About this video
A joint question-and-answer discussion of post-release requests, the risks of inconsistent responses and how to assemble a coherent position when only ten days are available. The actual response period must be checked in the request; silence is not a recommended alternative.
The discussion also addresses audit timing, the reference to Article 332 of the EAEU Customs Code, possible proceedings under Article 16.2(2) of the Administrative Offences Code, and when to prepare a coordinated defence and overpayment calculation.
Key points
- Release of goods under Article 118 of the EAEU Customs Code does not end customs oversight. A three-year post-release control window must be distinguished from the duration and rules of an audit under Article 332 of the EAEU Customs Code. Release and a later post-release decision concern different stages and legal issues.
- An inspector's request under Chapter 47 of the EAEU Customs Code may form part of a formal control procedure. Your response enters the record and may later be used in proceedings under Part 2 of Article 16.2 of the Russian Code of Administrative Offences.
- Check the response deadline in the request rather than assuming ten working days. If more time is needed, Article 340 of the EAEU Customs Code must be read with the rules for the particular request. Seek an extension only where available and explain the reason before the deadline. Silence does not preserve your position or excuse failure to comply.
- A response prepared by logistics staff or a customs representative should be checked against the legal and financial record. Reconcile shipment dates, payments and product descriptions before submission.
- A customs audit under Article 332 of the EAEU Customs Code requires a separate assessment of its duration and any extension; 90 and 120 days are not universal limits. Identify the decision or action that affects your rights rather than assuming that only the audit report can be challenged under Article 358 of the EAEU Customs Code.
- If the audit leads to proceedings under Part 2 of Article 16.2 of the Russian Code of Administrative Offences — assess the alleged offence, fault, procedure and any grounds for reducing the penalty. A refund claim may remain relevant, but it does not replace the administrative-offence defence.
- An administrative customs appeal under Article 358 of the EAEU Customs Code is generally subject to a three-month period. Separately calculate the Article 198 court-filing period. Under paragraph 31 of Supreme Court Plenum Resolution No. 49 of 26 November 2019, time spent on the administrative appeal is excluded, even if it is not examined on the merits; a fresh three months does not automatically restart. Assess any grounds for restoring a missed deadline.
Topics covered
- why release under Article 118 of the EAEU Customs Code does not prevent post-release control, and how to assess the three-year control window
- how to coordinate an evidence file covering 10+ shipments
- which responses create inconsistencies and further questions
- when correspondence should give way to an appeal under EAEU Customs Code Article 358 or a commercial-court application under Article 198 of the Commercial Procedure Code