On-site customs inspection

An on-site customs inspection is carried out by a customs body with a visit to the location of a legal entity, the place of activity of an individual entrepreneur and (or) the place of actual activity by such persons. It should be noted that the customs authority carrying out the on-site customs inspection is the customs authority at the location of the person being checked.

Exit customs inspection is carried out on the basis of the order. The order must be signed by the head (the person replacing him) of the customs authority. On the basis of one prescription, only one check of the person being checked is carried out. The order is registered before the start of the audit with the authorized body in the field of legal statistics and special accounting.

The date of commencement of the on-site customs inspection is the date of delivery to the person being checked of a copy of the order to conduct a customs inspection. During the period of the on-site customs inspection, the person being checked is not entitled to make changes (additions) to the documents being checked related to his activities.

The date of completion of the on-site customs inspection is considered to be the date of drawing up the on-site customs inspection report, issued according to the results of the on-site customs inspection, which is drawn up in two copies and signed by the officials who conducted the customs inspection.