Verification of customs, other documents and (or) information initiated before the release of goods

1. If the filing of the customs declaration was not accompanied by the submission of documents confirming the information stated in the customs declaration, the customs authority has the right to request from the declarant the documents, the information about which is indicated in the customs declaration, with respect to the information being verified.
2. The documents requested in accordance with paragraph 1 of this article must be submitted by the declarant no later than 4 hours before the expiration of the period specified in paragraph 3 of Article 119The EAEU TC.
3. If the documents requested in accordance with paragraph 1 of this Article are not submitted by the declarant, the customs authority refuses to release the goods in accordance with Article 125 of the Customs CodeThe EAEU.
4. The customs authority has the right to request commercial, accounting documents,certificate of origin of the goodsand (or) other documents and (or) information, including written explanations necessary to establish the reliability and completeness of the verified information declared in the customs declaration and (or) information contained in other documents, in the following cases:
   1. the documents submitted at the time of filing the customs declaration or submitted in accordance with paragraph 2 of this article do not contain the necessary information or do not properly confirm the declared information;
   2. The customs authority has identified signs of non-compliance with the provisions of the EAEU Customs Code and other international treaties and acts in the field of customs regulation and (or) legislation of the member states, including the unreliability of information contained in such documents.
5. The request for documents and (or) information from the declarant in accordance with paragraph 4 of this article must be justified and must contain a list of signs indicating that the information stated in the customs declaration and (or) the information contained in other documents is not properly confirmed or may be unreliable, a list of additional requested documents and (or) information, as well as deadlines for the submission of such documents and (or) information.
   The list of requested documents and (or) information is determined by an official of the customs authority based on the verified information, taking into account the terms of the transaction with the goods, the characteristics of the goods, its purpose, as well as other circumstances.
6. When requesting documents and (or) information in accordance with paragraph 4 of this Article in order to confirm information affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties, the customs authority informs the declarant of the possibility to makerelease of goodsin accordance with Article 121 of the EAEU Customs Code. At the same time, the customs authority sends to the declarant a calculation of the amount of security for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, except in cases defined in accordance with Article 121 of the Customs Code of the EAEU, when the provision of security for the payment of customs duties, taxes, special, anti-dumping, countervailing duties is not required.
   The form of calculation of the amount of enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the structure and format of such calculation in the form of an electronic document and the procedure for filling them out are determined by the Commission.
7. The documents and (or) information requested in accordance with paragraph 4 of this Article, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, must be submitted by the declarant:
   1. no later than 4 hours before the expiration of the period specified in paragraph 3 of Article 119 of the EAEU Customs Code - if the request for documents and (or) information is related to the verification of the information contained in the customs declaration and documents submitted when filing the customs declaration;
   2. no later than 2 hours before the expiration of the period specified in paragraph 3 of Article 119 of the EAEU Customs Code - if the request for documents and (or) information is related to the verification of the information contained in the customs declaration and documents submitted in accordance with paragraph 2 of this article, and the verified information does not affect the amount of customs duties, taxes, special, anti-dumping, countervailing duties;
   3. no later than 1 working day before the expiration of the period established by the customs authority when extending the release period of goods in accordance with paragraphs 4-6 of Article 119 of the EAEU Customs Code - if the request for documents and (or) information is related to the verification of information contained in the customs declaration and documents submitted in accordance with paragraph 2 of this article, and the verified information affects the amount of customs duties, taxes, special, anti-dumping, countervailing duties.
8. If the documents and (or) information requested in accordance with paragraph 4 of this article, including written explanations, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, are not submitted within the time limits established by paragraph 7 of this article, and are not The condition stipulated by Article 121 of the EAEU Customs Code has been met, the customs authority refuses to release goods in accordance with Article 125 of the EAEU Customs Code.
9. The documents and (or) information requested in accordance with paragraphs 1 and 4 of this article must be submitted by the persons from whom they are requested in one set (simultaneously) for each request.
   Simultaneously with the documents and (or) information requested by the customs authority, other documents and (or) information may be submitted by the persons from whom they are requested in order to confirm the accuracy and completeness of the information stated in the customs declaration and (or) the information contained in other documents.
10. Upon completion of the inspection of customs, other documents and (or) information before the release of goods, if the documents and (or) information submitted in accordance with this article or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, or the results of customs control in other the forms and (or) customs examination of goods and (or) documents carried out as part of such an inspection confirm the reliability and (or) completeness of the information being checked, the customs authority issues goods in accordance with Article 118 of the EAEU Customs Code.
