Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

ORDER OF THE FEDERAL CUSTOMS SERVICE

of November 6, 2008 No. 1378

About approval of the Procedure for the organization and carrying out customs audit

(as of June 7, 2010)

1. Approve the enclosed Procedure for the organization and carrying out customs audit (further - the Procedure).

2. Declare invalid the order of the State Customs Committee of Russia of June 11, 2004 N 663 "About approval of procedure for the organization and carrying out customs audit" (according to the conclusion of the Ministry of Justice of the Russian Federation this document does not need state registration - the letter of the Ministry of Justice of the Russian Federation of July 6, 2004 N 07/6472-YuD).

3. To provide to chiefs of the regional customs authorities and customs which are directly subordinated to FCS of Russia reduction of the legal acts regulating activities of divisions of customs inspection of customs authorities of the Russian Federation in compliance to the Procedure.

4. To impose control of execution of this order on the deputy manager of FCS of Russia I. A. Zavrazhnov.

 

Head

valid counselor of state

Customs Service of the Russian Federation A.Yu.Belyaninov

Appendix

to the order of the Federal Customs Service of November 6, 2008 No. 1378

Procedure for the organization and carrying out customs audit

I. General provisions

1. The procedure for the organization and carrying out customs audit (daleeporyadok) is developed based on the Section IV of the Customs code of the Russian Federation (The Russian Federation Code, 2003, N 22, the Art. 2066, N 52 (p. I), Art. 5038; 2004, N 27, Art. 2711, N 34, Art. 3533, N 46 (p. I), Art. 4494; 2005, N 30 (p. I), Art. 3101; 2006, N 1, Art. 15, N 3, Art. 280, N 8, Art. 854, N 52 (p. II), Art. 5504; 2007, N 1 (p. I), Art. 29, N 24, Art. 2831, N 27, Art. 3213, N 31, Art. 4011, N 45, Art. 5417; 2008, N 26, the Art. 3022) (further - shopping mall of Russia).

2. The procedure establishes single requirements to actions of officials of customs authorities of the Russian Federation under the organization and carrying out customs audit according to Articles 376, of 377 shopping malls of Russia and is obligatory for execution by all officials of customs authorities of the Russian Federation participating in carrying out customs audit.

II. Customs audit. Purposes and tasks of customs audit

3. Customs audit is form of customs control and represents check of the fact of release of goods, and also reliability of the data specified in the customs declaration and other documents submitted in case of customs clearance by comparison of these data to accounting data and the reporting with accounts, with other information of persons specified in Article of 376 shopping malls of Russia (further - the checked faces).

4. Check of reliability of data after release of goods and (or) vehicles can be performed within one year from the date of loss by goods of the status being under customs control. The review period of the fact of release of goods is not limited to the existing customs legislation.

5. The purpose of carrying out customs audit is ensuring compliance with the customs legislation of the Russian Federation.

6. Subjects of customs audit are understood as customs authorities of the Russian Federation, as objects - the legal relationship arising in the sphere of control of observance of the customs legislation after release of goods and (or) vehicles under objects - the goods moved through customs border of the Russian Federation.

7. When conducting check of reliability of the data specified in the customs declaration and other documents submitted in case of customs clearance, control is exercised in the following main directions:

1) observance of conditions of release;

2) correctness of classification of goods according to the Commodity nomenclature of foreign economic activity of custom union (further - FEACN CU);

3) correctness of determination of customs value;

4) observance of prohibitions and the restrictions set by the legislation of the Russian Federation on state regulation of foreign trade activity;

5) procedure and observance of conditions of application of the special simplified procedures of customs clearance;

6) procedure and observance of conditions of provision of preferences and privileges;

7) use of the conditionally released goods for the purpose of corresponding to conditions of provision of privileges;

8) transactions with money of persons specified in Article of 16 shopping malls of Russia and also customs brokers, owners of warehouses of temporary storage, the owners of customs warehouses and customs carriers connected with foreign economic activity and customs payment;

Full text available with active License only!

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.