Refusal to release goods: regulations, causes, procedure and consequences. Refusal to release goods: regulations, reasons, procedure and consequences The customs authority refuses 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 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 (clause 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 Commission customs union.

2. customs Department refuses to release 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 (since February 2, 2012, by the decision of the Eurasian Economic Commission). Such a decision is the Decision of the Customs Union Commission dated 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", "Instruction 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 additional sheets attached 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 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 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 goods declaration 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 specified goods, an official makes an entry: "Product N (serial number of the product specified in column 32 of the declaration for goods) - denied release" with 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 on the refusal 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" 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 registering 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 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 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.

Note that in practice, the fact of failure to provide security for payment customs duties before the expiration of the release period of the goods, when such security is mandatory, also excludes the release of the goods and entails the adoption by the customs authority of a decision to refuse to release the goods (case No. 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 observed (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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Commented Code release of goods attributed to customs operations associated with the placement of goods under.
Subparagraph 5 of clause 1 of Art. 4 of the commented Code release of goods defined as an action by the customs authorities allowing interested parties use the goods in accordance with the conditions of the declared customs procedure or in accordance with the conditions established for certain categories of goods that, in accordance with the Code commented on, are not subject to placement under customs procedures.
After the presentation of the goods to the customs authority (if required), as well as the analysis of the documents (the list of documents required for is determined directly by Articles 183 and 184 of the commented Code) and information, the authorized official completes the release of the goods.

The basis for release, the following conditions are met:
1) the customs authority has been presented with licenses, certificates, permits and (or) other documents required for the release of goods in accordance with the commented Code and (or) other international treaties of the CU member states, except for cases when, in accordance with the legislation of the CU member states specified documents can be presented after the release of goods (for example, in accordance with Article 194 of the commented Code);
2) the persons have complied with the necessary requirements and conditions for placing goods under the chosen customs procedure in accordance with the commented Code, and when establishing customs procedures in accordance with:
- from clause 2 of Art. 202 of the commented Code (customs procedures: free customs zone, free warehouse) - by international treaties of the CU member states (Agreement between the Government Russian Federation, The Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated June 18, 2010 "On issues of free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of a free customs zone");
- from clause 3 of Art. 202 of the commented Code (special customs procedure) (Decision of the CCC of 20.05.2010 N 329 "On the List of categories of goods for which a special customs procedure can be established and the conditions for placing goods under such a customs procedure") - by the legislation of the CU member states;
3) in respect of goods, customs duties, taxes have been paid or security has been provided for their payment in accordance with Ch. 12 of the commented Code.
At the same time, in case of non-observance of the above conditions for the release of goods (established by clause 1 of article 195 of the commented chapter), the customs authority not later than the day of expiry of the release date of goods, refuses to release goods(Article 201 of the commented chapter).
Refusal procedure in the release of goods according to a declaration, an application or a list of goods approved by the decision of the CCC (Decision of the CCC of May 20, 2010 N 262 "On the procedure for registration, refusal to register a declaration for goods and registration of refusal to release goods"), according to which the refusal in the release of goods is formalized by an official by affixing the stamp "Denied release" and (or) appropriate entries (if required). If, in relation to individual goods declared in the goods declaration, the conditions for their release are not met (based on the results of checking the customs declaration and the submitted documents), the official refuses to release them. At the same time, other goods declared in it are subject to release in accordance with the established procedure, unless otherwise established by the legislation of the CU member states.

