The procedure for conducting a desk customs inspection

Governing legislation

Desk customs inspection as a legal category was introduced by the Customs Code of the Customs Union (CU CU), which came into force on July 6, 2010 and began to operate in the common customs territory of Russia, Belarus and Kazakhstan. Due to the fact that the CU has become a structure within a larger interstate association - the EAEU, which several more states have joined, this code is planned to become a new document, the jurisdiction of which will extend to all EAEU countries.

For more information about the establishment of a new structure, the EAEU, on the basis of the Customs Union, read the article “Since 2015, the Eurasian Economic Union has been operating instead of the Customs Union .

Thus, on December 18, 2014, the draft EAEU Customs Code was sent for consideration to the governments of states that were at that time members of the Customs Union and the Common Economic Space (since 2015 - the EAEU).

It was initially assumed that the entry into force of the new EAEU Labor Code would occur on 07/01/2017 (agreement on the EAEU Labor Code dated 04/11/2017). But subsequently, the Eurasian Economic Commission (EAC) announced the postponement of this deadline to 01/01/2018.

The new Customs Code (EAEU Customs Code) provides for:

• simplification of customs procedures for business;
• transfer of a number of powers to the EEC level;
• use of modern information technologies (rejection of paper declarations and the need to submit a package of accompanying documents);
• minimizing physical contact between foreign trade participants and officials, etc.

But while the new Customs Code of the EAEU has not entered into force, the current source of law regulating the procedure of desk customs inspection is the Customs Code of the Customs Union (as amended on 05/08/2015) (annex to the Agreement on the Labor Code of the Customs Union, adopted by the decision of the Interstate Council of the EAEU at the level of heads of state dated November 27, 2009). The main provisions related to the procedure under consideration are contained in Chapter. 19 TK TS.

Inspection of premises

Customs officers inspect the premises if they receive information about the loss of goods or their use in violation of customs legislation (Article 119 of the Labor Code of the Customs Union). The purpose of such an event is one - to confirm that the goods are in stock. Inspectors have the right to inspect any premises of a company or entrepreneur, with the exception of residential ones (Article 119 of the Labor Code of the Customs Union). This event cannot last more than one day. Customs officers also conduct inspections at night, but only in exceptional, urgent cases. For example, when receiving operational information that there are contraband goods in a temporary storage warehouse that are planned to be exported in the next 24 hours.

The decision on inspection during on-site control is made by the head of the inspection team orally (Clause 5, Article 119 of the Labor Code of the Customs Union). But if customs officers are going to examine the premises not as part of an inspection, then they are required to present to the representative of the company service certificates and an order signed by the same persons as the decision to conduct an audit (clause 5 of Article 119 of the Customs Code of the Customs Union). This document should state whether the inspector is allowed to suppress resistance and open locked premises. Inspectors can carry out these actions only in the presence of attesting witnesses (at least two). Upon completion, auditors are required to draw up a report and notify the prosecutor within 24 hours. During the inspection, customs officers can take photographs, film and video, and resort to the help of various specialists, for example, if they need to obtain information contained in a computer.

The results of the inspection are recorded in a report, which is drawn up in two copies: the first is given to a representative of the company or entrepreneur, and the second is attached to the inspection materials. You have the opportunity to reflect in the act any comments on the inspection procedure and the actions of customs officers. If at the time of drawing up the paper you are not ready to formulate your comments, do not sign it.

Customs officers also inspect premises at night, but only in exceptional cases. For example, when receiving operational information that smuggled goods are planned to be removed from a temporary storage warehouse in the next 24 hours.

During the inspection, the same premises can be inspected several times: the law does not establish restrictions. A re-study can begin as early as the next day after the initial one.

What is a desk check at customs?

The procedure under consideration involves the study and analysis of data contained in declarations and other documents available to the persons being inspected, information from the controlling structures of the states included in the Customs Union, as well as other documents and data held by customs authorities on the activities of the relevant persons (p 1, Article 131 of the Labor Code of the Customs Union).

A desk inspection at customs is carried out by the relevant authorities at their location, without organizing a visit to the person subject to inspection (this, in particular, is the difference between this type of inspection and an on-site inspection), and also without issuing documents confirming the purpose of this procedure (clause 2 Article 131 of the Labor Code of the Customs Union).

Desk checks at customs can be carried out at any frequency (clause 3 of Article 131 of the Customs Code of the Customs Union).

Find out how legislators plan to reduce the time frame for desk tax audits.

