Customs administration in the form of customs control Forms of an act of desk customs inspection and notification of elimination of violations
Customs administration is a set of methods and means to ensure the implementation of customs regulation and control functions. Customs administration as a type of management activity of customs authorities is one of the main elements of the effective functioning of the customs system. At the same time, both the EAEU customs legislation and the national customs legislation do not define the concept of "customs administration", the term "customs administration" is found only in the context of improving and increasing the effectiveness of this type of activity. In the Russian legal literature, customs administration is defined as the organizational and managerial activities of customs authorities regulated by legal norms, aimed at ensuring the procedural formalities for the implementation of the rights and obligations of subjects of legal relations in the field of customs affairs. One of the forms of customs administration is the implementation of customs control. By virtue of paragraphs 11, 12 of Article 122 of the CU Customs Code, the results of a customs inspection are documented in accordance with national customs legislation, and the procedure for making decisions based on the results of a customs inspection is also determined by national customs legislation.
Customs administration in the form of customs control Forms of an act of desk customs inspection and notification of elimination of violations
According to paragraph 1 of Article 220-1 of the Code "On Customs Affairs in the Republic of Kazakhstan" (hereinafter referred to as the Code of the Republic of Kazakhstan), based on the results of a desk customs inspection, an act of desk customs inspection is drawn up, which is a form of completing a desk customs inspection; in case of violations of customs legislation, a notification of elimination of violations is issued. The forms of the act of desk customs inspection and notification of elimination of violations were approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated December 10, 2015 No. 645 and entered into force on January 1, 2016. The results of an on-site customs inspection are formalized by an on-site customs inspection act, and based on the results of the on-site customs inspection, a notification of the results of the inspection is issued if violations of customs legislation are detected (paragraphs 1 and 8 of Article 221-1 of the Code of the Republic of Kazakhstan). In the cases provided for in paragraph 2 of Article 159 of the Code of the Republic of Kazakhstan, a notification is issued on the repayment of arrears on customs payments and taxes, penalties.
Thus, the national customs legislation provides for three types of notifications: - notification of the elimination of violations based on the results of a desk customs inspection; - notification of the results of the inspection; - notification of repayment of arrears on customs payments and taxes, penalties. Appeals against notifications are a very common category of court cases involving customs authorities.
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