Instruction
1
The stage of acceptance, registration and accounting of customs declarations on containers. At this stage, the customs officers take from the responsible person of the customs Declaration and the documents accompanying the container, check the correctness of filling in accordance with applicable regulations and verifies electronic copies of documents from paper originals.
2
Phase control coding of goods. In accordance with the commodity nomenclature of foreign economic activity legislation of the country of origin and agreements and non-tariff regulation of all containers and the goods they are assigned to the appropriate codes. Customs officers at this stage determine the correct definitions of the codes, check the documentation of the origin of goods and in this regard, provide tariff incentives and preferences.
3
At the stage of exchange control and control of customs value of tested information from the customs Declaration and accompanying documents. Adjusted customs value and, accordingly, customs duties. If you want to hold a conditional assessment of the goods contained in the container.
4
The next stage involves checking the correctness of calculation of customs payments, the validity of the used tariffs, tax benefits and preferences. Also checked the timing of the submission of customs declarations, the presence of debt on customs payments, including the actual receipt of money on account of customs. Accrued interest and penalties for delinquency in payment of fees.
5
At the final stage, after verification of the previous stages of the container is inspected with special scanners, sniffer dogs and other means and methods. The results of the inspection are recorded, and the decision or a more thorough inspection with the opening of the container or release it in accordance with the customs regime or the detention of the container and the vehicle.