A cameral customs check has changed the procedure for conducting audits in this area of control. The previous functions were much narrower: customs officers checked the accuracy of the declarations and where the goods came from. Now the competence of customs officers has been greatly expanded, which is why the problem of protecting entrepreneurs is becoming urgent. Customs officers help in filling the state treasury at the expense of violators who are involved in the transportation of products across state borders. Cameral customs check is one of the tools of the fiscal system.
Control and authority
Businessmen, by occupation, purchase, sell goods, raw materials, components beyond national borders. During the turnover, they draw up documents and go through various control measures. The executive branch monitors and does not commit violations of applicable law. For this, there are customs services. They regulate and control the exchange of goods between countries.
Measures have been developed, which include a cameral customs check, which allows controlling the movement of products in a lawful manner, and in a timely manner to prevent the transportation of prohibited products. When a machine loaded with goods crosses the border, it is checked at the customs control. Actions consist of a set of activities in which employees:
- study the documents of transported products for compliance with established forms; certificates reflect legal information, convey an idea of the subject;
- research products for identification with documentary data;
- keep records of the movement of products and vehicles.
A cameral customs check helps to analyze the data that contains the declaration and the documents submitted. To collect complete information, the executive branch inspects the warehouses and technical rooms where products are stored, checks the financial position and economic condition of the carrier companies.
What does the legislative regulation reveal?
The rules and the implementation of actions are transmitted by the Customs Code in article 131 on cameral customs inspection and the procedure for its implementation. It says that carriers must provide documentation, and inspectors must examine the paper and analyze the information. This form of control is carried out at the customs authority without the presentation of acts and special requirements. The legal provisions of the TC TC do not limit the frequency of control procedures. The source for the events is a set of materials:
- documents submitted by the auditee;
- information provided by the Customs Union;
- Customs information.
In what order is the control carried out?
TC TC chapter 19 regulated the examination of data to confirm the accuracy of the information. Audit may begin in relation to the defendants:
- declarants;
- customs representatives;
- carriers;
- outlets that sell duty-free goods;
- warehouses where products are temporarily stored;
- violators of the rules for the movement of goods;
- participants in transactions where the customs process is common.
Control measures that fall under the scope of 131 articles are not limited in frequency; inspectors do not go outside the customs. Field audits are under the jurisdiction of Article 132, they are approved in the plan, carried out as necessary once a year or every 3 years.
Reason for inspection
A cameral customs check is carried out by the customs authorities on the basis of:
- information received from customs authorities; it is stored in the database;
- registration of status enhancement by an authorized economic operator;
- counter customs check;
- appeals from foreign competent authorities;
- data transmitted by the informant about criminal acts.
After such an audit, an on-site trial is appointed if necessary. In any procedure, reviewers cannot make corrections to documents. The term for a customs check is limited to 2 months. When the need arises, they can extend for 30 days.
Step-by-step process
First of all, the law prohibits carrying out the same events, repeated studies of the product range from one entrepreneur. The decision on the audit is made by the leadership of the customs service, if this is required by a professional need and the current production situation. The results of a cameral customs check are recorded in an act drawn up in accordance with all the rules, where they describe reliable information in detail. The whole procedure includes actions:
- training;
- main events;
- requests to departments;
- The final stage.
Characteristic features of each procedure
The forms of customs inspection, whether it is visiting or cameral, begin with a decision adopted by the leadership of the customs service. This requires the collection of information. At the preparatory stage, they draw up an act, there are justified facts. The document is studied by the head, signed in order to appoint or refuse to conduct an audit.
If the application is granted, the customs officers begin to study the collected documentation, deal with the declaration. At the same time, a list of unclear questions and unconfirmed information is compiled in order to begin the next stage - requests. Authorized persons draw up an official written message listing the information requirements. Requests indicate the time frame for receiving data. The conclusion is the completion of the audit, the procedure is closed by the act signed by the participants.
What rights are granted to customs officers?
The Customs Code approved in article 134 the rights of employees at customs when they perform the next control. So, you need to require:
- commercial, transport, accounting and reporting documentation, if it relates to the products being checked;
- information on financial resources from banks and credit institutions;
- from the tax service - reports on transfers;
- data from other states;
- access to facilities that are checked by the customs service;
- typos in the premises where the product is located.
The inspector must:
- behave appropriately, do not harm persons and goods;
- keep confidential regarding production secrets;
- communicate the rules, legislative provisions to citizens at their request;
- keep documentary sources.
Employee Behavior During Inspection
Checked - a special category. They must behave appropriately, not interfere with the actions of regulatory authorities. These provisions are clearly articulated in article 135 of the Customs Code. Employees, if assigned an audit, are required to:
- provide goods for inspection;
- transfer documents on any media;
- mark the verification on the originals;
- sources must be translated into the language of the country that controls;
- appoint specialists to contact the customs officers to provide the requested information.
The law provides for the fulfillment of the duties established by the Customs Union. In January 2018, the CU TC was replaced by a codified regulatory act. Currently, it regulates the transportation of products of TK UES. Some countries have concluded an agreement on the movement of goods. These include:
- Armenia.
- Belarus.
- Kazakhstan.
- Kyrgyzstan.
- RF
States have completed ratification. The new code now serves as the basis for verification of all forms. He is an annex to the main contract. Despite the updating of legislative acts, there were still conditions for the normal execution of documents and requirements for the storage of transported products, the provision of necessary data at the request of inspectors. It is worth noting: if the inspected does not agree with the results of the checks, you can always appeal to a higher authority or court.