The Implementation of customs control after release of goods is governed by the CC CU, the Federal law №311. In addition, the competent authorities are guided in their activities by the Constitution.
The Federal law №311 was amended to cover the period in which performed customs control after release of goods. The period was extended to three years. Accordingly, records must be carried out within 3 years. These measures will allow to simplify the process of registration at the stage of exit/entry. In addition, the increase term provides an opportunity to validate the reliability of information. After the adoption in 2009 of the CC CU significantly reduced the duration of registration. The customs authority releases the goods within two days from the date of registration of the Declaration. If the goods are duty free, everything has to be done within 4 hours.
It defines the main objectives of customs control after release of goods, the specifics of creating an effective tool which secures a balance of measures of economic security and the promotion of international trade. The concept sets out the key activities of the competent authorities. It provided the mechanism meets international standards based on the latest achievements in the field of management and information technology.
The development of the customs control after release of goods is ensured by the use of a complex of certain measures:
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Customs control of goods after release is a set of actions performed to check whether the movement of cargo, reliability of the information contained in the Declaration, and other documentation presented at registration. These procedures are performed by the relevant units of the FCS in their field of work. Solving the problems of customs control after release of goods, the competent bodies use the methods of the audit. They consist in comparing the data declared at registration, with information of accounting, reporting and other commercial documentation.
The purpose of customs control after release of goods within the competence of Guftar Federal customs service of Russia (Main Directorate for revenue and tariff regulation). The corresponding order No. 845 was issued 26.04.2010 the Department was formed by 5 departments. One of them is assigned the customs control of goods after the release. The management structure also provides for the following departments:
Changes in the management structure are due to the redistribution of personnel. The order is valid from 02.07.2010 by optimizing the staff structure of the FCS enhanced oversight of the validity, the legality of the execution of verification activities, increases their effectiveness, and develop comprehensive measures to eliminate conditions and causes contributing to the violations (of employees in particular) for clearance of goods.
Defined in Chapter 16 of the CC CU. Normative act stipulates the following forms of customs control after release of goods:
The organization of the customs control after release of goods shall not violate the rights of the audited entities. In this regard, provided additional safeguards for declarants, carriers, their representatives, owners of warehouses for temporary storage, and other stakeholders. In particular, it is not allowed to harm these individuals as well as vehicles and objects placed under the procedure. Losses arising from illegal actions or inactions taken by the decisions of competent authorities or their officials in discharging their duties shallbe reimbursed in full. Compensation is subject including loss of profit (lost profit). For damage to the perpetrators shall be prosecuted under the Federal law. Are not reimbursed losses incurred as a result of lawful actions/decisions of the authorized bodies and officials, except for cases established in the law.
The notified body may request information and documentation necessary to perform the procedure, in writing, as well as set reasonable (sufficient for the collection and provision of) time. Upon motivated request of the interested person the prescribed period may be extended. Performing the customs control of goods after the release, authorized departments can obtain from banking and other credit institutions information about the operations related to payment and foreign economic activity of persons entrusted with respective duties at TC TC, as well as brokers, carriers, owners of warehouses.
To check the validity of the data employees may request a commercial, accounting and other records and information in electronic form including, to the declarant, or another subject relevant to the implementation of object operations. At the same time the goods imported on the territory of the country, information is provided not only perfect, but also the subsequent facts of economic life. The actors performing the customs control of goods after the release, are required to keep documentation for 5 years after the year during which operations were executed.
The Procedure of customs control after release of goods approved by order of FTS No. 1560 dated 25.08.2009, In the normative act establishes uniform requirements for actions of the authorized officers in the execution of verification of information and documentation in accordance with the provisions of article 367 of the CC CU. The accuracy of the information is determined by comparing it with data obtained from other sources, including for other forms of monitoring, analysis, statistics, data processing using software tools, and other not prohibited by the legislation of ways.
Employees of authorized divisions of the FCS control:
Officials may carry out checks and other information.
The Test can be carried out in accordance with:
If the verification process will be established unreliability of documentation and information, it can serve as the basis for excitation of criminal and administrative proceedings, execution of customs control in other forms or departmental oversight, office of audit, application of other measures provided for in the rules. The final results should be documented. For this purpose, approved by the order of the FCS of the form of instrument checks, journals, their registration and accounting.
In the inspection after the release of the vehicle or the goods shall include the results of the procedure. The detection of false data to the declarant or to another entity which is related to the transactions, shall be sent a copy. Completion date of verification will be the calendar day in which an act was signed. Not later than the day following its registration of authorised addresses a Memorandum to the chief of the Supervisory body or his Deputy. It sets out the conclusions and recommendations based on the audit performed. The chief or his Deputy shall review the information and take a decision. Verification information are recorded in a log, as well as in the registration book. All documentation related to the test procedure is to be filed. It is stored in the FCS division for 5 years. At the end of this period, the documentation is destroyed according to established rules.
Documentation includes:
The case Number corresponds to the number of the act.
Considering the specifics of the clearance of goods, not to mention the problems of customs control after release of goods. Today, the probability of detecting violations of the law using methods that do not meet the standards quite high. Thus, according to experts, this trend in the future will only increase. FCS, solving the problems of customs control after release of goods, currently pays great attention to the improvement of the system. Today the Supervisory structure lead Supervisory activities in relation to the objects that are in free circulation in Russia in the framework of current legislation. This means that the activities of all individual entrepreneurs or legal entities related to the trafficking of foreign goods, including retail and wholesale sale, becomes subject to the control of the customs departments for compliance with applicable regulations. To ensure uniformity in the application of the law, it is necessary to develop techniques aimed at improving the effectiveness of Supervisory activities. One of the key directions of development control is to improve the analysis of effectiveness used mechanisms for the application of the parameters obtained in law enforcement.
For the effective fulfilment of the tasks should:
As one of the key aspects of the development activities carried out in implementing control activities is the development of analytical tools. Such work should have solid bases. In particular, it should be based on research using the methods of evaluation, analysis and synthesis of the data available to the authorized departments. Application of integrated tools allows you to select objects and subjects of control after the release, define the categories of subjects of foreign economic activity, establish the circle of persons, in respect of which the implementation of control measures is impossible.
Equally Important is the development of oversight over the activities of authorized officials. Necessary for formation of a complex of measures and means to prosecute entities that violate the provisions of the law and beyond his authority. Special attention should be paid to the order of foreclosure on officials, actions/omissions, which caused damage for declarants, carriers, representatives and other key stakeholders. If the imputation of compensation you must first install the grounds of illegality. If they are not, the damages recovered are not subject.
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