Refusal of customs to release the goods what to do. The customs authority refused to release the cargo. When a refusal to release goods is possible

1. In case of non-observance of the conditions for the release of goods established by paragraph 1 of Article 195 of this Code, as well as in the cases specified in paragraph 6 of Article 193 of this Code and in paragraph 2 of this article, the customs authority, no later than the expiration of the period for the release of goods, shall refuse to release goods in writing with an indication of all the reasons that served as the basis for such a refusal, and recommendations for their elimination (paragraph supplemented by the International Protocol of April 16, 2010. The procedure for registration of refusal to release goods is determined by the decision of the Customs Union Commission.

2. The customs authority shall refuse to release the goods if, during the customs control of goods, the customs authorities revealed violations of the customs legislation of the customs union, except in cases where: the violations that are not a reason to initiate an administrative or criminal case have been eliminated; the violations have been eliminated, and the declared goods have not been seized or they have not been seized in accordance with the legislation of the member states of the customs union.

Commentary on Article 201 of the Customs Code of the Customs Union

1. The commented article is devoted to the refusal of the customs authority to release goods.

Part one of the commented article establishes the grounds, term and procedure for registration of a refusal to release goods.

The grounds for such a refusal are:
- non-compliance with the conditions for the release of goods established by Part 1 of Art. 195 of the commented Code;
- in the cases specified in Part 6 of Art. 193 of the commented Code and in part 2 of the commented article.

Note that according to the second paragraph of the first part of the commented article, the procedure for registering a refusal to release goods is determined by the decision of the Customs Union Commission (from February 2, 2012, by the decision of the Eurasian Economic Commission). This decision is the Commission Decision Customs Union of 20.05.2010 N 262 "On the procedure for registration, refusal to register a declaration for goods and registration of refusal to release goods" (together with "Instructions on the procedure for registration or refusal to register a declaration for goods", "Instructions on the procedure for registration of refusal to release goods "). A refusal to release goods is formalized by an official by affixing the stamp "Refused to release" and (or) the corresponding entries (if required) under number 2 in column "C" of the main sheet of the goods declaration and in the upper right corner of each copy of additionally attached sheets to the declaration for goods, if such sheets are used, and in the case of using transport (transportation), commercial and (or) other documents as a declaration for goods with the provision of a written application (hereinafter - the application) or a list of goods (hereinafter - the list) - in the upper left the corner of each copy of the statement or list. These marks, in turn, are certified by the signature and imprint of the personal numbered seal of the official. Information about the refusal to release goods executive makes an electronic copy of the declaration for goods (clause 3 of the Instruction on the procedure for registration of refusal to release goods).

According to clause 4 of the Instruction on the procedure for registering a refusal to release goods, if the conditions for their release are not met for certain goods declared in the goods declaration, the official refuses to release them. At the same time, other goods declared in the declaration for goods are subject to release in the prescribed manner, unless otherwise established by the legislation of the member states of the customs union. Clause 5 of the Instruction on the procedure for registering a refusal to release goods establishes that when deciding to refuse to release certain goods declared in the goods declaration, under number 2 in column "C" of the main and additional sheets of the goods declaration, on which information about the specified goods, the official makes an entry: "Product N (the serial number of the goods specified in column 32 of the declaration for goods) - denied release" with an indication of the date, which is certified by the signature and imprint of a personal numbered seal. In this case, the stamp "Denied release" and (or) the corresponding entries are not put on the main sheet of the goods declaration. The official shall enter the specified information into an electronic copy of the declaration for goods with the affixing of a code in accordance with the Classifier of decisions taken by the customs authority.

When deciding to refuse to release certain goods declared in the application or list, for each product for which such a decision is made, the official makes a note: "Refused to release" with the date, signature and imprint of a personal numbered seal. The reasons that served as the basis for the refusal to release goods are indicated by the official on the back of the main sheet of the goods declaration, statement or list, certified by the signature and imprint of a personal numbered seal.

According to clause 6 of the Instruction on the procedure for processing a refusal to release goods, if the decision to refuse release is made for all declared goods, then the official returns to the declarant a copy (copies) of the declaration for goods, statements or list and the documents attached to them. If the decision to refuse release is made in relation to individual goods declared in the goods declaration, statement or list, the official returns to the declarant or customs representative a copy (copies) of the goods declaration, statement or list intended (intended) for the declarant.

