituting state, commercial and other secrets protected by law, as well as confidential information relating to participants in foreign economic and other activities in the field of customs affairs.
3. Costs associated with the involvement of specialists and experts from other government bodies, if this work is not included in the scope of their official duties, are reimbursed in the manner determined by paragraph 6 of Article 101 of this Code.
Article 103. Interaction between customs authorities and regulatory state authorities at the customs border
1. When carrying out customs control of goods moved across the customs border and subject to control by other regulatory state bodies, customs authorities ensure general coordination of such actions and their simultaneous implementation in the manner determined by the legislation of the member states of the Customs Union.
2. In order to increase the efficiency of customs control of goods moved across the customs border, customs authorities and regulatory state bodies exchange information (information) and (or) documents necessary for carrying out customs and other types of state control, using information systems and technology.
3. In order to speed up state control procedures when moving goods across the customs border, customs inspection may be carried out with the participation of all state bodies exercising control at the customs border.
Article 104. Inadmissibility of causing unlawful harm during customs control
1. When carrying out customs control, it is not allowed to cause unlawful harm to the carrier, including the customs carrier, the declarant, their representatives, owners of temporary storage warehouses, customs warehouses, duty-free shops and other interested parties whose interests are affected by the actions (inaction) and decisions of customs officials. authorities during customs control, as well as goods and vehicles.
(clause 1 as amended by the Protocol dated April 16, 2010)
2. Losses caused to persons by unlawful decisions, actions (inaction) of customs authorities or their officials during customs control are subject to compensation in full, in accordance with the legislation of the member states of the Customs Union.
3. Losses caused to persons by lawful decisions and actions of customs officials are not subject to compensation, except for cases provided for by the legislation of the member states of the Customs Union.
Article 105. Exemption from the application by customs authorities of certain forms of customs control
1. Exemption from the use by customs authorities of certain forms of customs control is established by this Code, international treaties of the member states of the Customs Union and other international treaties.
2. Personal luggage is not subject to customs inspection:
1) heads of state - members of the Customs Union and members of their families accompanying them;
2) heads of government, members of government of member states of the Customs Union, if these persons cross the customs border in connection with the performance of official duties;
3) heads of foreign states, heads of government of foreign states, ministers of foreign affairs visiting member states of the Customs Union on an official visit;
4) other persons in accordance with international treaties of the member states of the Customs Union and other international treaties.
3. The following are exempt from customs inspection:
1) foreign warships (vessels), combat aircraft and military equipment traveling under their own power;
2) military property, which, according to special statements of the relevant government bodies of the member states of the Customs Union, is moved across the customs border;
3) excluded - as amended. Minutes dated 04/16/2010.
Article 106. Collection by customs authorities of information about persons during customs control
1. For the purpose of carrying out customs control, customs authorities have the right to collect information about persons carrying out foreign economic activity related to the movement of goods across the customs border, or entrepreneurial activity in relation to goods under customs control, including information:
1) about the founders of the organization;
2) on state registration legal entity or as an individual entrepreneur;
3) on the composition of property used for business activities;
4) about open bank accounts;
5) on activities in the field of foreign economic activity;
6) about the location of the organization;
7) on registration with the tax authority as a taxpayer and on the identification (registration, account) number of the taxpayer;
8) on the solvency of persons included in the registers of persons carrying out activities in the field of customs affairs;
9) in relation to individuals - about the personal data of citizens (last name, first name, patronymic, date and place of birth, gender, address of residence, information from an identity document, taxpayer identification (registration, account) number (if available), and also about the frequency of their movement of goods across the customs border.
2. The persons specified in paragraph 1 of this article have the right to familiarize themselves with documented information about themselves available to the customs authorities, and to clarify this information in order to ensure its completeness and reliability.
3. The collection of information about persons is carried out by customs authorities when performing customs operations in relation to goods moved across the customs border, as well as by receiving the specified information from other government bodies of the member states of the Customs Union.
Article 107. Use of technical means and vessels during customs control
1. In order to reduce the time of customs control and increase its efficiency, customs authorities can use technical means customs control, the list and procedure for application of which are established by the legislation of the member states of the Customs Union.
The specified technical means must be safe for the life and health of humans, animals and plants and must not cause harm to persons, goods and vehicles.
2. Customs control of goods transported across the customs border may be carried out using watercraft and aircraft of customs authorities.
3. The procedure for using watercraft and aircraft of customs authorities for the purposes of customs control is established by the legislation of the member states of the Customs Union.
(clause 3 as amended by the Protocol dated April 16, 2010)
Article 108. Cargo and other operations in relation to goods and vehicles necessary for customs control
1. At the request of the customs authority, the declarant, warehouse owner, customs representative and other person with authority in relation to goods are obliged to transport, weigh or otherwise determine the quantity of goods, load, unload, reload, correct damaged packaging, open packaging, packaging or repackaging goods subject to customs control, as well as opening premises, containers and other places where such goods are or may be located.
2. The carrier is obliged to facilitate the carrying out of cargo and other operations in relation to the goods that he transports and the vehicles on which such goods are transported.
3. Cargo and other operations in relation to goods and vehicles should not entail any expenses for the customs authority.
Article 109. Identification of goods and vehicles, premises and other places
1. Goods under customs control, vehicles, premises, containers and other places where goods subject to customs control are or may be located can be identified by customs authorities.
Identification is carried out by applying seals, seals, applying digital, alphabetic and other markings, identification marks, stamping, sampling and samples, detailed description goods, drawing up drawings, making large-scale images, photographs, illustrations, using shipping and other documentation, as well as in other ways.
2. The procedure for application and requirements for the production of identification means are established by the legislation of the member states of the Customs Union.
(clause 2 as amended by the Protocol dated April 16, 2010)
3. Seals, seals or other means of identification used by customs authorities of foreign states, as well as senders of goods or carriers may be recognized as means of identification for customs purposes.
4. Identification means may be changed, removed or destroyed only by customs authorities or with their permission, except in cases where there is a real threat of destruction, irretrievable loss or significant damage to the goods. The customs authority is immediately informed about the change, removal or destruction of identification means and is provided with evidence of the existence of the specified threat.
On the change, removal, destruction or replacement of means of identification, the customs authority draws up an act in the form established by the decision of the Commission of the Customs Union.