The customs authority refused to release the cargo. Refusal to release goods: regulation, causes, procedure and consequences Wrongful refusal to release goods

I. General provisions

1. This Instruction on the procedure for registration or refusal to register a declaration for goods (hereinafter referred to as the Instruction) was developed in accordance with Article 190 of the Customs Code of the Customs Union (hereinafter referred to as the Code) and determines the procedure for registering or refusing to register a declaration for goods.

II. The procedure for registering a declaration for goods

3. The submission of the DT must be accompanied by the provision to the customs authority of the documents on the basis of which the DT was filled out, provided for in Articles 183 and 184 of the Code and its electronic copy, except in cases where, in accordance with the customs legislation of the customs union, it is not required to provide an electronic copy of the DT and (or ) of the specified documents.

Together with the DT and the documents specified in this paragraph, an inventory of documents (hereinafter referred to as the inventory) is submitted to the customs authority in two copies in accordance with Appendix 1 to this Instruction, unless otherwise provided by the legislation of the member states of the customs union.

4. The date and time of submission of the DT, its electronic copy and the necessary documents is recorded by the official of the customs authority (hereinafter referred to as the official) in the DT registration log in paper and (or) electronic form, the form and procedure for maintaining which is established by the legislation of the Member States of the customs union .

Submission of the DT is confirmed by putting the date and time on two copies of the inventory indicating the surname and initials of the official, unless otherwise provided by the legislation of the member states of the customs union.

5. In order to make a decision on registering a DT, an official, within a period not exceeding two hours from the moment the DT was submitted, checks the presence or absence of grounds for refusing to register a DT, provided for in paragraph 4 of Article 190 of the Code.

6. If there are no grounds for refusing to register a DT, the official, within the period specified in paragraph 5 of these Instructions, assigns a registration number to the DT, which is formed in the prescribed manner.

The DT serial number is assigned according to the DT registration log.

From January 1 of each subsequent calendar year, the numbering of the DT serial numbers starts from one.

7. After registering the DT, the official indicates the registration number of the DT and the time of its registration on two copies of the inventory, which are certified by a signature and an imprint of a personal numbered seal, unless otherwise provided by the legislation of the Member States of the customs union, and also indicates the registration number in the corresponding column of the DT .

One copy of the inventory, after putting the appropriate marks, is returned to the declarant or customs representative, the second is attached to the DT and documents, unless otherwise provided by the legislation of the member states of the customs union.

8. From the moment the registration number is assigned, the DT becomes a document evidencing facts of legal significance.

9. When declaring goods using transport (transportation), commercial and (or) other documents as DT with the provision of a written application (hereinafter referred to as the application) or a list of goods (hereinafter referred to as the list), the official registers the application or list in the registration log, form and the procedure for conducting which are established by the legislation of the member states of the customs union.

The registration number of the application and the list is assigned in the same way as the registration number of the DT, which is formed in the prescribed manner.

From January 1 of each subsequent calendar year, the numbering of the serial numbers of the application starts from one.

10. After registering the application or the list, the official indicates the registration number in the upper left corner of each copy of the application or in the corresponding line of the list.

III. The procedure for refusal to register DT

11. If there are grounds for refusing to register a DT, including if an application or a list is used as a DT, the official, before the expiration of the period specified in paragraph 5 of these Instructions, draws up a list of refusal to register DT (hereinafter referred to as the refusal sheet) in two copies in the form established by Appendix 2 to these Instructions, with the obligatory indication of the reasons for the refusal to register DT.

In accordance with the legislation of the member states of the customs union, the reverse side of the DT can be used as a refusal sheet by an official.

12. The refusal sheet is registered by an official in the register of refusal sheets, the form and procedure for maintaining which are determined by the legislation of the Member States of the customs union, and certified by the signature of the official with an imprint of a personal numbered seal.

In case of refusal to register the DT, the official hands over the first copy of the refusal sheet to the declarant or customs representative, and also returns the DT, the documents attached to it and its electronic copy.

The declarant or customs representative shall put down on the second copy of the refusal sheet the date and time of its receipt, indicating the surname and initials of the person who received the refusal sheet, and his signature.

The second copy of the refusal sheet remains with the customs authority.