Please note that in accordance with clause 7 of the Instruction on the procedure for registering a refusal to release goods, the declarant has the right to submit a new declaration for goods after eliminating the reasons that served as the basis for refusing to release goods.

2. Part two of the commented article indicates cases when the violations of the customs legislation of the customs union revealed are not grounds for refusing to release goods:
- the revealed violations, which are not a reason to initiate an administrative or criminal case, have been eliminated;
- the identified violations have been eliminated, and the declared goods have not been seized or seized in accordance with the legislation of the member states of the customs union.

Note that in practice, the fact of failure to provide security for payment customs duties before the expiration of the release date of the goods, when such security is mandatory, also excludes the release of the goods and entails a decision by the customs authority to refuse to release the goods (case N А37-818 / 2011; clause 6 of the Generalization judicial practice consideration of cases related to the application of the Customs Code of the Customs Union for 2011-2012). In addition, the customs authority has the right to refuse to release goods if the conditions for the release of goods are not met (case No. А37-1057 / 2011; clause 6 of the Generalization of judicial practice in considering cases related to the application of the Customs Code of the Customs Union for 2011-2012).

Consultations and comments of lawyers under Article 201 of the Customs Code of the Customs Union

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I. General Provisions

1. This Instruction on the procedure for registering or refusing to register a declaration for goods (hereinafter referred to as the Instruction) was developed in accordance with Article 190 of the Customs Code of the customs union (hereinafter referred to as the Code) and determines the procedure for registering or refusing to register a declaration for goods.

II. The procedure for registering a declaration for goods

3. The submission of the DT must be accompanied by the submission of the documents to the customs authority, on the basis of which the DT was filled out, provided for in Articles 183 and 184 of the Code, and its electronic copy, unless, in accordance with the customs legislation of the customs union, an electronic copy of the DT is not required and (or ) of the specified documents.

Together with the DT and the documents specified in this paragraph, an inventory of documents (hereinafter referred to as the inventory) is submitted to the customs authority in two copies in accordance with Appendix 1 to of this Instruction unless otherwise provided by the legislation of the Member States of the customs union.

4. Date and time of submission of the DT, its electronic copy and required documents is recorded by an official of the customs authority (hereinafter referred to as an official) in the register of diesel fuel in paper and (or) in electronic format, the form and procedure of which is established by the legislation of the Member States of the customs union.

The submission of diesel fuel is confirmed by putting down the date and time on two copies of the inventory indicating the surname and initials of the official, unless otherwise established by the legislation of the Member States of the customs union.

5. To make a decision on the registration of a diesel fuel, an official, within a period not exceeding two hours from the date of submission of the diesel fuel, checks the presence or absence of grounds for refusing to register the diesel fuel, provided for in paragraph 4 of Article 190 of the Code.

6. In the absence of grounds for refusing to register a diesel fuel, the official, within the period specified in clause 5 of this Instruction, assigns a registration number to the diesel fuel, which is formed in accordance with the established procedure.

The serial number of the DT is assigned according to the DT registration log.

From January 1 of each subsequent calendar year the numbering of the serial numbers of the diesel fuel begins with one.

7. After the registration of the DT, the official indicates the registration number of the DT and the time of its registration on two copies of the inventory, which are certified by the signature and affixing an imprint of a personal numbered seal, unless otherwise established by the legislation of the Member States of the customs union, and also indicates the registration number in the corresponding column DT ...

One copy of the inventory, after affixing the appropriate marks, is returned to the declarant or customs representative, the second is attached to the DT and documents, unless otherwise established by the legislation of the Member States of the customs union.

8.From the moment of assignment registration number DT becomes a document testifying to the facts of legal significance.

9. When declaring goods using transport (transportation), commercial and (or) other documents as DT with the provision of a written statement (hereinafter referred to as a statement) or a list of goods (hereinafter referred to as a list), an official registers an application or a list in the registration log, form and the procedure for which is established by the legislation of the Member States of the customs union.

The registration number of the application and the list is assigned similarly to the registration number of the DT, formed in the prescribed manner.

From January 1 of each subsequent calendar year, the numbering of the serial numbers of the application begins with one.

