In Russia, a customs desk audit is governed by both the EAEU Customs Code and Federal Law No. 289-FZ.
For an importer, the first question is which document has been received: a notice that a desk audit has started, a request for documents and information, or an audit report recording its results. These documents serve different purposes, and the duration of the audit and the time allowed to respond to customs are governed by different rules.
Which Document Have You Received: a Notice, Document Request or Audit Report?
Under Article 332 of the EAEU Customs Code, a customs desk audit is conducted at the location of the customs authority without visiting the audited person. Customs examines declarations, commercial, transport and other documents and information available to it or submitted by the audited person.
In the Russian procedure, three documents should be distinguished from the outset.
The notice informs the person that a customs desk audit has started. Article 228 of Federal Law No. 289-FZ links the start of the audit period to the date on which this notice is sent.
A document request is used by customs to request the necessary documents and information. Receiving such a request does not mean that a new customs desk audit has started: it is an action taken within an audit already in progress.
The audit report records the results of the audit. Once it is received, the procedure moves to the next stage: the audited person may obtain access to the audit materials and, where the general procedure under Article 237 of Federal Law No. 289-FZ applies, submit written objections. The audit report should not be confused with a subsequent customs decision.
How Long Does a Russian Customs Desk Audit Last?
Under Article 228 of Federal Law No. 289-FZ, a customs desk audit must be conducted within a period not exceeding 90 calendar days from the date on which the notice of the audit is sent to the audited person.
Those 90 days should not, however, be treated mechanically as one uninterrupted calendar period. The audit period does not include the period from the date on which a request for documents and information is sent — or, where the law so provides, from the date on which it is served — until customs receives the requested materials.
Article 228 also permits a one-time extension of the audit by 120 calendar days. This is not an automatic continuation of every audit: an extension is possible only on the closed grounds specified in Part 6 of Article 228.
To check the duration of a particular audit, it is therefore necessary to identify at least the date on which the notice was sent, the relevant document requests and their performance and, if the audit was extended, the document and legal ground for that extension.
Three Different Time Periods That Should Not Be Confused
Several different timing rules may operate within the same customs desk audit.
| What is being counted | Starting point | What should not be confused |
|---|---|---|
| Customs desk audit period | From the date the notice is sent | 90 calendar days, taking account of periods excluded by law |
| Period awaiting documents | From the request being sent or, where provided by law, served, until customs receives the documents | This is an excluded period, not a separate extension of the audit |
| Extension of the audit itself | By a customs decision where a ground under Article 228(6) exists | One extension of 120 calendar days; it does not arise automatically |
| Time for complying with a document request | From receipt of the request by the audited person | Set separately by customs; extension is governed by Article 340 of the EAEU Customs Code |
It is particularly important not to confuse the duration of the audit with the period given to the company to respond. Under Article 239 of Federal Law No. 289-FZ, the period for submitting documents and information is set by the customs authority and is calculated in calendar days from receipt of the request.
Article 340 of the EAEU Customs Code requires the period to be sufficient. If the documents cannot be submitted within that period, the Code provides for a reasoned request for an extension. The extension of the period for submitting documents may not exceed two months from the expiry of the period originally set.
This is not the same as extending the customs desk audit itself by 120 calendar days.
What to Check in a Customs Document Request
After receiving a request, first identify exactly what customs is asking for, the date of receipt and the period set for compliance. Then compare the requested documents with the transactions under review and determine which materials are available, which require explanation and which objectively cannot be submitted within the period set.
The date of receipt should not be replaced by one simplified rule for all correspondence. Parts 2–4 of Article 239 of Federal Law No. 289-FZ regulate how a request is sent and received depending on the method used. The date of receipt should therefore be determined by reference to the actual method by which the request was sent and the corresponding rule in Article 239, rather than by a universal date of “sending” or “reading.”
If the time provided is objectively insufficient, Article 340 of the EAEU Customs Code provides a mechanism for requesting an extension of the period for submitting documents. The request for an extension should not itself be confused with a customs decision granting an extension.
