Article 275. Rights of a declarant

When declaring goods, a declarant shall have the following rights:

inspect and measure goods under customs control, take their samples and specimens before submitting a customs declaration and other documents required for customs purposes;

be present during customs clearance of goods and (or) vehicles, inspection of goods by customs officials when they take samples and specimens;

familiarize with results of research conducted on samples and specimens of goods selected by customs officials;

have access to a customs control zone to perform customs clearance operations;

receive information and advice from customs authorities on customs issues;

notify customs authorities of intention to export goods and (or) vehicles from the customs territory;

prepare draft documents required for customs purposes in implementing preliminary operations;

place declared goods and (or) vehicles under customs control in customs warehouses;

access the information systems of customs authorities to submit documents and information required for electronic declaration of goods.

When determining the customs value of goods, a declarant shall have the following rights:

prove accuracy of information submitted to a customs authority to be used in determining customs value of the goods;

use declared goods provided that security of customs charges is made or customs charges are paid based on customs value of goods determined by the customs authority, if there is a need to clarify declared customs value of goods with permission of a customs authority;

appeal against customs authority's decision, actions (inaction) of its officials on determination of the customs value of goods in the manner prescribed by the legislation.

A declarant may have other rights in accordance with the legislation.