Customs control and cargo inspection—these stages of transportation often frighten entrepreneurs and carriers. It’s best to know in advance how, where, and when these procedures take place so you can be prepared for any eventuality.
What is Customs Control: A Simple Explanation for Businesses
Customs control is a set of measures to inspect goods crossing a country’s border. Inspection is carried out exclusively by customs authorities. They ensure that cargo and its documentation comply with legislation and established international standards.
Customs Clearance and Control: What’s the Difference
What problems does customs control address:
- smuggling;
- counterfeits disguised as genuine;
- import of prohibited items and substances;
- tax evasion;
- non-compliance with international agreements;
- violation of regulations.
In other words, customs control (Ukraine) protects the economy from illegal goods and the population from dangerous products.
What is included in customs clearance and control:
- inspection of cargo and transport;
- document verification, including declarations;
- Oral questioning of the driver or passengers;
- Scanning, weighing systems;
- Accounting for goods crossing the border;
- Laboratory analysis (if necessary).
Business representatives must understand customs control. It affects the speed of delivery, the final cost of goods, the amount of taxes, and the legality of trade.
Who is subject to customs control:
- Importers and exporters (legal entities, sole proprietors);
- Brokers (who process declarations on behalf of clients);
- Carriers and drivers crossing the border with cargo;
- Individuals importing goods in excess of the permitted amount.
Customs control of cargo is not a single point at the border, but an entire process. It begins with the preparation of the import/export of goods, the moment of border crossing, and continues through the completion of customs formalities.
Customs control zone: where and how cargo is inspected
A customs control zone (CZK) is an area where customs has the right to conduct inspections, as its rules and special regime apply there. The latter consists of security and special management. Inspections of cargo, documents, and vehicles are conducted here, as well as the movement of goods is regulated.
Customs control zones are most often located:
at state border crossing points for sea, river, air, and rail traffic;
- in free customs zones;
- within the border strip;
- in warehouses (customs and temporary storage);
- at ports, airports, and railway stations;
- on customs premises and premises;
- on enterprise premises – customs issues a license and status to a separate part of the company or its warehouses.
Customs control zones may also be located in other locations, in accordance with the Customs Code. These zones may be permanent (for regular inspection) or temporary (created for a specific period).
Customs control zones often contain a red and a green corridor. Inspections are conducted in the red corridor, while the green corridor is intended for individuals who do not have goods subject to mandatory declaration and are not transporting hazardous goods. Types and
Stages of Customs Control in Ukraine
Customs control forms refer to the manner in which inspectors conduct inspections (scanning, inspecting, questioning), while types refer to what is being inspected (what aspect of the goods or their declaration, value, origin, quantity, etc.).
Types
There are many types of state control over the import of goods and their details.
Types of customs control:
- Unilateral – carried out by one party, usually before crossing the border; the next party trusts the previous one and does not conduct a repeat
- inspection;
- Bilateral – carried out by the customs offices of two countries;
- Joint – carried out by the customs offices of two countries simultaneously.
Before the arrival of the goods, a preliminary inspection (only documents) is carried out, followed by a primary inspection at the border itself. If there are any doubts or clarifications, an in-depth (additional) inspection is scheduled.
Inspection can be selective, meaning it only covers selected samples of the cargo contents. It can also be visual only or complete, requiring the entire container to be opened.
Government officials ensure that the goods are used exactly as declared (import/export, transit, temporary import, etc.).
Stages
The inspection stages are specified in the Customs Code, so if officials use procedures not included in the list, this may be considered illegal.
Customs control stages:
- analysis of all documents and information;
- identification of goods and their classification (inspection of markings, quantity, UCTS code, country of origin);
- calculation of the correct value;
- inspection of the contents of cargo and vehicles;
- inspection using technical means (X-ray scanners, radiation frames);
- oral questioning;
- accounting check;
- revision of special requirements (certification, licenses, quotas, veterinary or phytosanitary permits);
- inspections at temporary storage warehouses (customs warehouses serve;
- (The applicants have the right to do this at any time);
- post-release monitoring.
To expedite all these steps, documentation must be prepared in advance and completed correctly.
Customs inspection: what it is and when it is carried out
Customs inspection is a form of customs control that involves examining the contents of an import/export item and the means of transport. It is always carried out in the presence of the carrier or witnesses.
To avoid completely unsealing the container, its contents are checked using scanning, for example, with ionizing radiation. Frequently, during the procedure, the goods may be weighed to ensure that the weight indicated in the documents corresponds to the weight. Upon completion of the process, an “Inspection Report” is always prepared.
In general, the purpose of any inspection is to identify discrepancies between the information in the documents and the actual condition of the cargo. Documents Required for Customs Control
During inspection, inspectors inspect all documents without exception to verify the accuracy of the data: customs value, product classification, country of origin, quantity and weight, as well as compliance with customs regulations, prohibitions, and restrictions.
Key documents required for customs control:
- customs declaration;
- contract (contract between buyer and seller);
- invoice;
- packing list;
- transport documents (CMR waybill, bill of lading, etc.);
- certificate of origin, conformity, etc.;
- permits, licenses, quotas;
- insurance policy or certificate;
- payment documents and receipts, including tax receipts.
Inspectors analyze the compliance of contracts, payments, and delivery dates. If no suspicious transactions are detected, the cargo will cross the border without hindrance.
Post-customs control: what is checked after the release of goods
“Post-customs” control is a relatively new type of inspection. Government agencies may request additional documents to verify declarations. Therefore, post-clearance inspections are not applied to everyone, but only on a selective basis and if there are suspicions.
Post-clearance inspections can typically be initiated within 30 calendar days of completing customs clearance of goods. Tax notifications/decisions are not issued based on these results. However, if violations or inaccurate information are discovered, customs may initiate a full-scale documentary verification (audit).
Conclusions
Customs inspections for businesses guarantee that goods are imported fairly and without the risk of fines. For the government, they are a tool for replenishing the budget and protecting the domestic market. For entrepreneurs, border inspections offer more benefits than initially appears: reducing the number of illegal and smuggling schemes ensures a level playing field for competition.
To ensure that customs inspections are completed quickly and without unnecessary problems and stress, it is worth using the services of transport and logistics companies and brokers. They will quickly and accurately complete all documentation, and deliver the cargo on time and safely.
