Article 336. The rights and obligations of the person being checked during the customs inspection of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 336. The rights and obligations of the person being checked during the customs inspection of the Customs Code of the Eurasian Economic Union

1. When conducting a customs inspection, the person being checked has the right to:

1) to request from the customs authorities and receive from them information on the provisions of this Code and the legislation of the Member States concerning the procedure for customs inspection;

2) submit all available documents and information confirming compliance with international treaties and acts in the field of customs regulation and (or) legislation of the member States.;

3) appeal against the decisions and actions (inaction) of the customs authorities in accordance with the procedure established by the legislation of the member states;

4) require officials of the customs body conducting an on-site customs inspection to present a decision (instruction) on conducting an on-site customs inspection and service certificates;

5) be present during the on-site customs inspection and provide explanations on issues related to the subject of the on-site customs inspection;

6) enjoy other rights provided for by the legislation of the Member States.

2. When conducting a customs inspection, the person being checked must:

1) to present the goods in respect of which an on-site customs inspection is being carried out, if it is possible to present such goods;

2) submit, at the request of the customs authority, documents and information in hard copy and, if necessary, also in another medium.;

3) ensure unhindered access to the facilities of the inspected person for officials of the customs body conducting an on-site customs inspection and officials involved in conducting such an inspection and provide them with a workplace;

4) if the documentation required for customs inspection purposes is drawn up in a language other than the official language of the Member State whose customs authority is conducting the customs inspection, provide the officials of the customs authority conducting the customs inspection with a translation of the said documentation.;

5) determine the circle of persons responsible for submitting documents and information to customs officials conducting a customs inspection, no later than 2 calendar days from the date of presentation of the decision (instruction) on conducting an on-site customs inspection;

6) ensure that an inventory is carried out during an on-site customs inspection;

7) to ensure the possibility of sampling and (or) samples of goods in the event that officials of the customs authority conducting an on-site customs inspection decide to appoint a customs examination.;

8) provide, at the request of customs officials conducting an on-site customs inspection, written and oral explanations on the activities of the person being checked, as well as provide information and calculations.;

9) perform other duties stipulated by the legislation of the Member States.

The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.

It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.

President

Republic of Kazakhstan

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