Customs control of goods after release: organization, implementation, procedure, goals, objectives, features, forms, development, problems

The implementation of customs control after the release of goods is regulated by TC TC, Federal Law No. 311. In addition, the authorized bodies are guided in their activities by the Constitution.

Legislative changes

The Federal Law No. 311 was amended regarding the time period during which customs control is carried out after the release of goods. The period has been increased to three years. Accordingly, the storage of documentation should be carried out for 3 years. These measures make it possible to simplify the clearance process at the export / import stage. In addition, an increase in the term provides the ability to verify the accuracy of the information. After the adoption of the TC TC in 2009, the clearance time was significantly reduced. The customs authority releases the goods within two days from the date of registration of the declaration. If the goods are not subject to duties, everything is processed within 4 hours.

Concept

It defines the main goals of customs control after the release of goods, the specifics of creating an effective tool with which the balance of economic security measures and the facilitation of international trade is ensured. The concept establishes the key areas of activity of authorized bodies. The mechanism provided for in it complies with international standards, based on the latest achievements in the field of management and information technologies.

The main directions of the Concept

The development of customs control after the release of goods is ensured by the use of a set of specific measures:

1. Regulatory, legislative support of the activities of authorized bodies.
2. Strengthening supervision of compliance with the requirements of the Federal Law and the terms of international agreements of the Russian Federation by persons who are involved in the movement of goods across the border of the country.
3. Ensuring uniform implementation of the provisions of the law.
4. Strengthening supervision in relation to objects imported into the country, including those aimed at detecting illegally moved goods located in Russia.
5. The creation of conditions under which the illegal activity of transporting products and vehicles across the border and their handling would be accompanied by a high level of risk and would become economically inexpedient.

The essence of the procedure

Customs control of goods after release is a set of measures carried out to verify the fact of movement of the goods, the accuracy of the information contained in the declaration, and other documentation provided during clearance. These procedures are carried out by the relevant units of the FCS in their area of ​​work. Solving the tasks of customs control after the release of goods, authorized structures use audit methods. They consist in comparing the data stated at registration with the information of accounting, reporting and other commercial documentation.

Authorized Structures

Carrying out customs control after the release of goods is within the competence of the GUFTDiTR of the Federal Customs Service of the Russian Federation (General Directorate for Revenue and Tariff Regulation). The corresponding order No. 845 was issued on April 26, 2010. Five departments were formed as part of the department. One of them is entrusted with customs control of goods after release. The management structure also includes departments:

1. Supervision of the activities of entities entered in the registers.
2. Methodologies and practices of implementing legislation under control.
3. Regional supervision and oversight.
4. Analysis and monitoring of compliance with legislation in the field of charging and collection of payments.

Changes in the management structure are carried out due to the redistribution of personnel. The order has been in force since 07/02/2010. By optimizing the staff structure of the FCS, supervision over the validity and legality of the verification activities is being strengthened, their effectiveness is being improved, and comprehensive measures are being developed to eliminate the conditions and reasons that contribute to the commission of violations (including by employees) during execution cargo.

Customs control forms after the release of goods

They are defined in Ch. 16 TC TC. The normative act provides for the following forms of customs control after the release of goods:

1. Oral survey.
2. Verification of information and documentation.
3. Getting an explanation.
4. Observation.
5. Inspection and inspection (personal including).
6. Checking the marking, the presence of identification marks on objects.
7. Inspection of territories and premises.
8. Accounting of objects, reporting control.
9. Verification

Guarantees

The organization of customs control after the release of goods should not violate the rights of persons being inspected. In this regard, additional guarantees are provided for declarants, carriers, their representatives, owners of warehouses for temporary storage and other interested parties. In particular, harm is not allowed to these persons, as well as vehicles and objects placed under the clearance procedure. Losses arising as a result of unlawful actions / omissions, decisions made by authorized bodies or their employees in the performance of their duties must be fully compensated. Compensation is also subject to loss of profits (unearned profits). For causing damage, the perpetrators are held liable under the Federal Law. Losses arising as a result of lawful actions / decisions of authorized bodies and employees are not subject to compensation, except for cases established by law.

Features of customs control after the release of goods

The authorized body may request information and documentation necessary for the execution of the procedure in writing, as well as establish a reasonable (sufficient for collection and submission) period. Upon a reasoned statement by the interested person, the established period may be extended. Performing customs control of goods after release, authorized units can receive certificates from banking and other credit institutions on operations related to payment of payments and foreign economic activity of persons who are assigned the corresponding duties under the Customs Union, as well as brokers, carriers, and warehouse owners.

To verify the accuracy of the data, employees have the right to request commercial, accounting and other documentation and information, in electronic form, including from the declarant or other entity related to the performance of operations with objects. Moreover, for products imported into the country, certificates are provided not only on perfect, but also subsequent facts of economic life. Entities performing customs control of goods after release are required to keep documentation for 5 years after the year during which operations were performed.