10. After registering the application or the list, the official indicates the registration number in the upper left corner of each copy of the application or in the corresponding line of the list.

III. Procedure for refusal to register diesel fuel

11. If there are grounds for refusing to register a DT, including if an application or a list is used as DT, an official, before the expiration of the period specified in paragraph 5 of this Instruction, draws up a refusal sheet for registration of a DT (hereinafter referred to as a refusal sheet) in two copies in the form, installed by the application 2 to this Instruction, with the obligatory indication of the reasons for refusal to register diesel fuel.

In accordance with the legislation of the Member States of the customs union, the reverse side of the DT can be used by an official as a refusal sheet.

12. The refusal sheet is registered by an official in the register of refusal sheets, the form and procedure for maintaining which are determined by the legislation of the Member States of the customs union, and certified by the signature of the official with an imprint of a personal numbered seal.

In case of refusal to register the DT, the official hands the first copy of the refusal sheet to the declarant or customs representative, and also returns the DT, the documents attached to it and its electronic copy.

The declarant or customs representative shall put down on the second copy of the refusal sheet the date and time of its receipt, indicating the surname and initials of the person who received the refusal sheet and his signature.

The second copy of the refusal sheet remains with the customs authority.

Annex 1
to the Instructions on the procedure for registration or refusal
in the registration of the customs declaration

List of documents

N DT ____________________________

provided by ____________________________________________

(name of the declarant or customs representative)

Document type code	Title of the document	Number of copies	Number of sheets	Note

FULL NAME. the person who filed the DT, ______________________

Question: The organization submitted an electronic declaration to customs for goods imported from China - household appliances. A few days later, the customs made a decision to refuse to release the goods due to non-compliance with the conditions of release. A few more days later, based on the risk profile for of this product, located in the temporary storage warehouse, the customs authority appointed a customs inspection. According to the results of customs examination, non-declaration of a part of the goods - components for household appliances in the amount of 350 pieces, in connection with which a case was initiated against the organization about an administrative offense under Part 1 of Art. 16.2 of the Administrative Code of the Russian Federation. Is it legal to conduct a customs inspection after the customs authority makes a decision to refuse to release the goods?

Answer: Carrying out customs inspection of goods in the customs control zone, the release of which was refused, by the customs authority does not violate the requirements of the customs legislation of the Customs Union and is lawful.

Rationale: By virtue of the provisions of Art. 96 of the Customs Code of the Customs Union, when imported into the customs territory of the Customs Union, goods are considered to be under customs control from the moment they cross the customs border until the moment specified in clause 2 of this article, including the placement of goods under customs procedure release for domestic consumption.
In accordance with paragraphs. 1 p. 2 art. 95 of the Customs Code of the CU, customs control is carried out by customs officials in relation to goods, including Vehicle transported across the customs border and (or) subject to declaration in accordance with the Customs Code of the Customs Union.
According to paragraph 7 of Art. 190 of the Customs Code of the CU from the moment the registration number is assigned, the declaration for goods becomes a document testifying to the facts of legal significance. At the same time, the declaration for goods, for which the customs authority has made a decision to refuse release, is not considered to have lost its legal significance.
According to Art. 181 of the Customs Code of the CU when placed under customs procedures, with the exception of customs transit, a declaration for goods is submitted to the customs authority. The goods declaration contains basic information about the goods, including the name, description, the EAEU nomenclature of goods subject to foreign trade classification code, quantity, etc.
The duties of the declarant, established by Art. 188 TC TC, includes carrying out customs declaration; presentation of the declared goods in cases established by the Customs Code of the CU, unless otherwise established by the customs legislation of the Customs Union, etc. In accordance with Art. 189 of the Customs Code of the Customs Union, the declarant is responsible for failure to fulfill the obligations under Art. 188 of the Customs Code of the CU, as well as for the statement of false information specified in the customs declaration, including when the customs authorities make a decision to release goods using the risk management system.
According to clause 1.5 of the Temporary Instruction on the actions of customs officials when organizing and conducting customs inspection (inspection) prior to the release of goods, approved by Order of the Federal Customs Service of Russia dated April 23, 2014 N 767, a decision to conduct customs inspection can be made by an authorized customs official only upon identification of the risk contained in the current risk profile providing for customs inspection. In accordance with clause 1.6 of this Instruction, customs inspection is carried out in order to identify goods for customs purposes or if there is information about a violation of the customs legislation of the Customs Union and legislation Russian Federation O customs in order to verify such information.
Thus, when a risk is identified by the customs authority, the customs inspection of goods located in the customs control zone, the release of which was refused, does not violate the requirements of the customs legislation of the Customs Union. A similar conclusion follows from the Resolution The Supreme Court RF dated 09/07/2015 N 303-AD15-6689 in case N A51-22209 / 2014.

