Encyclopedia
Customs Inspection Report
Customs inspection report — is prepared in two copies and signed by the customs officials who conducted the customs inspection. The customs inspection report must contain: 1) information about the inspected party; 2) information about the customs officials who conducted the customs inspection (position, surname, name, patronymic); 3) a systematic description of the facts (indicators) of violation of the Customs Union customs legislation and/or the Russian Federation customs legislation with reference to provisions of regulatory legal acts whose requirements have been violated, or information on the absence of identified facts (indicators) of violations; 4) conclusions and recommendations regarding elimination of identified violations or liquidation of their consequences, as well as amounts of customs duties, taxes subject to additional assessment and collection. The date of completion of the customs inspection is considered to be the date of preparation of the customs inspection report. The customs inspection report is approved by the head (deputy head) of the customs authority that conducted the customs inspection1.
Federal Law of November 27, 2010 No. 311-FZ "On Customs Regulation in the Russian Federation", as amended on November 27, 2010, Article 178 // Collection of Laws of the Russian Federation. 2010. No. 48. P. 6252. ↩