Identification

Customs officers can apply digital, alphabetic or other markings, signs, and stamps to goods and vehicles. This is called identification (Article 109 of the Labor Code of the Customs Union). It also includes a detailed description of the goods, their photography, drawing up drawings, etc. Only customs officers themselves have the right to destroy, replace or change the applied signs, with the exception of situations where goods may be lost or damaged. If you had to destroy the markings, be sure to inform the customs officers about this. During the inspection, identification is used in exceptional cases when auditors suspect that the goods will be destroyed or lost. Identification is carried out in the presence of the entrepreneur or company representative.

Rights of customs officers during inspection

In the provisions of Art. 134 of the Customs Code of the Customs Union, the following rights are recorded for customs officers participating in the inspections in question:

• demand from persons subject to inspection commercial, transport, as well as sources related to accounting and reporting and other information related to the goods being inspected at customs;
• require persons subject to inspection to submit reports for customs control purposes;
• require from credit institutions (including banks) information reflecting the movement of financial funds in the accounts of legal entities that are necessary as part of the verification procedure, including those that may be bank secrets;
• request documents and information from tax authorities and other departments, including those that are legally protected secrets in accordance with the provisions of the sources of law adopted in the CU member states;
• send requests to other states to obtain information necessary for a full inspection;
• gain access to the facilities of organizations in respect of which a desk customs inspection is being carried out, subject to the presentation of instructions and other decisions relating to customs inspections and service certificates;
• seal the premises where the goods are located;
• perform other actions that are provided for by the laws of the Customs Union and the states included in the Customs Union.

Customs inspection as a means of control

The fiscal component of the results of customs control after the release of goods currently has priority when resolving issues related to ensuring the full and timely receipt of revenues into the federal budget of the Russian Federation.

In this regard, methods and tools are constantly being improved to ensure the effectiveness of customs control. This article will discuss the main innovations relating to the organization and conduct of one of its types - customs inspection. Let me clarify that it is carried out by the customs authority after the release of goods using various forms of customs control and measures to ensure their implementation.

Customs inspection is a serious tool that ensures control of compliance by participants in foreign economic activity (FEA) with international treaties and acts in the field of customs regulation, and the legislation of the member states of the Eurasian Economic Union on customs regulation. Let me remind you that Article 322 of the EAEU Customs Code provides for 7 forms of customs control - obtaining explanations; verification of customs and other documents and (or) information; customs inspection and inspection; personal customs inspection; customs inspection of premises and territories; customs check.

Old forms of customs control (oral questioning; customs surveillance; checking the marking of goods with special marks, the presence of identification marks on them; accounting for goods under customs control; checking the system of accounting for goods and reporting) are defined by the EAEU Customs Code as measures ensuring customs control. They supplemented a number of similar measures, along with the appointment of an examination, the involvement of specialists, the identification of goods, etc.

The main form of customs control at the stage after the release of goods is customs inspection (Article 331 of the EAEU Labor Code). It consists of comparing the information declared in the customs declaration and contained in the documents submitted to the customs authorities with accounting and reporting data, with accounts and other information received in the manner prescribed by law.

I’ll say right away that the sources of obtaining such documents, information and information can be different, their list is practically unlimited. These are banks, and persons associated with transactions and operations with goods with the person being inspected, carriers, warehouse owners, agents, certification bodies, and other government and regulatory bodies. Customs inspection can be desk or on-site, which, in turn, can be scheduled, unscheduled or counter.

Inspected persons mean persons named in Article 331 of the EAEU Labor Code. A customs check can be carried out not only at the declarant or carrier, but also, for example, at those persons for whom there is information indicating that they are (were) goods in their possession and (or) use, including illegally moved across the customs border of the EAEU.

An approximate list of issues checked during a customs inspection is set out in Article 331 of the EAEU Labor Code. Customs authorities can check compliance with international treaties and acts in the field of customs regulation, the legislation of the EAEU member states on customs regulation not only by participants in foreign trade activities or persons carrying out activities in the field of customs, but also by persons participating in the circulation of goods on the domestic market.

There is a desk check...

Desk customs inspection is carried out in the manner prescribed by Article 332 of the EAEU Labor Code. The specifics of its implementation are determined by Article 228 of the Federal Law of August 3, 2018 No. 289-FZ. It is carried out by studying and analyzing information contained in customs declarations, commercial, transport and other documents presented by the person being inspected when performing customs operations, at the request of customs authorities, as well as documents and information from government bodies, other documents and information available to customs authorities and relating to the person being inspected. It is carried out at the location of the customs authority that appointed it, without visiting the person being inspected, and also without issuing a decision to carry it out.