Article 195. Grounds for the release of goods and the procedure for the release of goods

1. The release of goods is carried out by the customs authorities subject to the following conditions:

1) the customs authority is presented with licenses, certificates, permits and (or) other documents required for the release of goods in accordance with this Code and (or) other international treaties of the Member States of the customs union;

2) the persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure in accordance with this Code, and when establishing customs procedures in accordance with paragraph 2 of Article 202 of this Code - by international treaties of the Member States of the customs union and (or) the legislation of the states- members of the customs union;

3) in respect of goods, customs duties and taxes have been paid or security has been provided for their payment in accordance with this Code.

2. The declarant is liable under the legislation of the Member States of the customs union for the inaccuracy of the information provided, including when the customs authorities make a decision to release goods using the risk management system.

3. The release of goods is carried out by the customs authorities within a period not exceeding the time specified in Article 196 of this Code.

4. The release of goods is carried out by an official of the customs authority by making (affixing) appropriate marks in (on) the customs declaration, commercial, transport (transportation) documents, as well as relevant information in Information Systems customs authority.

Article 196. Term of release of goods

1. The release of goods must be completed by the customs authority no later than two working days from the day following the day of registration of the customs declaration, unless otherwise provided by this Code. The specified period includes the time of customs control.

2. The term for the release of goods may be extended with the written permission of the head (chief) of the customs body or an official authorized by him and may not exceed ten working days from the day following the day of registration of the customs declaration, unless otherwise provided by this Code.

3. When applying a preliminary customs declaration of goods in accordance with Article 193 of this Code, the release of goods must be completed by the customs authority no later than two working days from the day following the day the goods were presented to the customs authority that registered the customs declaration.

The specified period may be extended in accordance with the procedure established by paragraph 2 of this article, and may not exceed ten working days from the day following the day the goods were presented to the customs authority that accepted the customs declaration.

Article 197. Release of goods prior to filing a customs declaration

1. When placed under customs procedures, with the exception of the customs procedure of customs transit, imported (imported) into the customs territory of the customs union of certain categories of goods specified in Article 178 of this Code, as well as when applying special simplifications in relation to authorized economic operators in accordance with paragraph 2 of Article 41 of this Code, the release of goods may be carried out before the submission of the customs declaration, provided that the declarant submitted:

1) commercial or other documents containing information about the sender and recipient of goods, the country of departure and destination of goods, name, description, classification code of goods according to the Commodity Nomenclature foreign economic activity at the level of at least the first four digits, quantity, gross weight and invoice value of goods;

2) an obligation in writing to submit a customs declaration and the submission of the necessary documents and information no later than the tenth day of the month following the month of release of the goods, containing information on the purposes of using the goods and the customs procedure under which the goods are placed;

3) documents and information confirming compliance with prohibitions and restrictions, except for cases when such documents and information can be submitted at the time of filing a customs declaration.

2. When goods are released prior to filing a customs declaration, the obligation to pay import customs duties and taxes in respect of these goods:

1) arises from the declarant from the moment of such release;

2) terminates in the cases established by subparagraphs 1) - 7), 9) and 10) of paragraph 2 of Article 80 of this Code, and when making (affixing) marks on the release of goods in (on) the customs declaration;

3) is subject to execution:

before the expiration of the period specified in subparagraph 2) of paragraph 1 of this article. At the same time, for the purpose of calculating import customs duties and taxes, the rates of customs duties, taxes and the exchange rate established in accordance with the legislation of a member state of the customs union, in effect on the day of registration of the customs declaration, are applied;

in the event that, within the period specified in subparagraph 2) of paragraph 1 of this article, in respect of goods released before the submission of the customs declaration, the customs authority did not enter (affix) marks on the release of goods in (on) the customs declaration - on the last day of the period specified in subparagraph 2) of paragraph 1 of this article. At the same time, for the purpose of calculating import customs duties and taxes, the rates of customs duties, taxes and the exchange rate established in accordance with the legislation of a member state of the customs union are applied, in effect on the last day of the period specified in subparagraph 2) of paragraph 1 of this article.

