Essence of the Order:
The document establishes an updated procedure for customs authorities to plan documentary on-site inspections of enterprises. This is an important by-law that regulates the procedure for forming an inspection schedule for compliance with customs legislation, including verification of the correctness of accrual and payment of customs duties.
Structure and Main Provisions:
1. The order approves a new version of the Inspection Planning Procedure, consisting of three sections:
– General Provisions
– Formation of the Inspection Schedule
– Procedure for Selecting Enterprises for Inspections
2. The main changes are related to the implementation of the EU Customs Code provisions.
3. The document comes into effect on April 19, 2025.
Key Provisions for Practical Application:
– The inspection schedule is formed quarterly
– Enterprises can be inspected no more than once every 12 months
– Selection of enterprises for inspections is carried out based on a risk management system
– Possibility of simultaneous inspections by different controlling authorities is provided
– Clear deadlines for submitting proposals to the schedule and its publication are established
– The schedule is published on the official website of the State Customs Service by the 15th of the last month of the previous quarter
