Article 201. Customs control after the release of goods
Customs authorities have the right to carry out customs control after
the release of goods, if there are sufficient and confirmed grounds to
believe that there are violations of customs legislation.
When carrying out customs control after the release of goods, the
customs authorities have the right to check the availability of goods,
conduct their repeated customs inspection, and recheck the information
specified in the customs Declaration, check documents and information
related to foreign economic and subsequent commercial transactions with
these goods. The check may be carried out at the locations of legal and
phisical entities, directly or indirectly related to these operations or owning
the necessary documents.
The basis for carrying out customs control after release of goods is
the decision of the chief of customs authority or the person substitutes him,
with indication of the purposes, terms of carrying out check, structure of
checking officials of customs authority and the checked period.
Customs control after the release of goods for the same contract
(contract, agreement) can be carried out no more than once.
Customs control after release of goods and additional charge of
customs payments can be carried out within one year from the moment of
the termination of stay of goods under customs control.
Article 202. Involvement of a specialist and expert in the
implementation of customs control
In necessary cases, a disinterested specialist or an expert with special
knowledge and skills may be involved in the implementation of specific
actions and assistance in the implementation of customs control, including
with the use of technical means.
The involvement of a specialist or expert is carried out at the
initiative of the customs authority or an authorized person.
Specialist and expert have the right:
to get acquainted with the materials relating to the subject of actions
committed with their participation;
ask questions related to the subject of the relevant actions to the
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