11. Upon completion of the inspection of customs, other documents and (or) information before the release of goods, if the documents and (or) information submitted in accordance with this article or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, or the results of customs control in other the forms and (or) customs examination of goods and (or) documents carried out as part of such an inspection do not confirm the reliability and (or) completeness of the information being checked and (or) do not eliminate the grounds for checking customs, other documents and (or) information by the customs authority on the basis of the information available to it, a request is sent to change (supplement) the information stated in the customs declaration before the release of goods in accordance with Article 112 of the EAEU Customs Code.
12. If the verification of customs, other documents and (or) information cannot be completed within the time limits for the release of goods established by Article 119 of the EAEU Customs Code, including in connection with the failure to submit documents and (or) information within the time limits established by paragraph 7 of this Article, the customs authority informs the declarant about the possibility of releasing goods in in accordance with Article 121 of the EAEU Customs Code.
13. When goods are released in accordance with Article 121 of the EAEU Customs Code, the verification of customs, other documents and (or) information is completed after the release of goods in accordance with paragraphs 14-18 of this article.
14. Documents and (or) information requested by the customs authority and not submitted within the period specified in paragraph 7 of this Article to complete the verification of customs, other documents and (or) information may be submitted by the declarant after the release of goods within a period not exceeding 60 calendar days from the date of registration of the customs declaration, except for the case when provided for in paragraph 2 of Article 314 of the EAEU Customs Code.
    Verification of customs and other documents and (or) information is completed by the customs authority no later than 30 calendar days from the date of submission of the requested documents and (or) information, and if such documents and (or) information are not submitted within the time period established by the first paragraph of this paragraph - from the date of expiration of such period.
15. If the documents and (or) information submitted in accordance with this article, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, do not eliminate the grounds for checking customs, other documents and (or) information, the customs authority before the expiration of the period established by paragraph the second paragraph 14 of this article, has the right to request additional documents and (or) information, including written explanations necessary to establish the reliability and completeness of the verified information declared in the customs declaration and (or) information contained in other documents.
    Such additional documents and (or) information, including written explanations, must be submitted no later than 10 calendar days from the date of registration by the customs authority of the request.
16. When sending a request for the submission of additional documents and (or) information, including written explanations, the period specified in the second paragraph of paragraph 14 of this article is suspended from the date of registration by the customs authority of such a request and resumed from the date of receipt by the customs authority of additional documents and (or) information, including written explanations, and in case of their non-submission - from the date of expiry of the deadline for their submission.
17. Upon completion of the inspection of customs, other documents and (or) information, if the documents and (or) information submitted in accordance with this article or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, or the results of customs control in other forms and (or) the customs examination of goods and (or) documents carried out as part of such an inspection does not confirm compliance with the provisions of the EAEU Customs Code, other international treaties and acts in the field of customs regulation and legislation of the member states, including the reliability and (or) completeness of the information being checked, and (or) does not eliminate the grounds for conducting after checking customs and other documents and (or) information, the customs authority, on the basis of the information available to it, decides to make amendments (additions) to the information stated in the customs declaration, in accordance with Article 112 of the Customs Code of the EAEU.
18. Upon completion of the inspection of customs, other documents and (or) information, if the documents and (or) information requested by the customs authority in accordance with paragraphs 4 and 15 of this article, or explanations of the reasons why such documents and (or) information cannot be submitted and (or) are missing, do not submitted within the time limits established by this Article, the customs authority, on the basis of the information available to it, makes a decision on making amendments (additions) to the information stated in the customs declaration, in accordance with Article 112 of the EAEU Customs Code.
19. Upon completion of the verification of customs, other documents and (or) information, if the documents and (or) information submitted in accordance with this article, the results of customs control in other forms and (or) customs examination of goods and (or) documents carried out as part of such verification confirm the reliability and (or) the completeness of the verified information, the customs authority informs the declarant about the completion of the verification of customs, other documents and (or) information and about the possibility of returning (offsetting) the enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties provided in accordance with paragraph 1 of Article 121 of the Customs Code of the EAEU.
20. The refund (offset) of the enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is carried out in accordance with paragraph 7 of Article 63, Chapter 10 and Article 76 of the Customs Code of the EAEU.