The procedure for dealing with different customs requests is discussed separately in Customs Request for Documents: the Response Deadline Depends on the Procedure.
How to Access the Audit Materials After Receiving the Audit Report
After receiving the audit report, the audited person has the right to access the customs audit materials. This is a separate procedural opportunity and should not be confused with submitting documents while the audit itself is still underway.
Under Articles 235 and 235.1 of Federal Law No. 289-FZ, access must be provided no later than five working days from the date on which the relevant application is submitted.
Where a representative accesses the materials, Article 235.1 requires a notarised power of attorney expressly authorising the representative to access the customs audit materials.
Where documents contain personal data, information constituting commercial, tax or banking secrets of third parties, or other information protected by law, and those documents confirm violations identified in relation to the audited person, Part 3 of Article 235.1 provides a special mechanism. At the audited person's request, customs provides a certified extract containing the information confirming the identified violations together with information sufficient to identify the document containing that information.
Objections to the Audit Report: General Rule and Exception
The general procedure is established by Article 237 of Federal Law No. 289-FZ. The audited person may submit written objections to the audit report within 15 working days from receipt of the report. If the audited person is registered in the personal account, the law provides for objections to be submitted electronically through that account.
This rule does not apply to every customs desk audit without exception. Part 30 of Article 237 provides that Parts 16–27 and 29 of that Article do not apply where an audit is conducted for the purpose of verifying arguments raised in objections previously submitted against the report of an earlier audit.
The date on which the audit report was received should also be established separately. If that date is disputed or depends on how the report was sent, it should be determined under the applicable service rules and Article 237 rather than by applying one universal method of calculation.
Failure to submit objections to the audit report does not eliminate the subsequent right to challenge the customs decision: Part 32 of Article 237 expressly preserves that right.
Why the Audit Report and the Subsequent Customs Decision Are Different
The audit report records the results of the customs desk audit. The law then provides for a further procedure, including consideration of objections where the relevant procedure applies and adoption of a subsequent decision in the customs sphere.
When an audit report is received, it is therefore useful to review more than its final conclusions. Those conclusions should be compared with the documents and explanations actually submitted during the audit, as well as with the calculations and underlying data on which customs relies.
If the report states that a particular document was missing, check whether it was submitted and by what method. If a conclusion is based on a calculation, compare the inputs used in that calculation with the audit materials. If the company's explanation was rejected, identify how that explanation is addressed in the report.
This comparison does not itself result in automatic cancellation of a subsequent customs decision and does not determine the outcome of a possible dispute. Its purpose is to distinguish factual discrepancies from the customs authority's legal assessment and to identify which findings in the audit report require objections.
Frequently Asked Questions
Does a company always have 10 working days to respond to a request during a customs desk audit?
No. Under Article 239 of Federal Law No. 289-FZ, the specific period is set by the customs authority and is calculated in calendar days from receipt of the request. Article 340 of the EAEU Customs Code requires that the period be sufficient and provides a mechanism for requesting an extension.
Does an extension of the response period automatically extend the customs desk audit itself?
No. The period for submitting documents and the duration of the audit are governed by different rules. The period during which customs awaits requested documents and a formal extension of the audit under Article 228(6) are also distinct legal mechanisms.
If no objections are submitted to the audit report, can the subsequent customs decision still be challenged?
Yes. Part 32 of Article 237 of Federal Law No. 289-FZ expressly provides that the absence of written objections to the audit report does not prevent a challenge to the decision adopted following the audit.
A practical review can begin with the document currently in hand: the notice, the document request or the audit report. The duration of the audit, the period for complying with a particular request and the applicable procedure after the audit report can then be examined separately. This avoids applying the rules of one stage of a Russian customs desk audit to another.
Sources: EAEU Customs Code — official EEC PDF; Federal Law No. 289-FZ of 3 August 2018 — current text; Article 235.1 of Federal Law No. 289-FZ; Article 237 of Federal Law No. 289-FZ.