Attachment 1
to the Instructions on the procedure for registration or refusal
in the registration of the customs declaration

List of documents

N DT ____________________________

provided by ____________________________________________

(name of the declarant or customs representative)

	Document type code	Title of the document	Number of copies	Number of sheets	Note

FULL NAME. the person who filed the DT, ______________________

Question: The organization submitted an electronic declaration to the customs for goods imported from China - household appliances. A few days later, customs decided to refuse to release the goods due to non-compliance with the conditions of release. A few more days later, based on the risk profile for this product in the temporary storage warehouse, the customs authority ordered a customs inspection. According to the results of the customs inspection, a non-declaration of a part of the goods - components for household appliances in the amount of 350 pieces was revealed, in connection with which an administrative offense case was initiated against the organization under Part 1 of Art. 16.2 of the Code of Administrative Offenses of the Russian Federation. Is it legal to conduct a customs inspection after the decision by the customs authority to refuse to release the goods?

Answer: Carrying out by the customs authority of the customs inspection of goods located in the customs control zone, the release of which was refused, does not violate the requirements of the customs legislation of the Customs Union and is lawful.

Rationale: By virtue of the provisions of Art. 96 of the Customs Code of the Customs Union, when imported into the customs territory of the Customs Union, goods are considered to be under customs control from the moment they cross the customs border and until the moment specified in paragraph 2 of this article, including the placement of goods under the customs procedure for release for domestic consumption.
In accordance with paragraphs. 1 p. 2 art. 95 of the Customs Code of the Customs Union, customs control is carried out by customs officials in relation to goods, including vehicles, moved across the customs border and (or) subject to declaration in accordance with the Customs Code of the Customs Union.
According to paragraph 7 of Art. 190 of the Customs Code of the Customs Union, from the moment the registration number is assigned, the declaration for goods becomes a document evidencing facts of legal significance. At the same time, the declaration for goods, according to which the customs authority decided to refuse to release, is not considered to have lost its legal significance.
According to Art. 181 of the Customs Code of the Customs Union, when placed under customs procedures, with the exception of customs transit, a declaration for goods is submitted to the customs authority. The declaration for goods contains basic information about the goods, including the name, description, classification code according to the TN VED of the EAEU, quantity, etc.
To the obligations of the declarant, established by Art. 188 of the Customs Code of the Customs Union, applies to customs declaration; presentation of declared goods in cases established by the Customs Code of the Customs Union, unless otherwise established by the customs legislation of the Customs Union, etc. In accordance with Art. 189 of the Customs Code of the Customs Union, the declarant is liable for failure to fulfill the obligations under Art. 188 of the Customs Code of the Customs Union, as well as for the statement of false information specified in the customs declaration, including when the customs authorities decide to release goods using the risk management system.
According to paragraph 1.5 of the Temporary Instruction on the actions of customs officials when organizing and conducting customs inspection (inspection) before the release of goods, approved by Order of the Federal Customs Service of Russia dated April 23, 2014 N 767, a decision to conduct a customs inspection can only be made by an authorized official of the customs authority when identifying a risk contained in the current risk profile, which provides for customs clearance. In accordance with paragraph 1.6 of this Instruction, customs inspection is carried out in order to identify goods for customs purposes or if there is information about a violation of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs in order to verify such information.
Thus, when a risk is identified by the customs authority, the customs inspection of goods located in the customs control zone, the release of which is refused, does not violate the requirements of the customs legislation of the Customs Union. A similar conclusion follows from the Resolution of the Supreme Court of the Russian Federation of September 7, 2015 N 303-AD15-6689 in case N A51-22209/2014.

Customs refuses to release the goods. Consider why such situations arise, pay attention to the regulatory regulation of the issue. Let's look at the issue from different angles.

Regulatory regulation

Foreign economic activity participants may encounter such a problem when (or) - refusal to release. The following paragraphs of the Customs Code of the Customs Union are considered the legal basis for this action by customs officers:

• paragraph 4 of Art. 190;
• paragraph 1 of Art. 201.

The procedure for the refusal procedure, registration of the declaration for the cargo, the stages of registration of the refusal to release products in the customs procedure are determined by the Decision of the Commission of the Customs Union, which operates under the following number - No. 262 (the decision was made on 05/20/2010).

The order of the procedure for refusal, registration of TD, the procedure for registering a refusal to release products in TPTT is determined by the Decision of the Commission of the Customs Union, functioning under number No. 438 (the decision was made on 17.08.2010).

Refusal to release goods (norms)

When is it possible to refuse the release of goods

The reason for refusal is established by the Customs Code. The grounds are detailed in Article 201. In the article mentioned, it is noted that in the production of . Perhaps this is in case of non-compliance with the approved conditions for the release of products. These conditions are described in Art. 193, 195 TC TS.

