The role of post-customs control in interaction with the business environment
Vitebsk customs is one of the seven customs included in the structure of the customs authorities of the Republic of Belarus, which ensures, within the limits of its competence, the economic security of the Republic of Belarus and the protection of its economic interests.
One of the activities of Vitebsk customs is the implementation of customs control after the release of goods (post-customs control), the purpose of which is the identification and suppression of offenses related to the declaration by the declarant of inaccurate information in the goods declaration, misuse of conditionally released goods, violation of the restrictions and requirements of the declared customs procedures,and also the identification of other violations of the law, the enforcement of which is entrusted to the customs authorities of the Republic of Belarus.
Despite the fact that customs control after release is aimed at identifying violations of customs legislation, it also performs information and preventive functions. Timely and competent post-customs control aimed at detecting violations of customs legislation allows business entities to promptly adjust their activities in terms of compliance with customs legislation and to avoid significant financial costs, since untimely payment of customs duties entails not only an additional charge of unpaid amounts, but also payment penalties, and also administrative measures.
For example, the timely establishment of the facts of the statement of inaccurate information on the classification of goods in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union during post-customs control at the beginning of the foreign economic activity of a business entity, will warn him against the statement of an unreliable product code for new deliveries of similar goods. It will also contribute to the fact that in the future a business entity will avoid the application of economic and administrative measures, and will prevent the occurrence of an unfulfilled obligation to pay customs payments in a larger amount.
Currently, work on the implementation of customs control after the release of goods is carried out on the principle of minimal interference in the economic activities of business entities. The most common and least expensive form of customs control carried out by the customs authorities is the verification of documents and information. This form of customs control is carried out by obtaining from various sources the documents and information necessary for customs control, their analysis and comparison with the documents and information provided during the customs clearance of imported goods. After the work done, a conclusion is made about the absence or presence of a violation of customs legislation.
If there are isolated facts of violation of the customs legislation, as a rule, a desk customs check is appointed, which, in accordance with Articles 331 and 332 of the Customs Code of the Eurasian Economic Union, is carried out by the customs authorities at the location of the customs authority without leaving the inspected person. Based on the results of this type of customs check, an act is drawn up that records the fact of violation of customs legislation, and also the size of the unfulfilled obligation to pay customs duties.
If during the implementation of various forms of customs control after the release of goods there are reasonable suspicions that violations of customs legislation can be systemic and to establish them, a comparison of the information available to the customs authority with accounting data, and also other documents and information of the inspected of a business entity, the customs authority may decide to conduct an on-site customs inspection. The decision to conduct an on-site customs inspection is made in extreme cases when the use of other forms of customs control is insufficient to make an unambiguous decision on the presence or absence of violations of customs legislation.
Post-customs control is an integral part of the customs regulation system, one of the forms of feedback through which the business entity receives the information necessary for the timely elimination of errors and shortcomings, and also taking into account all kinds of risks when carrying out foreign economic activity within the framework of the customs legislation of the Eurasian Economic Union.