The implementation of customs control after the release of goods is regulated by TC TC, FZ No. 311. In addition, the authorized bodies are guided in their activities by the Constitution.
Changes in legislation
The Federal Law №311 was amended concerningterm, in which the customs control is carried out after the release of goods. The period was increased to three years. Accordingly, the storage of documentation must be carried out within 3 years. These measures allow to simplify the process of registration at the stage of export / import. In addition, the extension of the term provides an opportunity to verify the reliability of information. After the adoption in 2009 of the TC TC, the processing time was significantly shortened. The customs body issues the goods within two days from the date of registration of the declaration. If the goods are not taxed, all is processed within 4 hours.
It defines the main objectives of customscontrol after the release of goods, the specificity of creating an effective instrument through which a balance of measures of economic security and the facilitation of international trade is ensured. The concept establishes the key areas of activity of authorized bodies. The mechanism envisaged in it corresponds to the world standards, based on the latest achievements in the field of management and information technologies.
Basic directions of the Concept
The development of customs control after the release of goods is ensured using a set of certain measures:
- Regulatory and legislative support for the activities of authorized bodies.
- Strengthening of supervision over compliance with the requirements of the Federal Law and the terms of international agreements of the Russian Federation by persons who are related to the movement of goods across the border of the country.
- Ensuring a uniform implementation of the provisions of the law.
- Strengthening of supervision in respect of objects imported into the country, including those aimed at detecting illegally displaced cargoes located in Russia.
- The creation of conditions under which illegal activities to transport products and vehicles across the border and their circulation would be accompanied by a high level of risk and would become economically impractical.
The essence of the procedure
Customs control of goods after releaseis a set of measures to verify the movement of goods, the reliability of the information contained in the declaration, and other documentation provided during registration. These procedures are carried out by the relevant units of the FCS in its line 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 information of accounting, reporting and other commercial documentation.
Conducting customs control after releaseof goods is attributed to the competence of GUUFTDTTR of the FCS of the Russian Federation (the General Directorate for Incomes and Tariff Regulation). The corresponding order No. 845 was issued on 26.04.2010. The department consisted of 5 divisions. One of them is responsible for customs control of goods after the release. The management structure also provides for departments:
- Supervision over the activities of subjects entered in the registers.
- Methodology and practice of implementing legislation under control.
- Regional supervision and supervision.
- Analysis and monitoring of compliance with legislation in the sphere of charging and collection of payments.
Changes in the management structure are carried out fora reallocation account. The order is valid from 02.07.2010. Due to the optimization of the FCS staff structure, the supervision of the validity, legality of the verification actions is being strengthened, their effectiveness is being improved, comprehensive measures are being taken to eliminate the conditions and causes contributing to the violations (on the part of employees as well) cargo.
Forms of customs control 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:
- Oral interrogation.
- Verification of information and documentation.
- Getting explanations.
- Inspection and inspection (personal including).
- Verification of marking, presence of identification marks on objects.
- Survey of territories and premises.
- Accounting of objects, control of reporting.
Organization of customs control after releasegoods should not violate the rights of audited persons. In this regard, additional guarantees are provided for declarants, carriers, their representatives, owners of temporary storage warehouses and other interested entities. In particular, it is not allowed to cause harm to these persons, as well as vehicles and objects placed under the clearance procedure. Losses arising as a result of wrongful acts / omissions, decisions taken by authorized bodies or their employees in the performance of their duties, must be reimbursed in full. Compensation is also subject to lost profit (unearned profit). For causing damage, the perpetrators are held accountable under the Federal Law. Losses arising as a result of lawful actions / decisions of authorized bodies and employees are not liable for compensation, except for cases stipulated in the law.
Features of customs control after the release of goods
The authorized body may request information anddocumentation required to perform the procedure, in writing, and to establish a reasonable (sufficient for collection and provision) deadline. According to the motivated statement of the person concerned, the period may be extended. Carrying out the customs control of goods after the issue, the authorized units can receive information from banks and other credit institutions about transactions related to payment of payments and foreign economic activities of persons who are responsible for the TC TC, as well as brokers, carriers, warehouse owners.
To verify the validity of data, employees are entitled toto request commercial, accounting and other documentation and information, in electronic form also, from the declarant or other entity related to the performance of operations with the objects. At the same time, on goods imported into the country, certificates are provided not only for the perfect, but also the subsequent facts of economic life. Subjects performing customs control of goods after the release are required to keep the documentation for 5 years after the year during which the transactions were performed.
The order of customs control afterrelease of goods approved by order of the Federal Customs Service No. 1560 of August 25, 2009. The normative 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. Reliability of information is determined by comparing it with data obtained from other sources, including other forms of control, statistical analysis, data processing using software, and other methods not prohibited by law.