Standard Cases

Customs officers have the right to refuse to release the goods in the following situations:

• the declaring person did not provide the paperwork required for release at the time of declaring the cargo. Such papers are considered,;
• the conditions established by the Customs Code of the Customs Union were not observed. These requirements govern the placement of products under a specific customs procedure. This may be a requirement regarding compliance with prohibitions, restrictions defined by documents;
• . It is also considered the lack of security for the payment of taxes;
• in the case of the implementation of procedures for customs at the TO, within a specific time frame (they are 30 days from the date following the day of registration of the diesel fuel). It is also considered the case when the products were not presented or restrictions were imposed, prohibitions regarding a specific product for a certain period of time.

Decision to refuse release of goods (sample)

List of grounds

The TC TC provides a large list of grounds for refusal. The specified paper, as well as FZ-311, which operates under the name “On Customs Regulation in the Russian Federation”, determine that changes in such indicators as the country of production, the classification code, do not act as grounds for refusing release in the following cases:

• when changing the above data, payments at customs have been paid;
• additional were carried out. checks relating to certain points during which security was provided for the payment of payment at customs.

But with a careful analysis of the provisions of the Customs Code of the Customs Union, it is noticeable that the change in data relating to products established by paragraph 5 of Art. 181, Customs is capable of refusing to release products. The following data regarding the cargo cannot be changed in the DT:

• description;
• title;
• packing data, weight (gross/net);
• data relating to the country of production, departure;
• price (customs, );

Procedure

Refusal to release products is issued using the customs information system. In doing so, it creates an electronic document. It is also possible to put marks on the TD (paper information carrier).

In the case of registration of a refusal to release products, it is imperative to indicate all the reasons that were the basis for the refusal.

Article 195. Grounds for the release of goods and the procedure for the release of goods

1. The release of goods is carried out by the customs authorities subject to the following conditions:

1) licenses, certificates, permits and (or) other documents necessary for the release of goods in accordance with this Code and (or) other international treaties of the Member States of the customs union are presented to the customs authority;

2) persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure in accordance with this Code, and when establishing customs procedures in accordance with paragraph 2 of Article 202 of this Code - international treaties of the Member States of the customs union and (or) the legislation of the states - members of the customs union;

3) customs duties and taxes have been paid in respect of the goods or security for their payment has been provided in accordance with this Code.

2. The declarant shall be liable under the laws of the member states of the customs union for the inaccuracy of the information provided, including when the customs authorities decide to release goods using the risk management system.

3. The release of goods is carried out by the customs authorities within a period not exceeding the period specified in Article 196 of this Code.

4. The release of goods is carried out by an official of the customs authority by entering (affixing) appropriate marks to (on) the customs declaration, commercial, transport (shipping) documents, as well as relevant information in the information systems of the customs authority.

Article 196. Deadline for the release of goods

1. The release of goods must be completed by the customs authority no later than two working days from the day following the day of registration of the customs declaration, unless otherwise provided by this Code. The specified period includes the time of customs control.

2. The term for the release of goods may be extended with the written permission of the head (head) of the customs body or an official authorized by him and may not exceed ten working days from the day following the day of registration of the customs declaration, unless otherwise established by this Code.

3. When applying the preliminary customs declaration of goods in accordance with Article 193 of this Code, the release of goods must be completed by the customs authority no later than two working days from the day following the day the goods were presented to the customs authority that registered the customs declaration.

The specified period may be extended in accordance with the procedure established by paragraph 2 of this article, and may not exceed ten working days from the day following the day the goods were presented to the customs authority that accepted the customs declaration.

Article 197. Release of goods before filing a customs declaration

1. When placing under customs procedures, with the exception of the customs procedure of customs transit, imported (imported) into the customs territory of the customs union of certain categories of goods specified in Article 178 of this Code, as well as when special simplifications are applied to authorized economic operators in accordance with paragraph 2 of Article 41 of this Code, the release of goods may be carried out before the submission of the customs declaration, provided that the declarant presents:

1) commercial or other documents containing information about the sender and recipient of the goods, the country of departure and destination of the goods, the name, description, classification code of the goods according to the Commodity Nomenclature for Foreign Economic Activity at the level of at least the first four characters, the quantity, gross weight and invoice value of the goods;

2) an obligation in writing to file a customs declaration and submit the necessary documents and information no later than the tenth day of the month following the month of release of the goods, containing information on the purpose of using the goods and the customs procedure under which the goods are placed;

3) documents and information confirming compliance with prohibitions and restrictions, except for cases when such documents and information can be submitted at the time of filing the customs declaration.