Basic Rules

The procedure for customs control after the release of goods was approved by the order of the Federal Customs Service No. 1560 of 08.25.2009. The regulatory act establishes uniform requirements for the actions of authorized employees when performing verification of information and documentation in accordance with the provisions of Art. 367 TC TC. The reliability of information is determined by comparing it with data obtained from other sources, including when conducting other forms of control, analysis of statistics, data processing using software, and other methods not prohibited by law.

Verification specifics

Employees of authorized units of the FCS control:

1. The correct classification of objects according to the HS.
2. The accuracy of the declared value.
3. The correctness of the indication of the country of origin.
4. Compliance with the restrictions and prohibitions provided for in the legislation on state regulation of foreign trade.
5. Compliance with the conditions for applying simplified design modes.
6. Ensuring the protection of intellectual property.
7. Compliance with the conditions for placing the goods under the declared procedure.
8. Correctness of accrual and timely payment of mandatory payments.

Officials may conduct verification of other information.

Grounds

Verification may be performed in accordance with:

1. By order of a higher authority.
2. Information received from law enforcement and other, including supervisory, authorities, indicating the likely presence of violations of norms.
3. Instructions on the application of a set of measures aimed at minimizing risks.
4. Information available to the authorized unit, materials, data received from other structures of the FCS.
5. Media reports, domestic and foreign citizens and legal entities.

Reporting Results

If during the verification process the invalidity of documentation and information is established, this may serve as a basis for initiating criminal and administrative proceedings, performing customs control in other forms, or departmental supervision, official audit, or applying other measures established by the standards. Final results should be documented. For this, the forms of the act of inspections approved by the order of the Federal Customs Service are used, as well as their registration and accounting journals.

Filling out documents

In the act of verification after the release of the vehicle or goods, the results of the procedure are indicated. If unreliable data is detected, a copy is sent to the declarant or other entity that is related to the operations. The date of completion of the verification will be the calendar number on which the act was signed. Not later than the next day after its execution, the authorized unit addresses the memorandum to the head of the supervisory authority or his deputy. It sets out the conclusions and suggestions for the verification. The boss or his deputy reviews the information and makes the necessary decision. Information about the audit is reflected in the accounting journal, as well as in the book of registration of acts. All documentation related to the control procedure is filed into the case. It is stored in the division of the FCS for 5 years. At the end of this period, the documentation is destroyed according to the established rules.

Case summary

The documentation includes:

1. Checklist for review data.
2. Internal inventory of materials.
3. The decision to complete the audit.
4. Act.
5. Documentation obtained during the verification process, with copies of the requests.
6. Certification sheet.

The case number corresponds to the act number.

Existing difficulties

Considering the specifics of cargo clearance, it is impossible not to note the problems of customs control after the release of goods. Today, the probability of detecting violations of the law using methods that do not meet the standards is quite high. Moreover, according to experts, this trend will only intensify in the future. FCS, solving the problems of customs control after the release of goods, currently pays great attention to improving the system. Already today, supervisory structures conduct supervisory activities in relation to objects that are in free circulation in Russia under the current legislation. This means that the activities of all individual entrepreneurs or legal entities related to the turnover of foreign products, including their retail and wholesale, become the subject of control of customs units for compliance with applicable standards. In order to ensure uniform application of legislation, it is necessary to develop methodologies aimed at increasing the effectiveness of supervisory measures. One of the key areas for the development of control is the improvement of the analysis of the effectiveness of the mechanisms used, which provides for the use of indicators obtained in law enforcement.

Concept implementation measures

To effectively complete the tasks it is necessary:

1. Strengthening the systemic interaction of supervisory authorities with law enforcement, tax and other structures, services of foreign countries. It will allow for end-to-end verification along the entire route and turnover of objects.
2. To develop a control and management system, within the framework of which a check will be carried out on the completeness, comprehensiveness, correctness and objectivity of decisions approved during the post-release audit. Within the scope of supervision, the individual responsibility of authorized employees should also be strengthened.
3. Form a unified system for planning activities related to customs control. It should take into account labor costs, provide for the efficient distribution of resources available to authorized structures, forecasting results.
4. To improve the material and technical support, which is the basis for the control measures. In the framework of this area, the range of information resources should be expanded.
5. Carry out staffing activities. In this area, special attention should be paid to the level of professional training of employees, improving their skills and knowledge, and strengthening discipline.

Conclusion

One of the key aspects of the development of measures implemented in the implementation of control activities is the development of analytical tools. Such work should have a serious basis. In particular, it should be based on research using methods of assessment, analysis and generalization of data available to authorized units. The use of integrated tools allows you to select objects and objects of control after graduation, determine the categories of subjects of foreign economic activity, and establish a circle of persons with respect to whom it is impossible to carry out control measures.

Of no small importance is the development of supervisory measures for the activities of authorized employees. It is necessary to formulate a set of measures and means to prosecute entities that violate the requirements of the law and go beyond their authority. Particular attention should be paid to the enforcement procedure for employees, actions / inaction, the decisions of which damaged the declarants, carriers, representatives and other interested parties. When imputing compensation, it is necessary first of all to establish signs of illegality. If they are absent, damage is not subject to recovery.