I would like to note right away that customs checks in general and desk checks in particular can be carried out using other forms of customs control and measures to ensure their implementation (Article 331 of the EAEU Labor Code). That is, if during a desk customs inspection it becomes necessary to conduct an inspection of the premises and territories of the person being inspected or of the person associated with him in transactions, then such a decision is made and implemented. This type of customs inspection is carried out without restrictions on the frequency of implementation.

A mandatory requirement is to notify the person being inspected that a desk customs inspection is being conducted against him on the day it begins. The period for such an inspection is also established - 90 days from the date of sending the notification, with the exception of the period of time for conducting the examination; between the date of sending the demand and the date of receipt of such documents, as well as between the date of sending the demand to persons associated with the person being inspected in transactions with goods, and the date of receipt of such documents.

This exception includes periods of time for sending instructions to conduct customs control to the customs authorities of the EAEU member states; to requests from other customs and government authorities, other authorized organizations (chambers of commerce and industry, certification bodies and testing laboratories, etc.). The extension period for a desk customs inspection cannot exceed 120 calendar days. The person being inspected is notified of its extension, indicating the period and reason for the extension.

There are also on-site

The provisions for organizing and conducting on-site customs inspections are determined by Article 333 of the EAEU Labor Code. Legislative innovations have not greatly affected this type of customs inspection. However, there are also changes that are important for us. Thus, an on-site customs inspection can be appointed not only by the head (chief) of the customs authority or a deputy authorized by him, but also by their substitutes by making a decision to conduct an on-site customs inspection.

If it is necessary to change (add) the information specified in the decision to conduct an on-site customs inspection, before completion of its implementation, changes (additions) may be made to the decision in the manner established by Federal Law No. 289-FZ dated August 3, 2018. For example, information about the officials participating in the inspection or the subject of the inspection may be changed.

On-site customs inspection cannot exceed 2 months. However, this period does not include the period of time between the date of delivery of the request for the production of documents and information and the date of receipt of such documents. By decision of the head of the customs authority, the time for conducting this inspection may be extended by 1 month. At the same time, it may be suspended if it is necessary to conduct a counter unscheduled on-site customs inspection, a customs examination, send international requests, or restore the documents required for an on-site customs inspection by the person being inspected. It is determined that the period of suspension cannot exceed 9 months.

Now they act differently

Federal Law No. 289-FZ dated August 3, 2018 introduced significant changes to the procedure for completing customs inspections and making decisions based on their results. Thus, at present, decisions based on the results of customs inspections are made in accordance with a special procedure, which provides for the possibility of the inspected person to submit objections to the customs inspection report within a specified period of time.

The mechanism for completing a customs inspection and making decisions based on its results is enshrined in Article 237 of Federal Law No. 289-FZ dated August 3, 2018. It follows from it that the customs inspection report, no later than 5 working days, is handed over to the person being inspected or his representative against signature or sent to his address by registered mail with acknowledgment of delivery.

Also, no later than 5 working days from the date of completion of the customs inspection, an extract from the customs inspection report is sent to the customs representative who submitted the customs declaration in respect of which a violation was identified that resulted in additional charges of customs duties. It must contain, among other things, inspection conclusions and pre-calculated amounts of customs duties and taxes subject to additional assessment.

The mechanism for making a decision based on the results of a customs inspection provides for the right of the inspected person to submit written objections to its contents or information about the absence of objections to this act no later than 15 working days from the date of receipt of the customs inspection act. Further, the arguments set out in the objections are studied by the customs official who conducted the customs inspection. A written conclusion is drawn up on them, which is approved by the head of the customs authority that conducted the customs inspection (or his deputy). No later than 10 working days from the date of receipt of objections, it is sent to the person being inspected.

If objections to the act are submitted by the inspected person after the expiration of the established period, then they are not taken into account when making decisions based on the results of the customs inspection and are transferred to a higher customs authority to consider the issue of conducting departmental control. The expiration date for receipt of objections to the customs inspection report when sent by registered mail is considered to be the sixth working day from the day following the day of expiration of the period for filing objections.

Based on the act and taking into account the prepared conclusion, the head of the customs authority that conducted the inspection makes a decision in the field of customs affairs if there are grounds for its adoption, except for cases where a new customs inspection is appointed to confirm the validity of the arguments set out in the objections to the act.

