DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of November 19, 2024 No. 130

About the Procedure for conducting verification of customs, other papers and (or) data concerning the declaration on goods submitted concerning goods which release is made according to Article 120 of the Customs code of the Eurasian Economic Union, the documents confirming the data declared in such declaration and the data declared in the specified declaration on goods and (or) containing in the documents, and on some features of making of the customs transactions connected with release of goods before submission of the declaration on goods submitted to customs authorities

According to Item 20 of Article 120 and Item 10 of Article 324 of the Customs code of the Eurasian Economic Union the Board of the Eurasian economic commission SOLVED:

1. Approve the enclosed Procedure for conducting verification of customs, other papers and (or) data concerning the declaration on goods submitted concerning goods which release is made according to Article 120 of the Customs code of the Eurasian Economic Union, the documents confirming the data declared in such declaration and the data declared in the specified declaration on goods and (or) containing in the documents submitted to customs authorities.

2. Determine that forming and the direction to the customs applicant of the electronic document or putting down of the corresponding marks, stipulated in Item the 17th Article 120 of the Customs code of the Eurasian Economic Union, is performed by customs authority within 4 hours from the moment of registration of the declaration for goods, and in cases when the declaration on goods is registered less than in 4 hours prior to the termination of working hours of customs authority, - within 4 hours from the moment of the beginning of working hours of this customs authority.

3. This Decision becomes effective after 180 calendar days from the date of its official publication.

Approved by the Decision of Board of the Eurasian economic commission of November 19, 2024, No. 130

Procedure for conducting verification of customs, other papers and (or) data concerning the declaration on goods submitted concerning goods which release is made according to Article 120 of the Customs code of the Eurasian Economic Union, the documents confirming the data declared in such declaration and the data declared in the specified declaration on goods and (or) containing in the documents submitted to customs authorities

1. This Procedure determines rules of conducting verification of customs, other papers and (or) data concerning the declaration on goods submitted concerning goods which release is made according to Article 120 of the Customs code of the Eurasian Economic Union (further respectively - DT, the Code, the Union), the documents confirming the data declared in DT and the data declared in DT and (or) containing in the documents submitted to customs authorities (further - verification of documents and (or) data).

2. Verification of documents and (or) data is made according to this Procedure in case of detection of need of request of the documents confirming the data declared in DT within 4 hours from the moment of registration of DT, and in cases when DT is registered less than in 4 hours prior to the termination of working hours of customs authority, - within 4 hours from the moment of the beginning of working hours of this customs authority.

3. If during check of DT need of request of the documents confirming the data declared in DT along with the direction to the customs applicant of the electronic document or putting down of the corresponding marks in DT given on paper, the goods containing data on release before giving of DT is revealed, the customs authority requests such documents from the customs applicant, except for the following documents and (or) data which were earlier provided together with the statement for release of goods before submission of the declaration on goods (further - the statement) or can be received according to Item 2 of article 80 of the Code:

a) documents, stipulated in Item 4 articles 120 of the Code (if the application was submitted on paper);

b) documents, stipulated in Item the 6th article 120 of the Code (if the application was submitted in the form of the electronic document);

c) data on the documents specified in subitems "an" and "b" of this Item, and (or) the data from them.

4. In the case specified in the subitem "an" of Item 9 of this Procedure along with request of documents according to Item 3 presents of the Procedure customs authority can be requested the documents and (or) data specified in paragraph one of Item 9 of this Procedure.

In case of request of the documents and (or) data specified in paragraph one of Item 9 of this Procedure provisions of Items 10 - 15 presents About are applied.

5. 3 presents of the Procedure requested according to Item documents shall be submitted by the customs applicant no later than 5 working days following behind day of the direction customs authority of such request.

6. If 3 presents of the Procedure requested according to Item documents are not submitted in time, the stipulated in Item 5 presents About, verification of documents and (or) data comes to the end in day of the expiration of submission of documents and if before giving of DT customs examination - no later than 1 working day following behind day of receipt of results of customs examination (if results of customs examination are received after the expiration of submission of documents) was appointed, what the customs authority no later than 1 working day following behind day of its completion informs the customs applicant on.

By results of verification of documents and (or) data no later than 10 working days from the date of its completion the customs authority based on information which is available at its order makes the decision on modification (amendments) of the data declared in DT which form and procedure for the direction (delivery) are determined by the Section V of the Procedure for modification (amendments) of the data declared in the declaration on goods, No. 289 approved by the Decision of Board of the Eurasian economic commission of December 10, 2013 (further - the decision on modification (amendments) of the data declared in DT). In this case the base for calculation of the customs duties which are subject to payment, taxes, the special, anti-dumping, compensatory duties is determined based on the data which are available for customs authority, and classification of goods is performed taking into account Item 3 of article 20 of the Code.

