Many experienced foreign trade participants can tell about situations in which at the time of filing a customs declaration there was no certificate or declaration of conformity. Undoubtedly, the reasons for this opportunity can be completely different: the importer's carelessness, the incompetence of the customs representative, the delay in issuing a permit document, etc.
Even 10 years ago, this circumstance would not have upset anyone much, since it was possible to draw up any document in half an hour or an hour and 3-5 thousand rubles. But in recent years, the practice has undergone significant changes: at present, not only the cost, but also the timing of issuing the relevant permits due to the need to comply with many bureaucratic nuances, has increased many times.
Let us consider how to act in this situation from the point of view of the law, in order to avoid unnecessary expenses associated with a possible delay in the release of goods.
The Law on Customs Regulation (Article 107) provides for the right of the declarant to conditionally release the goods if, upon release of the goods, the customs authority cannot be presented with documents confirming compliance with the prohibitions and restrictions. At the same time, the importer is obliged to provide a reasoned appeal during customs declaration, the absence of which may lead to an administrative detention of the cargo.
The law does not provide for a strict form of this document, but according to the position of the customs authorities, the appeal must contain the following information:
1) the objective reason for the failure to submit documents of conformity when declaring goods;
2) the name and location of the recipient of the goods;
3) information about the qualitative, quantitative and other, necessary for identification, characteristics of the goods for which there are no documents of conformity;
4) information about the country of departure (manufacture) of the goods;
5) the name and place, as well as the conditions of storage of goods, indicating the documents confirming the right of ownership or use of the premises (territory) intended for the storage of goods;
6) the planned deadline for the submission of documents.
In this case, the information stated in the declaration of the declarant must be documented:
- product test reports;
- letters from accredited bodies;
- documents confirming the import of samples and samples of products into the Russian Federation for the purpose of research and testing;
- acts of sampling and (or) samples, etc.
Failure to provide the relevant documents and information may lead to a refusal to conditionally release the goods.
Speaking about the legal consequences of conditional release for the importer, 2 main points should be highlighted:
1) declaration or certificate of conformity must be provided no later than 45 days after the release of the goods;
2) conditionally released goods are prohibited for transfer to third parties, including through their sale or alienation in another way, as well as their use in any form.
It is important to note that conditionally released goods are under the control of the relevant departments of the customs authorities until the submission of permits and the completion of the conditional release of goods.