2. When goods are released before the submission of the customs declaration, the obligation to pay import customs duties and taxes in respect of these goods:

1) arises from the declarant from the moment of such release;

2) is terminated in the cases established by subparagraphs 1) - 7), 9) and 10) of paragraph 2 of Article 80 of this Code, and when making (putting down) marks on the release of goods in (on) the customs declaration;

3) subject to execution:

before the expiration of the period specified in subparagraph 2) of paragraph 1 of this article. At the same time, for the purposes of calculating import customs duties and taxes, the rates of customs duties, taxes and the exchange rate established in accordance with the legislation of a member state of the customs union, effective on the day of registration of the customs declaration, are applied;

in the event that within the period specified in subparagraph 2) of paragraph 1 of this article, in respect of goods released before the filing of the customs declaration, the customs authority has not entered (put) marks on the release of goods in (on) the customs declaration - on the last day of the period specified in subparagraph 2) of paragraph 1 of this article. At the same time, for the purposes of calculating import customs duties and taxes, the rates of customs duties, taxes and the exchange rate established in accordance with the legislation of a member state of the customs union, effective on the last day of the period specified in subparagraph 2) of paragraph 1 of this article, are applied.

3. With regard to the goods specified in Article 178 of this Code, with the exception of goods necessary for the elimination of the consequences of natural disasters, emergency situations of a natural and man-made nature, military products necessary for carrying out peacekeeping operations or conducting exercises, as well as humanitarian and technical assistance, upon their release before the submission of the customs declaration, security for the payment of customs duties and taxes is provided.

4. The release prior to filing a customs declaration of goods, the declarant of which is an authorized economic operator, is applied provided that the amount of import customs duties and taxes payable does not exceed the amount of security for the payment of customs duties and taxes provided by the authorized economic operator in accordance with Article 39 of this Code , if it is provided for by the legislation of the member states of the customs union.

Article 198

1. If the customs authorities make a decision on the need to examine samples or samples of goods, detailed technical documentation or conduct an examination in order to verify the accuracy of the information specified in the customs declaration or other documents submitted to the customs authorities, the release of goods shall be carried out before the results of the customs examination are received, provided that that the declarant has provided security for the payment of customs duties and taxes in the amount of customs duties and taxes that may be additionally assessed based on the results of such studies or examinations.

2. The release of goods is not carried out only if the customs authorities detect signs indicating that prohibitions and restrictions may be applied to the goods and the declarant does not provide evidence confirming their observance.

Article 199. Release of goods upon detection of an administrative offense or crime

1. In case of detection of an administrative offense or crime, the release of goods may be carried out before the completion of the proceedings or the completion of the administrative process, if such goods are not seized or they are not seized in accordance with the legislation of the Member States of the customs union.

2. The legislation of the Member States of the customs union may provide for the need to provide security for the payment of customs duties and taxes, which may be additionally charged.

Article 200. Conditionally released goods

1. Conditionally released goods are goods placed under the customs procedure for release for domestic consumption, in respect of which benefits have been granted for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of goods.

2. Conditionally released goods can only be used for purposes that comply with the conditions for granting benefits.

3. Conditionally released goods have the status of foreign goods and are under customs control.

4. Goods placed under the customs procedure for release for domestic consumption are considered conditionally released until the termination of the obligation to pay the due amounts of customs duties and taxes, unless otherwise provided by the legislation of the member states of the customs union.

After the termination of the obligation to pay the due amounts of customs duties and taxes, or the occurrence of other circumstances provided for by international treaties and (or) the legislation of the member states of the customs union, conditionally released goods acquire the status of goods of the customs union.

Conditionally released goods in respect of which the obligation to pay customs duties and taxes is terminated by the payment (collection) of customs duties and taxes are not subject to submission for placement under the customs procedure for release for domestic consumption. The procedure for paying customs duties and taxes in this case is determined by the legislation of the member states of the customs union.

5. The legislation of the Member States of the customs union may establish other cases and the procedure for classifying goods as conditionally released.

Article 201. Refusal to release goods

1. If the conditions for the release of goods established by paragraph 1 of Article 195 of this Code are not observed, as well as in the cases specified in paragraph 2 of this Article, the customs authority, no later than the expiration of the period for the release of goods, refuses to release the goods in writing, indicating all the reasons that served as the basis for such a failure, and recommendations for their elimination.

The procedure for filing a refusal to release goods is determined by the decision of the Commission of the Customs Union.

2. The customs authority shall refuse to release the goods if, during the customs control of the goods, the customs authorities revealed violations of the customs legislation of the customs union, unless:

identified violations that are not a reason for initiating an administrative or criminal case have been eliminated;

the identified violations have been eliminated, and the declared goods have not been seized or they have not been seized in accordance with the legislation of the member states of the customs union.