3. With respect to the goods specified in Article 178 of this Code, with the exception of goods necessary for eliminating the consequences of natural disasters, emergencies natural and man-made nature, military products necessary to carry out peacekeeping actions or conducting exercises, as well as humanitarian and technical assistance, when they are released before the filing of a customs declaration, security for the payment of customs duties and taxes is provided.

4. The release of goods, the declarant of which is the authorized economic operator, shall be applied before the submission of the customs declaration, provided that the amount of import customs duties and taxes payable does not exceed the amount of security for the payment of customs duties and taxes provided by the authorized economic operator in accordance with Article 39 of this Code if it is provided by the legislation of the Member States of the customs union.

Article 198. Release of goods when it is necessary to examine documents, samples and samples of goods or obtain an expert opinion

1. If the customs authorities decide on the need to study samples or samples of goods, detailed technical documentation or conducting an examination in order to verify the accuracy of the information specified in the customs declaration or other documents submitted to the customs authorities, the release of goods is carried out before the results of the customs examination are received, provided that the declarant has provided security for the payment of customs duties, taxes in the amount of customs duties, taxes that may be additionally charged based on the results of such studies or examinations.

2. The release of goods is not carried out only if the customs authorities find signs indicating that prohibitions and restrictions may be applied to the goods and the declarant has not provided evidence confirming their compliance.

Article 199. Release of goods upon detection of an administrative offense or crime

1. In the event of an administrative offense or crime, the release of goods may be carried out before the completion of the proceedings or the completion of the administrative process, if such goods are not seized or seized in accordance with the legislation of the Member States of the customs union.

2. The legislation of the Member States of the customs union may provide for the need to provide security for the payment of customs duties and taxes, which may be additionally charged.

Article 200. Conditionally released goods

1. Conditionally released are goods that are placed under the customs procedure for release for domestic consumption, in respect of which benefits are provided for the payment of import customs duties and taxes, associated with restrictions on the use and (or) disposal of goods.

2. Conditionally released goods may only be used for purposes that meet the conditions for granting benefits.

3. Conditionally released goods have the status of foreign goods and are under customs control.

4. Goods placed under the customs procedure for release for domestic consumption are deemed to be conditionally released until the termination of the obligation to pay the due amounts of customs duties and taxes, unless otherwise provided by the legislation of the Member States of the customs union.

After the termination of the obligation to pay the due amounts of customs duties, taxes or the occurrence of other circumstances stipulated by international treaties and (or) the legislation of the Member States of the customs union, conditionally released goods acquire the status of goods of the customs union.

Conditionally released goods, in respect of which the obligation to pay customs duties and taxes is terminated by payment (collection) of customs duties and taxes, are not subject to submission for placement under the customs procedure for release for domestic consumption. The procedure for paying customs duties and taxes in this case is determined by the legislation of the Member States of the customs union.

5. The legislation of the Member States of the customs union may establish other cases and the procedure for classifying goods as conditionally released.

Article 201. Refusal to release goods

1. In case of non-observance of the conditions for the release of goods established by paragraph 1 of Article 195 of this Code, as well as in the cases specified in paragraph 2 of this Article, the customs authority, no later than the expiration of the period for the release of goods, shall refuse to release the goods in writing, indicating all the reasons that served as the basis for such a failure, and recommendations for their elimination.

The procedure for registering a refusal to release goods is determined by the decision of the Customs Union Commission.

2. The customs authority shall refuse to release the goods if, during the customs control of the goods, the customs authorities revealed violations of the customs legislation of the customs union, unless:

revealed violations, which are not a reason to initiate an administrative or criminal case, have been eliminated;

the identified violations were eliminated, and the declared goods were not seized or seized in accordance with the legislation of the Member States of the customs union.

