Article 335. The rights and obligations of customs officials during the customs inspection of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 335. The rights and obligations of customs officials during the customs inspection of the Customs Code of the Eurasian Economic Union

1. When conducting a customs inspection, customs officials have the right to:

1) require and receive from the person being checked commercial, transport (shipping) documents, accounting and reporting documents, as well as other information, including on electronic media, related to the goods being checked, including information related to further transactions of the person being checked in relation to these goods;

2) require the audited person to submit reports in accordance with Article 18 of this Code;

3) require persons related to the person being checked for transactions (operations) with goods in respect of which a customs inspection is being conducted to provide copies of documents and other information on transactions and settlements conducted with the person being checked or with third parties related to transactions (operations) with such goods;

4) require banks, non-bank credit (financial) organizations and organizations engaged in certain types of banking operations from the Member States and receive from them documents and information on the availability and numbers of bank accounts of organizations and individual entrepreneurs of the Member States, as well as documents and information related to the movement of funds on the accounts of organizations and individual entrepreneurs necessary for conducting customs checks, including those containing bank secrecy in accordance with the legislation of the member states.;

5) request from the state bodies of the Member States and receive from them the documents and information necessary for conducting customs checks, including those constituting commercial, banking, tax and other legally protected secrets in accordance with the legislation of the Member States;

6) send requests to organizations, state and other bodies (organizations) of the member states and non-member states of the Union in connection with the customs inspection;

7) appoint a customs examination;

8) perform other actions stipulated by the legislation of the Member States.

2. When conducting an on-site customs inspection, customs officials also have the right to:

1) require the inspected person to present the goods in respect of which an on-site customs inspection is being carried out;

2) to carry out an inventory or require an inventory of goods in accordance with the procedure established by the legislation of the Member States;

3) to obtain access to the facilities of the person being checked upon presentation by customs officials of a decision (instruction) on conducting an on-site customs inspection and official identification;

4) to take samples and (or) samples of goods;

5) to withdraw documents or copies thereof from the person being checked, with the preparation of an act of withdrawal;

6) to seize goods or seize them in accordance with the procedure established by the legislation of the Member States for the duration of an on-site customs inspection in order to prevent actions aimed at alienating goods in respect of which an on-site customs inspection is being conducted, or disposing of these goods in another way.;

7) to seal premises, warehouses, archives and other locations (storage) of documents and goods in respect of which an on-site customs inspection is carried out;

8) require representatives of the person being checked to submit identification documents and (or) documents confirming their authority;

9) to gain access, within the limits of their competence, to databases and data banks of the information systems of the person being checked;

10) require and receive from the person being checked, within the framework of the issues to be checked, the necessary documents (copies thereof), other information, including in electronic form, concerning his activities and property. If such documents (copies thereof), in accordance with the legislation of the member States, should not be located at the place of the on-site customs inspection, the customs official shall set a time limit sufficient for their submission, but not less than 3 working days.;

11) use technical means (including equipment that performs audio and video recording, photography), as well as software products designed to process information provided by the person being checked in electronic form;

12) perform other actions stipulated by the legislation of the Member States.

3. When conducting a customs inspection, customs officials are required to:

1) to respect the rights and legitimate interests of the person being checked, and to prevent unlawful decisions and actions (inaction) from harming the person being checked;

2) use the information obtained during the customs inspection in accordance with Article 356 of this Code;

3) to ensure the safety of documents received and compiled during the customs inspection, not to disclose their contents without the consent of the person being checked, except in cases provided for by the legislation of the member States;

4) observe professional ethics;

5) inform the person being checked about his rights and obligations during customs inspection, appointment of customs expertise, sampling and (or) samples of goods, as well as about the rights and obligations of customs officials during customs inspection;

6) not to violate the established working hours of the person being checked during the on-site customs inspection;

7) to provide, at the request of the person being checked, the necessary information on the provisions of this Code and the legislation of the Member States concerning the procedure for customs inspection;

8) when conducting an on-site customs inspection, present to the representatives of the person being checked the decision (instruction) on conducting an on-site customs inspection and their official identification cards;

9) perform other duties stipulated by the legislation of the Member States.

The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.

It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.

President

Republic of Kazakhstan

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