Chapter 34. CUSTOMS CONTROL GENERAL PROVISIONS
Article 358. Principles of Customs Control
1. In conducting customs control measures, the customs authorities proceed from the principle of selectivity and, as a rule, confine themselves to the forms of customs control sufficient for ensuring the observance of the customs legislation of the Russian Federation.
2. In opting for the most appropriate form of customs control, customs authorities will rely on the risk management system, said risk being regarded as a probability of breaches of the customs legislation of the Russian Federation.
The risk management system is based on efficient utilisation of customs resources for preventing breaches of the customs legislation of the Russian Federation, as follows:
- predicated on evasion of dutiable payments in considerable amounts;
- undermining competitiveness of domestic producers;
- infringing on vital interests of the state whose observance is vested in customs authorities.
3. The customs authorities apply the risk assessment methods for determining the goods, means of transport, documents, and the persons that should be subjected to customs control and determine the decree of such customs control measures.
4. The Federal Customs Authority determines the customs control strategy proceeding from the risk assessment evaluation system.
5. With a view to further improving the customs control measures, the Federal Customs Authority cooperates with the customs authorities of foreign countries, concluding mutual assistance agreements.
6. With a view to raising the effectiveness of customs control measures, the Federal Customs Authority and other customs authorities shall seek to promote cooperation with the participants of foreign economic activities, customs carriers, and other organisation, whose activities are associated with foreign trade, as well as with their trade unions (associations).
7. Customs control procedures are carried out exclusively by the officers of customs bodies in accordance with the provisions stipulated by this Customs Code.
Article 359. Terms of Examination of Customs Declarations and Other Documents and Inspection of Goods during Customs Registration
1. In the process of customs registration of merchandise, the examination of the customs declaration and other relevant documents submitted to the customs authorities, as well as the inspection of merchandise aimed at verifying the compliance of the information stated in said customs declarations and other documents with the goods names, origin, quantity and value ought to be accomplished not later than within three working days from the date of receipt by the customs office concerned of the customs declaration, the accompanying documents, and presentation of goods for inspection, except the instances when this Customs Code stipulates shorter time limits for such measures.
2. The customs authorities have the right to extend the time terms of goods inspection in case the consignment of said goods is not divided into separate packing lots based on the goods categories and/or descriptions, and/or in case the information explicating the goods packing and marking is not stated in commercial and/or shipment documents and waybills pertaining to said consignment. The extension of time terms of the goods inspection will be resorted to in case the circumstances stated above prevent customs officers from performing the required operations with a view to establishing the compliance of merchandise with the information thereof contained in the submitted customs declaration. The time terms of the goods inspection may be extended by the period that may be required for the person responsible for said goods to break the consignment into separate categories of goods.
Article 360. Goods and Means of transport under Customs Control
1. Goods and means of transport imported to the customs territory of the Russian Federation shall be regarded under customs control from the moment of their conveyance across the customs border upon their entry to the customs territory of the Russian Federation until they are:
- released to free circulation;
- rejected in favour of the state or otherwise converted into federal property or other form of disposal as per Chapter 41 of this Customs Code;
- de facto exported from the customs territory of the Russian Federation.
Utilization and disposal of the imported goods and means of transport under customs control shall only be permitted in the order and on the terms stipulated by this Customs Code.
2. Russian goods and means of transport shall have the status of goods under customs control during their exportation from the customs territory of the Russian Federation from the moment of acceptance by the customs authorities of the customs declaration thereof or performance of another operations directly stipulating the exportation of said goods from the customs territory of the Russian Federation until their de facto crossing of the customs border.
3. The customs authorities shall verify the fulfilment of personsí obligations with regard to re-importation of Russian goods and means of transport which were previously exported from the customs territory of the Russian Federation or re-importation of their compensating products in accordance with the terms of the applicable customs procedures in the order stipulated by the provisions of this Section of the Customs Code provided suck goods or their compensating products are liable for mandatory re-importation in accordance with law of the Russian Federation.
Article 361. Verification of Authenticity of Information Following Release of Goods and/or Means of transport for Free Circulation
1. Following the release of goods and/or means of transport for free circulation, the customs authorities have the right to verify the authenticity of information declared at the instance of the goods customs registration pursuant to the order stipulated by Chapter 35 of this Customs Code.
2. The customs authorities have the right to verify the authenticity of information following the release of goods and/or means of transport for free circulation within one year from the date when said goods and/or means of transport have relinquished their customs control status.
3. In the instances and in the order stipulated by this Customs Code and other legal statutes of the Russian Federation the customs authorities exercise customs control measures in the course of turnover of the goods imported to the customs territory of the Russian Federation by verifying the information certifying the release of said goods and/or means of transport by the customs authorities in accordance with the terms and conditions stipulated by this Customs Code, as well as by verifying the availability of marking or other identification signs used for certifying the legality of importation of said goods to the customs territory of the Russian Federation.
Article 362. Customs Control Zones
1. Customs control zones are set up for effecting customs control measures through customs examination and customs inspection of goods and/or means of transport, as well as their storage and haulage in customs custody.