ST 201 TC TC

1. In case of non-observance of the conditions for the release of goods established by paragraph 1 of Article 195 of this Code, as well as in the cases specified in paragraph 6 of Article 193 of this Code and in paragraph 2 of this article, the customs authority, no later than the expiration of the period for the release of goods, shall refuse to release the goods in writing. form indicating all the reasons that served as the basis for such a refusal, and recommendations for their elimination.

The procedure for registering a refusal to release goods is determined by the decision of the Customs Union Commission.

revealed violations, which are not a reason to initiate an administrative or criminal case, have been eliminated;

the identified violations were eliminated, and the declared goods were not seized or seized in accordance with the legislation of the Member States of the customs union.

Commentary on Art. 201 of the Customs Code of the EurAsEC Customs Union

1. The commented article is devoted to the refusal of the customs authority to release goods.

Part one of the commented article establishes the grounds, term and procedure for registration of a refusal to release goods.

The grounds for such a refusal are:

Failure to comply with the conditions for the release of goods established by Part 1 of Art. 195 of the commented Code;

In the cases specified in Part 6 of Art. 193 of the commented Code and in part 2 of the commented article.

A refusal to release goods is formalized by an official by affixing the stamp "Refused to release" and (or) the corresponding entries (if required) under number 2 in column "C" of the main sheet of the goods declaration and in the upper right corner of each copy of additionally attached sheets to the declaration for goods, if such sheets are used, and in the case of using transport (transportation), commercial and (or) other documents as a declaration for goods with the submission of a written application (hereinafter referred to as a statement) or a list of goods (hereinafter referred to as a list) - in the upper left the corner of each copy of the statement or list. These marks, in turn, are certified by the signature and imprint of the personal numbered seal of the official.

Information about the refusal to release goods is entered by the official in an electronic copy of the declaration for goods (clause 3 of the Instruction on the procedure for registering a refusal to release goods).

Clause 5 of the Instruction on the procedure for registering a refusal to release goods establishes that when deciding to refuse to release certain goods declared in the goods declaration, under number 2 in column "C" of the main and additional sheets of the goods declaration, on which information about the specified goods, the official makes an entry: "Product N (the serial number of the goods specified in column 32 of the declaration for goods) - denied release" - indicating the date, which is certified by the signature and imprint of a personal numbered seal. In this case, the stamp "Denied release" and (or) the corresponding entries are not put on the main sheet of the goods declaration. The official shall enter the specified information into an electronic copy of the declaration for goods with the affixing of a code in accordance with the Classifier of decisions taken by the customs authority.

When deciding to refuse to release certain goods declared in the application or the list, for each product for which such a decision is made, the official makes a note: "Refused to release" - indicating the date, affixing a signature and an imprint of a personal numbered seal. The reasons that served as the basis for the refusal to release goods are indicated by the official on the back of the main sheet of the goods declaration, statement or list, certified by the signature and imprint of a personal numbered seal.

According to clause 6 of the Instruction on the procedure for processing a refusal to release goods, if the decision to refuse release is made for all declared goods, then the official returns to the declarant a copy (copies) of the declaration for goods, statements or list and the documents attached thereto. If the decision to refuse release is made in relation to individual goods declared in the goods declaration, statement or list, the official returns to the declarant or customs representative a copy (copies) of the goods declaration, statement or list intended (intended) for the declarant.

2. Part two of the commented article indicates the cases when the revealed violations of the customs legislation of the Customs Union are not grounds for refusing to release goods:

The revealed violations, which are not a reason to initiate an administrative or criminal case, have been eliminated;

The revealed violations were eliminated, and the declared goods were not seized or seized in accordance with the legislation of the Member States of the Customs Union.

Note that in practice, the fact of failure to provide security for the payment of customs duties before the expiration of the release date of the goods, when such security is mandatory, also excludes the release of the goods and entails a decision by the customs authority to refuse to release the goods (case No. 6 Generalizations of judicial practice in the consideration of cases related to the application of the Customs Code of the Customs Union for 2011 - 2012). In addition, the customs authority has the right to refuse to release goods if the conditions for the release of goods are not met (case No. А37-1057 / 2011; clause 6 of the Generalization of judicial practice in considering cases related to the application of the Customs Code of the Customs Union for 2011-2012).