Amendments to Article 16.2 of the Russian Code of Administrative Offences "Failure to Declare or Inaccurate Declaration of Goods"
Legal update No 506
Goltsblat BLP advises that, on 24 February 2015, the amendments to Article 16.2 of the Russian Code of Administrative Offences "Failure to Declare or Inaccurate Declaration of Goods" come into effect. The amendments will allow the declarant and its customs representative to correct certain information in a customs declaration without administrative penalties being imposed.
The new rule stipulates relief from administrative liability for inaccurate declaration of goods (Part 2, Article 16.2 of the Russian Code of Administrative Offences) in the event that the declarant and (or) the customs representative voluntarily file an application to amend (supplement) the declaration after the goods have been released.
The relief from administrative liability applies provided that certain conditions are met. Prior to registration of such an application:
1) the Customs does not identify an administrative offence with respect to the inaccurately declared goods;
2) the Customs does not notify of a customs control check to be performed after release of the goods or launches such a check without notice;
3) the declarant or the customs representative has no customs, tax or penalty arrears following expiry of their payment deadlines.
The given amendments do not stipulate relief from administrative liability for failure to declare goods (Part 1, Article 16.2 of the Russian Code of Administrative Offences) even if the declarant (the customs representative) voluntarily declares them after release of goods.
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