Commented Code the release of goods is classified as a customs operation related to the placement of goods under.
Subparagraph 5 of paragraph 1 of Art. 4 Annotated Codes release of goods defined as an action by the customs authorities allowing interested parties to use goods in accordance with the terms of the declared customs procedure or in accordance with the conditions established for certain categories of goods that are not subject to placement under customs procedures in accordance with the Code commented on.
After presenting the goods to the customs authority (if required), as well as analyzing the documents (the list of documents required for is determined directly by Articles 183 and 184 of the commented Code) and information, the authorized official completes the release of goods.

foundation for release is the fulfillment of the following conditions:
1) licenses, certificates, permits and (or) other documents necessary for the release of goods in accordance with the commented Code and (or) other international treaties of the CU member states are presented to the customs authority, except for cases when, in accordance with the legislation of the member states These documents can be submitted to the Customs Union after the release of goods (for example, in accordance with Article 194 of the commented Code);
2) persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure in accordance with the commented Code, and when customs procedures are established in accordance with:
- with paragraph 2 of Art. 202 of the commented Code (customs procedures: free customs zone, free warehouse) - international treaties of the CU member states (Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated June 18, 2010 "On issues of free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of the free customs zone");
- with paragraph 3 of Art. 202 of the commented Code (special customs procedure) (Decision of the CCC dated May 20, 2010 N 329 "On the List of categories of goods in respect of which a special customs procedure may be established, and the conditions for placing goods under such a customs procedure") - by the legislation of the member states of the Customs Union;
3) customs duties and taxes have been paid in respect of the goods, or a security for their payment has been provided in accordance with Sec. 12 of the commented Code.
At the same time, if the above conditions for the release of goods (established by paragraph 1 of article 195 of the commented chapter) are not observed, the customs authority no later than the day of expiration of the period for the release of goods refuses to release the goods(Article 201 of the commented chapter).
The procedure for issuing a refusal in the release of goods according to a declaration, application or list of goods approved by the decision of the CCC (Decision of the CCC dated May 20, 2010 N 262 "On the procedure for registration, refusal to register a declaration for goods and registration of a refusal to release goods"), according to which the refusal in the release of goods is formalized by an official by affixing the stamp "Refused to release" and (or) relevant records (if required). If the conditions for their release are not met for certain goods declared in the goods declaration (following the results of checking the customs declaration and submitted documents), the official refuses to release them. At the same time, other goods declared in it are subject to release in the prescribed manner, unless otherwise established by the legislation of the member states of the Customs Union.

The reasons that served as the basis for the refusal to release the goods are indicated by the official on the reverse side of the main sheet of the declaration for goods, application or list, certified by a signature and an imprint of a personal numbered seal.
If a the decision to refuse release is made for all declared goods, then the official returns to the declarant a copy (copies) of the declaration for goods, application or list and the documents attached to them.
Having received a refusal to release the goods, the declarant will be able to file a new customs declaration, either by eliminating the reasons for which the release of goods was refused, or by declaring another customs procedure that allows the customs authority to release the goods.
In accordance with the commented chapter (as in the Labor Code of the Russian Federation), the release of goods can be carried out before the submission of a customs declaration when importing (imported) into the customs territory of the Customs Union of goods listed in Art. 178 of the commented Code (the priority procedure for placing certain categories of goods under the customs procedure), as well as when special simplifications are applied to authorized economic operators in accordance with article 41 of the commented Code.
The commentary chapter defines the cases conditional release, as well as the status of goods for customs purposes in relation to conditionally released goods.
According to Art. 196 of the commented chapter, the release of goods must be completed by the customs authority no later than one business day following the day of registration of the customs declaration, unless otherwise provided by the commented Code. In the Labor Code of the Russian Federation, the release period was set no later than 3 working days from the date of acceptance of the customs declaration, submission of documents necessary for customs clearance and presentation of goods.
In addition, for goods to which export customs duties are not applied and placed under the customs procedure for export, and goods placed under the customs procedure of temporary export, the list of which is determined by the CCC, the release period is reduced to four hours from the moment of registration of the declaration for goods. The terms for the release of goods may be extended in the same cases and on the same grounds as provided for in the Labor Code of the Russian Federation. This period may not exceed 10 (ten) working days from the day following the day of registration of the customs declaration.
The release of goods in the event of initiation of a case on an administrative offense can be carried out in accordance with the provisions of the commented Code before the completion of the proceedings, if the goods are not seized as material evidence or administrative arrest is not imposed on them (according to Russian legislation - Article 3.9 Chapter 3 Code of Administrative Offenses of the Russian Federation). The legislation of the CU member states may provide for the need to provide security for the payment of customs duties and taxes, which may be additionally assessed.