Field customs inspection

Field customs inspection is carried out by a customs authority with the departure to   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 field customs inspection is the customs authority at the location of the person being checked.

Field customs inspection is carried out according to the order. The order must be signed by the head (his /her deputy) of the customs authority. Only one check of the person being checked is carried out on the basis of one order. The order is registered before the start of inspection with the authorized body in the field of legal statistics and special accounting.

The date of start of field customs inspection is the date of delivery of a copy of the order to conduct a customs inspection to the person being checked.

During the period of field customs inspection, the person being checked is not entitled to make changes (additions) to the documents being checked related to his activities.

Completion date of field customs inspection is considered to be the date of drawing up the field customs inspection report, issued according to the results of the field customs inspection, which is drawn up in duplicate and signed by the officials who conducted the customs inspection.