If the commodity code according to the CN FEA EEU is determined at the level of group with quantity of signs less than 10:

the greatest of rates of the customs duties corresponding to the goods entering into such group is applied to calculation of customs duties;

the greatest of rates of the value added tax, the greatest of rates of excises (the excise tax or the excise duty) corresponding to the goods entering into such group concerning which the greatest of rates of customs duties is established is applied to calculation of taxes;

the greatest of rates of the special, anti-dumping, compensatory duties corresponding to the goods entering into such group taking into account paragraphs of the eighth and ninth this Item is applied to calculation of the special, anti-dumping, compensatory duties.

The special, anti-dumping, compensatory duties are estimated proceeding from the goods origin confirmed according to Chapter 4 of the Code taking into account provisions of article 314 of the Code.

If it is not possible to determine goods origin due to the lack of documents on goods origin, the special, anti-dumping, compensatory duties are estimated proceeding from the greatest rates of the special, anti-dumping, compensatory duties established concerning the goods classified by the same code of the CN FEA EEU (if classification of goods is performed at the level of 10 signs), or the goods entering into the relevant group (if commodity codes according to the CN FEA EEU are determined at the level of group with quantity of signs less 10).

In case of establishment afterwards of exact data on goods customs duties, taxes, the special, anti-dumping, compensatory duties are estimated proceeding from such exact data, return (offsetting) of excessively paid and (or) excessively collected amounts of customs duties, taxes, the special, anti-dumping, compensatory duties or collection of outstanding amounts according to Chapters 10 and 11 and articles 76 and 77 of the Code is performed.

7. If the documents provided according to Item 5 of this Procedure, and also results of customs examination (in case of its appointment) confirm reliability and (or) completeness of the checked data, verification of documents and (or) data comes to the end no later than 3 working days from the date of submission of documents (if customs examination was not appointed or its results are received before submission of documents) or no later than 3 working days from the date of receipt of results of customs examination (if results of customs examination are received after submission of documents), what the customs authority no later than 1 working day following behind day of its completion informs the customs applicant on.

8. If the documents provided according to Item 5 of this Procedure, and also results of customs examination (in case of its appointment) do not confirm reliability and (or) completeness of the checked data, verification of documents and (or) data comes to the end no later than 3 working days from the date of submission of documents (if customs examination was not appointed or its results are received before submission of documents) or no later than 3 working days from the date of receipt of results of customs examination (if results of customs examination are received after submission of documents), what the customs authority no later than 1 working day following behind day of its completion informs the customs applicant on.

By results of verification of documents and (or) data the customs authority no later than 7 working days from the date of its completion based on information which is available at its order makes the decision on modification (amendments) of the data declared in DT. In this case calculation of the customs duties which are subject to payment, taxes, the special, anti-dumping, compensatory duties is determined according to provisions of Item 6 of this Procedure.

9. Customs authority no later than 3 working days following behind day of representation by the customs applicant 3 presents of the Procedure for documents requested according to the Item (except for case, when such documents were requested along with request of the documents specified in Item 3 presents of the Procedure, according to item 4 of this Procedure) having the right to request from the customs applicant business, accounting documents, the certificate of origin and (or) other documents and (or) data, including written explanations (further - documents and (or) data), necessary for establishment of reliability and (or) completeness of the checked data declared in DT and (or) the data containing in other documents, in the following cases:

a) the customs authority reveals signs of non-compliance with provisions of the international treaties and (or) acts constituting the right of the Union, and (or) the legislation of state members of the Union on customs regulation regulating customs legal relationship;

b) the documents submitted according to Item 5 of this Procedure and also the documents which are earlier provided together with the statement and (or) the documents submitted according to the paragraph third Item 7 of article 109 of the Code do not contain necessary data or properly do not confirm the checked data;

c) the customs authority reveals signs of unauthenticity of the data containing in the documents submitted according to Item 5 of this Procedure.

10. The customs applicant according to Item 9 of this Procedure shall have reasonable request of documents and (or) data and contain list of the signs specifying that the data declared in DT, and (or) the data containing in other documents properly are not confirmed or the list of required documents and (or) data can be doubtful, and also.

The list of required documents and (or) data is determined by the official of customs authority proceeding from the checked data taking into account terms of transaction with goods, characteristics of goods, its appointment, and also other circumstances.

