Article 276. Obligations of a declarant

A declarant shall have the following obligations:

declare goods and (or) vehicles;

submit documents and (or) information to a customs authority required for customs purposes including the ones on requirements of veterinary, phytosanitary, environmental and other types of state control over declared goods and (or) vehicles implemented by authorized bodies;

present goods and (or) vehicles transported across the customs border at the request of a customs authority;

at the request of a customs authority, weigh and determine other quantity and quality related properties of goods and conduct cargo operations with declared goods and (or) vehicles;

accurately calculate customs charges;

pay customs charges or provide security for their payment according to Chapter 47 of this Code;

be present during customs clearance of goods and (or) vehicles at the request of a customs authority and provide assistance to customs authority officials during customs clearance;

comply with requirements and conditions of the customs regime under which goods and (or) vehicles are placed;

when declaring goods and (or) vehicles, promptly inform customs authorities about detected changes, destruction, damage or loss of customs identification means, damage of containers and packaging, non-compliance of goods with information in shipping and other documents for customs control.

When determining customs value of goods, a declarant shall:

declare customs value of goods to a customs authority;

provide information related to determination of the customs value of goods at the request of a customs authority.

Expenses incurred by a declarant when verifying declared customs value of goods or submission of additional information to a customs authority shall be covered by a declarant. Extension of the period for customs clearance of goods related to determination of the customs value cannot be used by a declarant to claim actual delay in payment of customs charges.

A declarant can also have other obligations according to the legislation.