The Kingisepp customs office informs that the current legislation provides the right of any person to appeal decisions, actions (inaction) of customs bodies and their officials in the field of customs in the case if, in the opinion of the person that violated his rights, freedoms or legitimate interests, created the obstacles to their implementation or unlawfully imposed on him a certain duty.
Customs law does not provide mandatory pre-trial procedure for appealing against decisions, actions or inaction of customs bodies and their officials. traders have the right to seek resolution of the dispute in court.
However, it should be noted several advantages of pre-trial appeal of decisions, actions or inaction of customs bodies and their officials.
First, pretrial proceedings much shorter trial. Complaint on decision, action (inaction) of a customs authority or its officer shall be considered by the customs body within one month from the date of its receipt by the customs body empowered to consider said complaint. It is possible to extend the term of consideration of the complaint, but not more than one month, as reported by the person who filed the complaint, in writing, indicating the reasons for the extension. In turn, the Arbitration procedural code of the Russian Federation, a three-month review period, which may be extended to six months. You should also consider the timing of the consideration of cases in appellate and cassation courts.
Second, the complaint submitted to the customs authority, is considered in the absence of the person while the proceedings before the court requires the personal presence in the proceedings, resulting in additional time, labor and financial costs, especially when finding the applicant in the locality different from the place where the customs body considering a complaint.
Thirdly, the filing of a complaint in the superior customs authority not subject to state duty, while turning to the court there is a necessity of payment of state duty and court costs.
Fourth, the decision of the customs authority on the appeal comes into force immediately after its adoption, and the applicant retains the right to further appeal the decision of a customs authority or its officials in court.
In addition, in accordance with article 263 of the Federal law from September 3, 2018 No. 289-FZ of higher customs body in the presence of there are entitled to conduct departmental control of decisions, actions (omissions) of lower customs bodies. The carrying out of departmental control of the customs authorities in connection with the presence there. The reasons for carrying out the institutional control applies, including appeals of citizens and organisations to customs authorities. In case of revealing by results of departmental control does not meet the requirements of international treaties and acts in the sphere of customs regulation, the legislation of the Russian Federation on customs regulation the decision of a lower customs body the customs body is obliged to cancel fully or partially such a decision.
Given the above, the advantages of extrajudicial appeal (departmental appeal) are its simplicity, efficiency consideration, the ability to determine the position of the higher customs authority with a negative result will allow the person who filed the complaint, to prepare for the judicial consideration of the dispute.
Olga Dyatko,
Press Secretary Kingisepp customs