11. Requested according to Item 9 of this Procedure, and also in the case determined by item 4 of this Procedure documents and (or) data or explanation of the reasons according to which such documents and (or) data cannot be provided and (or) are absent, shall be submitted by the customs applicant no later than 60 calendar days from registration date of DT in time.

12. If the documents and (or) data provided according to Item 11 of this Procedure or explanation of the reasons according to which such documents and (or) data cannot be provided and (or) are absent, do not eliminate the bases for conducting verification of documents and (or) data, customs authority before the expiration, the stipulated in Item 13 these Procedures having the right to request the additional documents and (or) data necessary for establishment of reliability and completeness of the checked data declared in DT and (or) the data containing in other documents.

Such additional documents and (or) data shall be provided no later than 10 calendar days from registration date by customs authority of the corresponding request.

In case of sending an inquiry about submission of additional documents and (or) data according to this Item the current of the term specified in Item 13 of this Procedure stops from registration date customs authority of such request and renews from the date of receipt by customs authority of additional documents and (or) data, and in case of their non-presentation - from expiry date of their representation.

13. In case of request of documents and (or) data according to Item 9 of this Procedure verification of documents and (or) data comes to the end no later than 30 calendar days from the date of submission of documents and (or) data and if such documents and (or) data are not submitted in time, the stipulated in Item 11 presents About, - from the date of the expiration of such term, except for case when customs examination was appointed and (or) the inquiry according to Item 2 of article 314 of the Code is sent and results of such examination and (or) the response to such request are not received in the specified time.

If customs examination was appointed and its results are not received before the expiration specified in paragraph one of this Item, verification of documents and (or) data comes to the end no later than 30 calendar days from the date of receipt of results of such examination.

If the inquiry according to Item 2 of article 314 of the Code was sent and reply to the request is not received before the expiration specified in paragraph one of this Item, verification of documents and (or) data comes to the end no later than 30 calendar days from the date of receipt of reply to the request or from expiry date of receipt of such answer established by rules of determination of origin of imported goods which are provided according to the Agreement on the Eurasian Economic Union of May 29, 2014.

14. If by results of verification of documents and (or) data observance of provisions of the international treaties and (or) acts regulating customs legal relationship, constituting right of the Union, and (or) the legislation of state member of the Union on customs regulation, reliability and (or) completeness of the checked data are confirmed and (or) the bases for conducting verification of documents and (or) data, and also in the cases specified in paragraphs second and third Item 15 of this Procedure are eliminated, the customs authority informs the customs applicant on completion of verification of documents and (or) data no later than 1 working day from the date of its completion.

15. By results of verification of documents and (or) data no later than 10 working days from the date of its completion the customs authority based on information which is available at its order makes the decision on modification (amendments) of the data declared in DT, in the following cases:

the documents and (or) data requested according to Item 9 of this Procedure or explanation of the reasons according to which such documents and (or) data cannot be provided and (or) are absent, the stipulated in Item 11 presents About are not submitted in time;

the submitted documents and (or) data or explanation of the reasons according to which such documents and (or) data cannot be provided and (or) are absent, and (or) results of customs examination (in case of its appointment), and (or) the reply to the request directed according to Item 2 of article 314 of the Code (in case of its direction), do not confirm observance of provisions of the international treaties and (or) acts constituting the right of the Union, and (or) the legislation of state member of the Union on customs regulation, reliability and (or) completeness of the checked data regulating customs legal relationship and (or) do not eliminate the basis for conducting verification of documents and (or) data.

In the cases specified in paragraphs second and third this Item, the base for calculation of the customs duties which are subject to payment, taxes, the special, anti-dumping, compensatory duties is determined according to provisions of Item 6 of this Procedure.

16. The documents and (or) data requested according to Items 3, 9 and 12 presents About shall be provided by the customs applicant one set (at the same time) on each request.

Along with the documents and (or) data requested by customs authority the customs applicant other documents and (or) data for the purpose of confirmation of reliability and (or) completeness of the data declared in DT and (or) the data containing in other documents can be submitted.

17. Request about submission by the customs applicant of documents and (or) data according to Items 3, 9 both 12 presents About and information on completion of verification of documents and (or) data go customs authority electronically by methods, stipulated in Item 2 articles 362 of the Code, and in case of lack of technical capability of sending an inquiry electronically it is handed to the customs applicant under the signature in document type on paper. In case of impossibility of delivery of such document under the signature it goes to the customs applicant by the method allowing to confirm the fact of its obtaining.

18. If the customs authority was informed by the customs applicant about known to it at the time of giving of DT discrepancy of data on the goods declared in DT and the data containing in the statement, to the actual data, the customs authority considers the specified information when conducting verification of documents and (or) data.

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