Next, I will clarify the timing of decision-making in the field of customs affairs. They are set at 15 working days from the date:

• expiration of the deadline for receiving objections to the customs inspection report (in the event that a conclusion on objections should not be drawn up);
• receipt of objections to the customs inspection report (if they are submitted by the inspected person by courier after the expiration of the deadline for receipt of objections, but before the expiration of the deadline for receipt of objections when sent by registered mail);
• delivery (direction) to the person being inspected or his representative of the conclusion on objections to the customs inspection report (if the conclusion was drawn up);
• receiving information from the person being inspected about the absence of objections to the customs inspection act, if such information was received before the expiration date for receipt of objections to the customs inspection act.

It is important that failure to submit objections to the customs inspection report does not prevent a person from appealing decisions made in the prescribed manner based on the results of the customs inspection.

Decisions made based on the results of a customs inspection, no later than 5 working days from the date of adoption, unless a different period is established by international treaties and acts in the field of customs regulation, are handed to the person being inspected or his representative or sent to his address by registered mail with acknowledgment of delivery.

A little about solutions

Please note that the EAEU Customs Code defines two types of decisions in the field of customs that can be made based on the results of a customs inspection: a decision on the classification of goods and on making changes (additions) to the electronic form of the declaration of goods (DT). The Federal Law supplemented this list and determined that if violations of international treaties and acts in the field of customs regulation are identified, based on the results of a customs inspection, decisions may be made that differ from those listed.

Order No. 226 of the Federal Customs Service of Russia dated 02/08/2019, which entered into force on May 4, 2022, approved the form of the decision made based on the results of customs control after the release of goods. For example, on the basis of this form, customs control units, after the release of goods, make decisions on the illegality of import of goods.

Knowing the procedures is the key to success

Speaking about conducting a customs inspection, one cannot fail to mention the rights and responsibilities of the persons participating in it. Let me remind you of some of the rights that customs officials were granted by the old Code - the Customs Code of the Customs Union and which are again enshrined in Article 335 of the EAEU Labor Code. When conducting a customs inspection, customs officials have the right to demand:

• from the inspected person and receive from him commercial, transport documents, accounting and reporting documents, as well as other information related to the inspected goods, including on electronic media; reporting in accordance with Article 18 of the EAEU Labor Code;
• from persons associated with the inspected person in transactions (operations) with goods in respect of which customs inspection is carried out, providing copies of documents and other information on transactions and settlements carried out with the inspected person or with third parties related to transactions (operations) with such goods;
• from banks, non-bank credit (credit and financial) organizations and organizations carrying out certain types of banking operations, member states of the EAEU and receive from them documents and information about the availability and numbers of bank accounts of organizations and individual entrepreneurs of these countries, as well as documents and information, relating to the movement of funds through the accounts of organizations and individual entrepreneurs, necessary for carrying out customs inspections, including those containing bank secrecy in accordance with the legislation of the EAEU member states.

Along with the above, customs officers are given the right to request from the state bodies of the member states of the Union and receive from them the documents and information necessary for carrying out a customs inspection, including those constituting commercial, banking, tax and other secrets protected by law, in accordance with the legislation of the states - members of the EAEU; send international requests to organizations, state and other bodies (organizations) of the EAEU member states and states that are not members of the Union in connection with customs inspections; appoint a customs examination.

When conducting an on-site customs inspection, customs officials also have the rights to:

• require the person being inspected to present the goods in respect of which an on-site customs inspection is being carried out;
• carry out, in the manner established by the legislation of the EAEU member states, an inventory of goods or require it to be carried out;
• gain access to the facilities of the person being inspected upon presentation by officials of the customs authority of a decision (instruction) to conduct an on-site customs inspection and service certificates;
• take samples and (or) samples of goods;
• seize documents or copies thereof from the person being inspected and drawing up a seizure report;
• seize goods or seize them in the manner established by Federal Law No. 289-FZ dated August 3, 2018, for the duration of an on-site customs inspection to suppress actions aimed at alienating goods in respect of which an on-site customs inspection is being carried out, or disposing of these goods to others way;
• seal premises, warehouses, archives and other locations (storage) of documents and goods in respect of which an on-site customs inspection is carried out.