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.
If the decision to refuse release is made for all declared goods, then the official returns to the declarant a copy (copies) of the goods declaration, statement or list and the documents attached thereto.
Having received a refusal to release goods, the declarant will be able to submit a new customs declaration, either by eliminating the reasons for the refusal to release the goods, or by declaring another customs procedure that allows the customs authority to release the goods.
In accordance with the commented chapter (as in the Labor Code of the Russian Federation), the release of goods can be carried out before filing a customs declaration when importing (imported) into the customs territory of the CU of goods listed in Art. 178 of the commented Code (the priority procedure for placing certain categories of goods under the customs procedure), as well as when applying special simplifications in relation to authorized economic operators in accordance with Article 41 of the commented Code.
The commented chapter defines cases conditional release and the status of goods for customs purposes in relation to conditionally released goods.
According to Art. 196 of the commented chapter, the release of goods must be completed by the customs authority no later than one business day following the day of registration of the customs declaration, unless otherwise established by the commented Code. The Labor Code of the Russian Federation established a release date no later than 3 working days from the date of acceptance of the customs declaration, submission of documents required for customs clearance and presentation of goods.
In addition, for goods to which export customs duties are not applied, placed under the customs procedure for export, and goods placed under the customs procedure for temporary export, the list of which is determined by the CCC, the release period has been reduced to four hours from the date of registration of the declaration for goods. The timing of the release of goods can be extended in the same cases and on the same grounds as provided for in the Labor Code of the Russian Federation. This period cannot exceed 10 (ten) business days from the day following the day of registration of the customs declaration.
The release of goods in the event of initiation of an administrative offense case may be carried out in accordance with the provisions of the commented Code before the completion of the proceedings on the case, if the goods are not seized as material evidence or an administrative arrest is imposed on them (according to Russian legislation- Art. 3.9 chap. 3 of the Code of Administrative Offenses of the Russian Federation). The legislation of the CU member states may provide for the need to provide security for the payment of customs duties and taxes that may be additionally charged.

The customs refuses to release the goods. Let's consider why such situations arise, we will pay attention to the normative regulation of the issue. Let's illuminate the issue from different angles.

Regulatory regulation

Foreign economic activity participants may face such a problem when (or) - a refusal to issue. The following points of the Customs Code of the Customs Union are considered the legal basis for this action by the customs officers:

• paragraph 4 of Art. 190;
• clause 1 of Art. 201.

The procedure for the refusal procedure, registration of the cargo declaration, the phased registration of the refusal to release products in the customs procedure is determined by the Decision of the CU Commission, which operates under the following number - No. 262 (the decision was made on 20.05.2010).

The procedure for refusal, registration of TD, the procedure for registration of refusal to release products in TPTT is determined by the Decision of the CU Commission, functioning under number 438 (the decision was made on 17.08.2010).

Refusal to release goods (norms)

When a refusal to release goods is possible

The reason for refusal is established by the CU code. The grounds are detailed in Article 201. In the mentioned article, it is noted that in the release of products. Perhaps this is in case of non-compliance with the approved conditions for the release of products. These conditions are described in Art. 193, 195 TC TC.

Standard cases

Customs officers have the right to refuse to release cargo in the following situations:

• the declaring person did not provide the papers at the time of declaring the goods, which are required for release. Such securities are considered,;
• the conditions established by the TC TC were not observed. These requirements govern the placement of products under a specific procedure at customs. This may be a requirement regarding compliance with the prohibitions defined by the restriction documents;
• ... Lack of security for the payment of taxes is also considered;
• in the case of the implementation of procedures at the customs in the TO, in specific terms (they represent 30 days from the date following the day of registration of the DT). It is also considered a case when the products were not presented or restrictions, prohibitions on a specific product for a certain period were imposed.

Decision to refuse to release goods (sample)

List of grounds

The TC CU provides a large list of grounds for refusal. The specified paper, as well as FZ-311, which operates under the name "On customs regulation in the Russian Federation", determine that changes in indicators such as the country of production, classification code, do not act as grounds for refusal of release in the following cases:

• when the above data is changed, payments to customs have been paid;
• additional were carried out. checks concerning certain points during which the security for payment of payment at customs was provided.

But with a careful analysis of the provisions of the Customs Code of the CU, it is noticeable that the change in the data relating to the products established by clause 5 of Art. 181, customs is capable of refusing to release products. In the DT, the following data regarding the cargo cannot be changed:

• description;
• title;
• data on packaging, weight (gross / net);
• data concerning the country of production, departure;
• price (customs,);

Procedure

Refusal to release products is made out using information system customs. In doing so, he creates electronic document... It is also possible to put marks on the TD (hard copy of information).

In the case of registration of a refusal to release a product, all the reasons that were the basis for the refusal must be indicated.

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 - 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 a 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 paragraph 5 of this Instruction, assigns a diesel fuel registration number, 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 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 the registration number is assigned, the DT becomes a document attesting 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 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 list of refusal to register 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 name 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, ______________________