Thus, inspections conducted by Customs Service specialists may be carried out at the location of the owner of the goods, their representative, or another person in possession of the relevant documents and information. This will increase their effectiveness and help avoid disputes regarding their legality.
The authors of the document also propose providing for the cancellation of post-clearance audits in cases where conducting them is impossible or no longer serves a purpose. This measure will prevent the unjustified prolongation of inspections, while allowing the customs authority to choose between a temporary measure (suspension of the order) and a final measure (its revocation) depending on the reason for termination.
Detailed Re-examination
At the same time, the re-examination will not be limited solely to verifying the accuracy of the goods declaration and the accompanying documents. It will be broader in scope and include verification of compliance with customs formalities, as well as documents held by the person being inspected, the customs service, or other agencies.
The authors emphasize that a more in-depth risk analysis and information sharing will expand the scope of customs control and enhance its effectiveness. This will also ensure additional revenue collection for the budget or the refund of overpaid amounts.
Furthermore, a decision to initiate enforcement proceedings for the collection of customs debts, late payment penalties, fines, and the value of goods cannot be challenged through the procedure provided for in the Administrative Code, as it will have the status of an enforceable document.
It is also proposed to clarify the rules for notifying taxpayers. Specifically, an individual administrative act sent via electronic means of communication will be considered to have been brought to the taxpayer’s attention starting on the next business day after it is sent.
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