There are five main stages in the process of customs clearance of containers. The time for completing all procedures varies from several hours to several days, depending on the workload of customs officers, difficulties encountered, etc.
The stage of acceptance, registration and accounting of customs declarations for containers. At this stage, customs officials accept customs declarations and accompanying documents for the container from the responsible person, check the correctness of their filling in accordance with the current rules and check electronic copies of documents with paper originals.
The stage of control of the coding of goods. In accordance with the commodity nomenclature of foreign economic activity, with the legislation of the country of origin and agreements and non-tariff regulation, all containers and goods in them are assigned the appropriate codes. At this stage, customs officials determine the correctness of the identification of codes, check the documentation on the origin of goods and, in this regard, provide tariff benefits and preferences.
At the stage of currency control and customs value control, information from the customs declaration and from accompanying documents is checked. The customs value and, accordingly, customs payments are adjusted. If necessary, a conditional assessment of the goods contained in the container is carried out.
The next stage includes checking the correctness of the calculation of customs payments, the validity of the tariffs used, tax incentives and preferences. The deadlines for filing customs declarations, the presence of arrears in the payment of customs payments, including the actual receipt of money to the customs account, are also checked. Penalties and penalties for delays in payment of payments are charged.
At the final stage, after checking the passage of the previous stages, the containers are inspected using special scanners, service dogs and other means and methods. The results of the inspection are recorded, and a decision is made either on a more thorough inspection with the opening of the container, or on its release in accordance with the customs regime, or on the detention of the container and the vehicle.