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Article 276. Obligations of the declarant


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Article 276. Obligations of the declarant 
The declarant is obliged to: 
to make declaring of goods and (or) vehicles; to submit to the 
customs authority documents and (or) information necessary for customs 
purposes, including compliance with the requirements of veterinary, 
phytosanitary, environmental and other types of state control conducted by 
the authorized bodies in respect of the declared goods and (or) vehicles; 
present at the request of the customs authority goods and (or) 
vehicles transported across the customs border
at the request of the customs authority to carry out weighing and 
other determination of the quantity and quality of goods, as well as to 
perform cargo operations in relation to the declared goods and (or) 
vehicles; 
to make the correct calculation of customs payments; to pay customs 
payments or provide security for their payment in accordance with Chapter 
47 of this Code; 


[161] 
be present at the request of the customs authority during the customs 
clearance of goods and (or) vehicles and assist officials of the customs 
authority in the production of customs clearance; 
comply with the requirements and conditions of the customs regime 
under which the goods and (or) vehicles are placed; 
when declaring goods and (or) vehicles in a timely manner to inform 
the customs authorities about the detected change, destruction, damage or 
loss of customs identification, damage to containers and packaging, non-
compliance of goods with the information contained in the shipping and 
other documents for customs control. 
In determining the customs value of goods the declarant shall: inform 
customs on the customs value of goods; at the request of the customs 
authority to provide information relating to the determination of the 
customs value of the goods. 
Expenses incurred by the declarant in connection with the 
clarification of the declared customs value of the goods or providing 
additional information to the customs authority shall be paied by the 
declarant. An increase in the period of customs clearance of goods, due to 
the determination of the customs value, can not be used by the declarant to 
obtain the actual deferral of customs payments. 
The declarant may also bear other obligations in accordance with the 
law. 

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