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 different 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.
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