Article 190. Verification of documents and information

Customs authorities shall check submitted documents and information of importance for customs purposes during customs control.

Verification of submitted documents and information shall include determination of the following:

essential elements of documents are complete and correct;

documents are signed and seals (electronic digital signature) are affixed;

corrections are authenticated.

Accuracy of information specified in the documents submitted to the customs authorities is verified by comparing them with information received:

from other submitted documents and information;

from third parties and from other sources;

based on the results of other forms of customs control, analysis of customs statistics, processing of information using information technology.

A customs authority shall have the right to request additional information indicating the reasons solely for verifying information in the submitted documents.

Verification of submitted documents and (or) a request for additional information shall not interfere with release of goods, except in cases when a customs authority within the period specified in part four of Article 248 of this Code established that these documents:

are invalid;

relate to other goods;

contain inaccurate information that affects the process of making a decision by a customs authority on releasing goods placing them under the requested customs regime and (or) paying customs charges.