Customs control zones may be set up along the customs border, in those places designated for customs registration formalities, performance of customs operations, in the places of goods transhipment, their examination and inspection, in the places of goods temporary storage, parking grounds of means of the transport involved in haulage of goods in customs custody, as well as in other places stipulated by this Customs Code.
2. The customs control zones can be permanent, as in those instances when the goods subject to customs control are stowed there on a regular basis, or temporary. The temporary customs control zones may be set up:
- for the performance of customs registration formalities with goods beyond the places designated for the performance of customs operations (Article 406) within the time limit required for the completion of such operations provided performance thereof predicates the designation of a customs control zone based on the necessity to ensure unobstructed discharge by customs authorities of their functions;
- in case of need to execute inspection and examination of goods and/or means of transport which were discovered by the customs authorities outside permanent customs control zones.
A written resolution with regard to setting up a temporary customs control zone is passed by the chief of a customs office or by the person substituting him (or her).
3. The order setting up and marking customs control zones as well as defining the requirements thereto are approved by the Federal Customs Authority except those instances when customs control zones are set up along the customs border of the Russian Federation. The customs control zones located along the customs border are established in the order determined by the Government of the Russian Federation.
The order of inception marking a customs control zones, as well as requirements thereto in those instances when such zones established on the premises of the checkpoint at the State Border of the Russian Federation shall be determined by the Federal Customs Authority with consideration of the provisions of the statutes of the Federal Law on the State Border of the Russian Federation.
4. The activities associated with goods production and other commercial operations, conveyance of goods, means of transport and persons including officials of other state bodies across the boundaries of customs control zones and inside their perimeter may only be permitted by the customs authorities and under their surveillance, except those instances stipulated by this Code and other federal laws. In such cases, admission to the customs control zones will be permitted upon preliminary notification of the customs authorities.
On the premises of the checkpoint at the State Border of the Russian Federation, such restrictions with regard to the activities, conveyance of goods, means of transport and persons across the boundaries of customs control zones shall be regulated by the Federal Law on the State Border of the Russian Federation.
5. Customs inspection of goods may only be performed in designated customs control zones.
Article 363. Submission of Documents and Information Required for Customs Control
1. The persons, conveying goods and transportation means across the customs border, customs brokers (proxies), owners of temporary-storage and bonded warehouses, and customs carriers shall be obliged to submit to the customs authorities the documents and information required for customs control purposes whose submission is stipulated by this Customs Code.
2. The customs authorities request that the documents and information required for customs control be submitted in writing and establish sufficient time limits for their submission. Upon a personís motivated request, the customs authorities may extend said time limits by the period required for submission of required documents and information.
3. For customs control purposes, the customs authorities have the right to obtain from the banks and other credit organisations the information and references with regard to the persons associated with foreign trade activities and disbursement of dutiable payments specified in Article 16 of this Customs Code, as well as references with regard to the operations conducted by customs brokers, owners of temporary-storage and bonded warehouses, and customs carriers.
4. With a view to verifying the authenticity of information pertaining to imported goods following the release of goods for free circulation, the customs authorities have the right to request and obtain commercial documents, bookkeeping documents and reports, and other information, including electronic versions thereof, relating to foreign economic operations with such goods, as well as obtain information from the goods declarant or any other persons, who have been directly or indirectly connected with the operations with said goods, on subsequent operations with the goods imported to the customs territory of the Russian Federation.
5. The customs authorities have the right to obtain from the bodies responsible for registering juridical persons as well as the other agencies the information they require for exercising customs control measures.
6. The documents required for exercising customs control measures must be preserved by the persons concerned for at least three calendar years following the year when the goods relinquish the status of the goods subject to customs control. The customs brokers (proxies), owners of temporary-storage and bonded warehouses, and customs carriers shall be obliged to preserve said documents for five calendar years following the year when said customs control operations were exercised.
Article 364. Submission of Reports for Customs Control Purposes
Upon a request by the customs authorities, the customs brokers (proxies), owners of temporary-storage and bonded warehouses, customs carriers, the persons who are entitled to special simplified customs procedures (Article 68), as well as the persons using and/or owning the conditionally released goods shall be obliged to submit to the customs authorities their reports with regard to the goods they stow, haul, sell, process and/or utilise in goods in accordance with the forms approved by the Federal Customs Authority.
Article 365. Inadmissibility of Unwarranted Damage in the Process of Customs Control Measures
1. Any unwarranted damage to the carrier, declarant, their proxies, owners of temporary-storage and bonded warehouses, other interested persons, as well as the goods and means of transport is inadmissible.
2. Any unwarranted losses caused by improper decisions, actions (inaction) of customs offices or their officers in the process of customs control procedures shall be reimbursed in full measure including forfeited profit.
3. The customs offices or their officers shall bear responsibility for the damage caused to persons in accordance with federal law.
4. Any losses caused to persons by customs officersí lawful decisions or actions shall not be reimbursed, except the instances stipulated by the federal law.