Everyone has rights

I would like to note that in the part of the EAEU Labor Code, where the rights of customs officers are defined, innovations are provided. Now, when conducting an on-site customs inspection, customs officials have the opportunity to legally:

• require representatives of the person being inspected to present identification documents and (or) documents confirming their authority;
• gain access, within the limits of their competence, to databases and data banks of information systems of the person being inspected;
• demand and receive from the person being inspected, within the framework of issues subject to inspection, the necessary documents (copies thereof), other information, including in electronic form, relating to his activities and property. If such documents (their copies), in accordance with the legislation of the EAEU member states, should not be located at the place of on-site customs inspection, then the customs official sets a period sufficient for their submission, but not less than 3 working days;
• use technical means (including equipment for audio and video recording, photography), as well as software products designed for processing information provided by the person being checked in electronic form.

It should also be noted here that Article 336 of the EAEU Labor Code establishes the rights and obligations of inspected persons, including obligations that were absent in the Customs Code of the Customs Union. Now a participant in foreign economic activity must ensure the implementation of an inventory during an on-site customs inspection, as well as provide the opportunity to take samples and (or) samples of goods in the event of a decision to appoint a customs examination. At the request of the inspectors, you will also have to give written and oral explanations on your activities, provide requested certificates and calculations.

Persons associated with the inspected person in transactions (operations) with goods in respect of which customs inspection is carried out are obliged, at the request of the customs authority, to provide copies of documents and other information on transactions and settlements carried out with the inspected person or with third parties related to the transactions (transactions) with such goods. We are talking exclusively about the documents required for customs inspection.

Responsibilities of customs officers during desk checks

Customs department employees who conduct desk customs inspections are obliged (in accordance with Article 134 of the Customs Code of the Customs Union):

• respect the rights and interests guaranteed by law of those persons who are subject to verification;
• not to allow any harm to be caused to persons subject to inspection by one’s unlawful decisions, actions taken or inactions committed;
• use the information obtained during the inspection only for customs purposes;
• prevent the disclosure of confidential data and information that is a secret if they become known during inspections;
• at the request of the person subject to inspection, provide the necessary information about the provisions of the laws of the states included in the Customs Union, which reflect the procedure for organizing on-site inspections at customs;
• ensure the safety of documentary sources that are received and compiled during inspections, and prevent the disclosure of their contents without the consent of the person subject to inspection, unless otherwise provided by the legislation of the states included in the Customs Union;
• inform the person subject to inspection about his rights and obligations during customs control carried out upon the release of goods, as well as when organizing the necessary examination or when taking various samples of certain goods;
• perform other duties that may be provided for by the provisions of the customs legislation of the Customs Union and the states included in the Customs Union.

Legality of requesting information and documents during desk customs inspection

Upon organization of the inspection, the customs service has the right to organize a request for information from the legal entity whose activities are currently being reviewed by the inspector. This is usually necessary when errors or gaps are identified in documents that are already in the service. There are certain nuances that organizations that have received a request for information from the customs service need to know.

• A claim sent by mail must be sent with acknowledgment of receipt; on average, mail is expected to arrive within 6 business days.
• Within 6 days, the legal entity is obliged to send a response to the customs service. If for some reason the organization does not have time to collect all the necessary information, a request for an extension of the deadline must be sent.
• A legal entity has the right to send information both by mail and electronically. The medium for the electronic file can be chosen at the discretion of the organization itself.
• There is no point in providing original documents; officially certified copies are sufficient for the customs service.

Rights of audited organizations

In the provisions of Art. 135 of the Customs Code of the Customs Union establishes the rights of persons subject to desk customs inspection:

• the right to request from customs authorities information regarding the provisions of the laws of the states included in the Customs Union, which determine the procedure for conducting relevant checks;
• the right to provide all documents and information confirming, firstly, the fact of release of goods, and secondly, compliance with the requirements of the customs laws of the Customs Union and the legislation of the states included in the Customs Union;
• the right to appeal decisions, actions taken or inactions of customs officials in accordance with the procedure established by the laws of the states that are members of the Customs Union;
• the right to use other rights that are provided for by the legislation of the Customs Union and the state that is part of the Customs Union.

Interim act

Having discovered signs of a crime during an inspection, inspectors are required to transfer the materials to the police or customs law enforcement unit to initiate a criminal case. If an administrative violation is found, inspectors must draw up a report or initiate (and conduct) an administrative investigation.

In addition, auditors are required to immediately draw up an interim report (at the time of detection of a violation or crime), in which they preliminarily calculate the amounts of customs duties payable. Having sent this document to the head of customs, inspectors continue the inspection.

