LETTER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of September 19, 2012 No. 01-11/47218

About application of the Order of FCS of Russia of July 6, 2012 No. 1373

In connection with the appeals of customs authorities concerning application of customs control by divisions after release of goods (further - division of TKPVT) the order of FCS of Russia which became effective on August 1, 2012 of July 6, 2012 N 1373 "About approval of the Instruction" about actions of officials of customs authorities when carrying out customs control in the form of customs inspection" (further - the order N 1373) and the order of FCS of Russia of April 29, 2011 N 895 "About approval of the Instruction about actions of officials of customs authorities when carrying out customs control in the form of customs inspection", declared invalid (further - the order N 895), we explain the following.

If customs inspection was begun during operation of the order N 895 and was not complete about day of entry into force of the order N 1373, actions of officials of divisions of TKPVT in case of registration of results of customs inspection and acceptance by its results of decisions are regulated by the order N 1373.

According to the called orders customs inspection is preceded by preparatory work which term of carrying out shall be minimum and by order of N 895 shall not exceed 6 months, and by order of N 1373 - 15 working days.

According to provisions of the order N 895 preparatory work can include wide range of actions of officials of divisions of TKPVT, including stipulated in Item 4 articles 98 of the Customs Code of the Customs Union, and also collection, studying and the analysis of information on the checked face obtained from various sources, results of application of forms of customs control. Based on results of preparatory work the decision on feasibility or on inexpediency of conducting customs inspection is made.

The order N 1373 establishes other in relation to the order N 895 procedure for decision making about feasibility of conducting customs inspection and procedure for carrying out preparatory work. According to the order N 1373 the decision on feasibility of conducting customs inspection is accepted by results of analytical work, then preparatory work in the course of which the list of the questions which are subject to check is determined is carried out and if necessary the program of its carrying out is developed. The term of carrying out analytical work as the order N 1373 is not established.

In view of that considerable part of amount of the preparatory work provided by the order N 895, is constituted by collection and information analysis necessary for decision making about feasibility or about inexpediency of conducting customs inspection, it is necessary to recognize the specified actions of officials of divisions of TKPVT begun and which are carried out according to the order N 895, from the date of entry into force of the order N 1373 similar to the actions which are carried out within the analytical work provided by the order N 1373. In case of acceptance following the results of analytical work of the decision on feasibility of conducting customs inspection preparatory work shall be carried out to the minimum time established by the order N 1373 and which is not exceeding on duration of 15 working days from the date of decision making about conducting customs inspection.

Information inform subordinate customs authorities.

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