In recent years, the customs authorities opened and investigated by a huge number of administrative cases against the declarant. Many of these cases relate to the misuse, according to the customs authorities classification of goods to a particular heading fea rf. Most of the rulings on the cases of administrative violation shall be abolished by courts of arbitration. From which comes the practice of arbitration courts? First and foremost moment is the fact that the declaration of an hs code in the cargo customs declaration, does not constitute an administrative offense imputed (in case of an adequate statement describing the goods in the CCD). Consider the legal aspect of this situation: So, according to Part 1, Art.

40 of the Customs Code of the Russian Federation the goods when they are declared to the customs authorities are subject to classification, ie in respect of goods is determined Classification Code of the Commodity Nomenclature for Foreign Economic Affairs. Part 3 of the said article stipulates that in case of a violation of the rules of classification of goods when they are declared to the customs authority free to carry out the classification of goods. Under the rules of Section 2, Article. 39 of the Customs Code of the Russian Federation, fea is used to implement the measures of customs tariff and non-tariff regulation of foreign trade and other types of foreign economic activity. Administrative violation in accordance with Part 2 of Art. 16.2 of the Code of the Russian Federation on Administrative Violations acknowledged the statement by the declarant or customs broker (agent) for the declaration of goods and (or) the vehicles of false information about goods and (or) vehicles, if such information were the basis for exemption from customs duties, taxes or understatement of their size.

Thus, within the meaning of the article to the data, inaccurate statement which forms the objective side of sane administrative violation, are Quantitative and qualitative characteristics of the product, allowing to assign the appropriate product hs code. And, in this case, only the aggregate action of the declarant, which include an indication of unreliable information quantity, properties and characteristics of the goods, as well as misclassification of goods, may indicate the presence of the offense under Part 2 of Art. 16.2 of the Code of Administrative Offences. Thus we can conclude that the statement even if inauthentic hs code, by itself, does not constitute an administrative offense under Part 2 of Art. 16.2 of the Code of the Russian Federation Administrative Offences.

Why this method is wrong? First, the ratings are formed on the basis of quantitative rather than qualitative indicators. For example, the rate of revenue or number of certified auditors working for the organization. Secondly, choosing an auditing firm from the 10-ki in the rankings, you just get a big costs of audit and the results may not be. er’>Jeffrey Leiden). May come to you a certified auditor with a team of students from 5 people, certainly by the end of your checking accounts department will teach them some basics of accounting and tax account, but check the formal will. The second method of selecting an audit firm is a price-quality ratio. Compare prices on audit auditing organizations and chosen something mean or the cheapest. And then triggered the rule of "the avaricious pays twice." By my reckoning, one day of a professional auditor should cost a minimum of 5000 rubles. But here we are talking about professionals (proof of this fact are the work experience Officer, the presence of his certificate of the auditor, the passage of refresher courses, etc.).

Given that in the month of 20 working days, and taking into account the seasonality of auditing, fixed costs, average price should be 5000-7000 rubles. per day. The third way, which I think is most correct to discuss it in advance of the group (certified) auditors view their experience in similar industries inspections. As the quality of audit eventually provided the professionalism of auditors, who have work experience in various industries.