Responsibilities of persons subject to desk inspection

In the provisions of Art. 135 of the Customs Code of the Customs Union also fixes the responsibilities of persons subject to customs inspection:

• presentation of goods that are subject to customs inspection;
• submission of information and documents within the established time frame at the request of customs officials (regardless of the medium on which they are located);
• placing a mark on receipt of the document confirming the inspection on the original of the relevant document;
• submission to the inspection persons of the customs department of a translation of the sources necessary for inspection purposes, if necessary, into the official language of the country included in the Customs Union;
• determination of the circle of persons who are responsible for providing information to customs officers carrying out the inspection no later than 2 days from the date of presentation of the document on the inspection;
• fulfillment of other duties provided for by the laws of the Customs Union and the laws of the countries that are part of the Customs Union.

Registration of results

When the verification is completed, both parties sign the corresponding document. In this case, this is the Inspection Report. It contains the results of the inspection and an order (if any discrepancies are found). This documentation is signed by both parties.

From this day forward, verification of this person can no longer be carried out.

The act is prepared within 5 days. One copy of it is sent to the entrepreneur or company within this period.

At this point the verification is considered complete.

Providing the necessary sources and information for customs checks

Provisions of Art. 136 of the Customs Code of the Customs Union regulate the procedure for providing documents and information for the purposes of conducting desk customs inspections.

Thus, tax structures and other departments of the states that are members of the Customs Union undertake to provide the customs authorities with the necessary sources and information regarding the registration of legal entities, tax payments, information that is secret, accounting reports - subject to the requirements of the laws of the states that are members of the Customs Union, on protection of the corresponding secret (clause 1 of article 136 of the Labor Code of the Customs Union).

Credit and financial organizations of the states that are members of the Customs Union must provide, at the request of customs, sources and information that relate to the movement of financial funds through the accounts of legal entities and are necessary for a full inspection at customs, including those that are bank secrecy, in accordance with the laws of the states that are members of the Customs Union. in the Customs Union (clause 2 of Article 136 of the Labor Code of the Customs Union).

We will discuss in this article whether the disclosure of information constituting bank secrecy is a criminal offense.

Regulatory documents regulating the process of desk customs inspection

Results

The procedure for conducting a desk customs inspection is described in Chapter. 19 of the Customs Code of the Customs Union. It is planned that from 2018, instead of this document, a new document will be in force - the EAEU Customs Code.

The inspection is carried out by customs authorities at any frequency without visiting the person being inspected, and a decision (instruction) is not required to begin it.

During the inspection, information from customs declarations and other documents related to customs procedures is studied and analyzed.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Desk customs inspection: grounds for conducting it

The purpose of this type of control is to fill in missing information or clarify existing incorrect data by examining documents, declarations and other information about the legal entity, without leaving the customs office. This type of inspection can be carried out without the knowledge of the organization (legal entity) itself to identify violations that may not have been taken into account during the initial control. Therefore, the basis for conducting a desk audit may be:

• Plans drawn up by the customs service to minimize the risks of possible violations by declarants. In some situations, the list of organizations is formed according to a certain schedule, in which they fall due to minor violations, delays in customs payments, etc.;
• Obtaining information from the customs regulatory authorities about existing violations or the indication in documents of knowingly false information on the part of a legal entity engaged in export-import trade;
• Initiative from senior management, which may be shown for the reasons described in the previous two paragraphs.

How to behave as an entrepreneur

Any inspection makes the entrepreneur nervous, even if he has nothing to hide. Let's talk about how to behave if inspectors, in particular customs officers, come to you and what consequences may arise from the unlawful behavior of both parties.

At the very beginning of communication, you should pay attention to the documents (identification) that customs officers show. If the documentation is in order, it is your responsibility to allow the inspector into the territory. If this is not done, employees have the right to enter the territory using physical force. If it comes to this, then in the presence of witnesses the prosecutor is notified about this within 24 hours.

For obstructing the inspection, the entrepreneur faces a fine. An entrepreneur or company manager will be fined 2-4 thousand rubles, other employees 500-1000 rubles.

The inspector's responsibility is to give you a copy of the decision ordering the inspection. You get to know him, ask questions if something is not clear.

You, as an inspected person, have the following rights:

• Do not allow inspectors into the territory without presenting documents;
• Refuse to provide information on issues that are not specified in the decision;
• Request clarification of your rights and powers;
• Deny access to the territory to those inspectors who are not included in the inspection decision.