Specificity of verification
Employees of the authorized units of the FCS control:
- Correctness of classification of objects according to TN VED.
- Reliability of the declared value.
- Correctness of the country of origin.
- Compliance with restrictions and prohibitions provided for in the legislation on state regulation of foreign trade activities.
- Compliance with the conditions for applying simplified design modes.
- Ensuring the protection of intellectual property.
- Compliance with the conditions for placing the goods under the declared procedure.
- Correctness of accrual and timely payment of mandatory payments.
Officials may conduct verification and other information.
Verification can be performed in accordance with:
- The commission of a higher authority.
- Information received from law enforcement and other agencies, including supervisory bodies, testifying to the likely existence of violations of norms.
- Instructions on the application of a set of measures aimed at minimizing risks.
- The information available to the authorized unit, materials, data received from other structures of the FCS.
- Media reports, domestic and foreign citizens and legal entities.
If during the test is installedinadequacy of documentation and information, this can serve as a basis for initiating criminal and administrative proceedings, for performing customs control in other forms or for departmental supervision, for internal audit, for applying other measures established in the norms. The final results should be documented. For this purpose, the forms of the act of inspections, logs for their registration and accounting approved by the order of the FCS are used.
Filling out documents
In the act of verification after the release of the TS or goodsthe results of the procedure are indicated. When revealing unreliable data to the declarant or another entity that is related to transactions, a copy is sent. The date of completion of the audit will be the calendar number in which the act was signed. Not later than the next day after its registration, the authorized unit sends a memorandum to the head of the supervisory authority or his deputy. It outlines the conclusions and proposals for the audit. The chief or his deputy considers the information and takes the necessary decision. Information about the audit is reflected in the accounting journal, as well as in the register of acts. All documentation related to the control procedure is filed. It is kept in the division of the FCS for 5 years. At the end of this period, the documentation is destroyed according to established rules.
Contents of the case
The documentation includes:
- A checklist of inspection data.
- Internal inventory of materials.
- Decision on the implementation of the audit.
- Documentation received during the verification process, with copies of requests.
- Witness sheet.
The case number corresponds to the act number.
Considering the specifics of registration of goods, it is impossiblenot to mention the problem of customs control after the release of goods. Today, the probability of detecting violations of the law using methods that do not comply with the norms is quite high. In this case, according to experts, this trend will only grow in the future. FCS, solving the problems of customs control after the release of goods, now pays much attention to improving the system. Already today, supervisory structures conduct supervisory activities in relation to objects that are freely circulated in Russia under the current legislation. This means that the activities of all individual entrepreneurs or legal entities associated with the turnover of foreign products, including retail and wholesale, are subject to control by customs departments to ensure compliance with applicable standards. To ensure uniform application of the law, it is necessary to develop methods aimed at improving the effectiveness of oversight activities. One of the key areas of monitoring development is improving the analysis of the effectiveness of the mechanisms used, which provides for the use of indicators obtained in law enforcement.
Measures to implement the concept
To effectively perform the tasks you need:
- Strengthening of the system interaction of supervisorybodies with law enforcement, tax and other structures, services of foreign countries. It will provide for an end-to-end check on the whole route and turnover of objects.
- Develop a system of control and management inthe framework of which will verify 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.
- Form a unified planning systemactivities related to customs control. It should take into account the labor costs, provides for an efficient allocation of resources available to the authorized structures, forecasting the results.
- Improve material and technical support, which is the basis for carrying out control activities. Within the framework of this direction, the range of information resources should be expanded.
- Carry out personnel activities. In the framework of this direction, special attention should be paid to the level of professional training of employees, improvement of their skills and knowledge, and strengthening of discipline.
As one of the key aspects of developmentactivities implemented in the implementation of monitoring activities, is the development of analytical tools. Such work should have a serious basis. In particular, it should be based on a study using methods for assessing, analyzing and summarizing the data available to authorized units. The use of integrated means allows you to select objects and items of control after the release, determine the categories of subjects of foreign economic activity, establish a circle of persons in relation to which the implementation of control measures is impossible.
It is of no small importance to develop supervisoryactivities for the activities of authorized employees. It is necessary to form a set of measures and means to hold accountable subjects who violate the requirements of legislation and go beyond their powers. Particular attention should be given to the procedure for foreclosure on employees, actions / omissions, decisions of which caused damage to declarants, carriers, representatives and other interested persons. When imposing compensation, it is necessary first of all to establish signs of illegitimacy. If they are absent, the damage is not subject to recovery.