of November 6, 2008 No. 1378
About approval of the Procedure for the organization and carrying out customs audit
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.
valid counselor of state
Customs Service of the Russian Federation A.Yu.Belyaninov
to the order of the Federal Customs Service of November 6, 2008 No. 1378
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.
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 field 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);
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