In 2018, introduced new procedures for appealing against decisions of customs bodies (Chapter 51 of the Federal law from 03.08.2018 No. 289-FZ “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation” (hereinafter – the Law).
“Departmental appeal has a number of advantages compared to a judicial appeal. The complaint the customs authorities are dealt with promptly, are not subject to stamp duty, the applicant shall have no other financial costs for services of lawyers, collect evidence, travel expenses”.
The basic principle of the appeal remains the same: any person may appeal a decision, action (inaction) of a customs authority and its officials, if, in the opinion of the person, the decision, action (inaction) violated his rights, freedoms or legitimate interests, created the obstacles to their implementation or unlawfully imposed on him a certain duty.
The appeal shall be submitted to the customs body the customs body whose decision is being appealed. Against the decision of the customs office is submitted to the customs. It should be noted that the filing of a complaint directly in the superior customs authority does not preclude its consideration, however, the period of consideration in this case will increase.
The persons who filed complaints did not change significantly: it is as a legal person, organization not being legal persons and individuals. However, unlike the old order, the new Law
not oblige the managers acting on behalf of the organization without power of attorney, submit simultaneously with the complaint, the constituent documents and documents confirming their official position.
The complaint filed by the representative of the organization or citizen, must be accompanied by original or certified copies of documents confirming his authority. The most common example of such a document – a power of attorney. It should be secured the right to appeal against decisions, actions (inaction) in the field of customs.
The complaint still must be filed in writing and signed by the applicant or his representative, but from 1 January 2022, the law provides for the filing of a complaint in electronic form.
In the filed complaint must be specified:
- the name of the customs authority whose decision is being appealed;
- surname, name, patronymic of applicant or name of the legal entity;
- address (location);
- taxpayer identification number (TIN);
- the merits of the appealed decision, actions (inaction) and the grounds on which the person filing the complaint believes that his rights have been violated.
The deadline for submitting complaints has not changed – three months from the date when the person became aware or should have become aware of a violation of his rights, freedoms or legitimate interests. If we are talking about inaction, the same period begins to run from the date of expiry of the period for acceptance by the customs body of the decision or action. In case of missed deadline, it can be restored at the applicant’s request. The petition for restoration of the term is served simultaneously with the complaint in written form as a separate document or may be included in the text of the complaint. This should be submitted the documents confirming respectfulness of the reasons of missing the deadline.
The head 51 of the Act details reglementary the order of suspension of the appealed decision. At the written request of the applicant the contested decision, aimed at the recovery of customs duties payable in connection with its adoption, may be suspended subject to the provision of cash collateral or Bank guarantees in the amount of the penalty. The decision on the suspension is a competence of the customs authority that took the appealed decision.
The customs authority may refuse to consider the merits if one of the grounds:
- if you do not observe the terms of the appeal, and the applicant has not filed a petition for restoration of term for appeal or a motion is denied;
- form and content of the complaint does not comply with the Law;
- not presented the documents confirming powers of the representative of the applicant;
- the complaint filed by a person, the rights and freedoms or legitimate interests which the contested decision is not affected or missing subject of the appeal;
- if the contested decision of the customs authority or circumstances to be established in connection with the consideration of the complaint, are subject to court review;
- if you already have a decision on a similar appeal taken by the same or a superior customs authority.
The decision on refusal in consideration of the complaint, except for non-compliance to the form and content of the complaint and failure to submit documents confirming powers of the representative, prevent from re-submitting the same complaint.
The complaint, filed in compliance with the rules of filing will be considered by the customs body within one month from the date of its receipt. The term of consideration of the complaint may be extended, but not more than one month.
The Law provides for the right of the customs authority considering the appeal, request from the applicant additional documents. In this case the term of consideration of the complaint is suspended until the requested documents and information (not more than three months after the date of submission of query).
In writing to complain on decisions, actions of customs posts and their officials in Mineralovodsky customs. Verbally to a senior officer of customs or customs post. The solution of Mineralovodsky customs can be appealed in the North-Caucasian customs Department.
It is noted that legislation provides another more efficient way of obtaining information about the decision, action (inaction) of official persons of the customs authorities that the same has a number of advantages compared to a judicial appeal. Thus, in accordance with article 265 of the Act, a person shall be entitled to request, both orally and in writing, of the decision, action (inaction) of officials of customs bodies to the customs body that made the decision or committed action (inaction). A verbal request is considered by the customs body on the day of its receipt. When submitting a written request, the response must be given in writing within ten days from the date of its receipt.
The request must be filed within six months from the date of the decision, action (omission) or the expiry of their adoption or execution, or on the date when the person became aware of the decision or committed action (inaction).
Julia Kutaka,
a press-the Secretary of Mineralovodsky customs