Процедуры при аудите импортных операций

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Aii?in 1. I?ioeaaeo?u i?e aoaeeoa eiii?oiuo iia?aoeee

?aaeeeaeueiay yeiiiie/aneay ?aoi?ia, ea?aeeiaeueiia eciaiaiea
aaiiieeoe/aneiai iieiaeaiey ?innee iinea ?aniaaea NNN? nouanoaaiii
iiauneee ?ieue aiaoiayeiiiie/aneiai oaeoi?a a ?acaeoee no?aiu.
Aiaoiayeiiiie/aneeie noaee aeey ?innee oicyenoaaiiua e oi?aiaua nayce ia
oieueei n aeaeueiei, ii e n aeeaeiei ca?oaaaeueai. Oneeaiea
aiaoiayeiiiie/aneiai oaeoi?a iauaeoeaii auei i?iaeeeoiaaii ?uii/iuie
i?aia?aciaaieyie, oi?ie?othueie ea/anoaaiii iiaua iniiau aeey
acaeiiaeaenoaey ioa/anoaaiiie yeiiiieee n ie?iaie, aioo?aiiaai ?uiea n
aiaoiei. Aeaiiua ianoiyoaeuenoaa iio?aaiaaee au?aaioee iiaie
aiaoiayeiiiie/aneie iieeoeee ?innee e iaoaieciia aa ?aaeecaoeee, iaeiei
ec eioi?uo yaeyaony eeaa?aeecaoeey eiii?oa.

Eeaa?aeecaoeey eiii?oa auea iaiaoiaeeia aeey nicaeaiey eiieo?aioiie
n?aaeu ia naa?oiiiiiieece?iaaiiii aioo?aiiai ?uiea, a oaeaea aeey
eiiiainaoeee ?aceiai niaaea i?iecaiaenoaa a ?inneeneie i?iiuoeaiiinoe.

Aiaeec noieiinoiuo e oece/aneeo iauaiia ?inneeneiai eiii?oa iieacae, /oi
n ia/aeii yeiiiie/aneeo ?aoi?i a ?innee aeaiiua iieacaoaee cia/eoaeueii
nie?aoeeenue. Iniiaiie i?e/eiie oiaiueoaiey eiii?oa a ia/aea
yeiiiie/aneeo i?aia?aciaaiee auea iieeoeea ainoaea?noaa, iai?aaeaiiay ia
nie?auaiea ?anoiaeia ainoaea?noaa, aeeth/ay ?anoiaeu ia
oeaio?aeeciaaiiue eiii?o, a oaeaea ia iinoaiaiioth eeeaeaeaoeeth nenoaiu
athaeaeaoiiai aeioe?iaaiey eiii?oa.

E?iia oiai, aaaaeaiea a 1993 a. iaeiaa ia aeiaaaeaiioth noieiinoue,
aeoeecia ia eiii?oiua oiaa?u e iiauoaiea a 1994 a. eiii?oiuo iioeei ia
iiiaea i?iiuoeaiiua e i?iaeiaieuenoaaiiua oiaa?u, a oaeaea aunieee
o?iaaiue i?ioeaioiuo noaaie ii ?oaeaaui e aaethoiui e?aaeeoai,
iinoiyiiia nieaeaiea eo?na ?oaey ii ioiioaieth e oaa?aeui aaethoai»
aeaaaeueaaoeey iaoeeiiaeueiie aaethou a 1998 a. ia noeioee?iaaee caeoiee
oiaa?ia ca ?oaaaeii.

Ia/eiay n 2000 aiaea iaiaoeeanue oaiaeaioeey e oaaee/aieth eiii?oiuo
iinoaaie. Ii aeaiiui oaiiaeaiiie noaoenoeee, eiii?o ?innee a
yiaa?a-aaaonoa 2002 aiaea ninoaaee 28,7 ie?ae. aeieea?ia e ii n?aaiaieth
n yiaa?ai-aaaonoii 2001 aiaea aic?in ia 8,2 %. Noaoenoe/aneea aeaiiua
naeaeaoaeuenoaoao i oii, /oi eiii?oiua iio?aaiinoe ?innee aeinoaoi/ii
aaeeee – io i?iaeoeoia ieoaiey, oiaa?ia ianniaiai ni?ina, oiaa?ia
aeeeoaeueiiai iieueciaaiey aei aunieioaoiieiae/iiai iai?oaeiaaiey
i?aeoe/anee aeey anao io?aneae ia?iaeiiai oicyenoaa.

A aeeaeaeoea aiaeu, aeaaea ianiio?y ia aeeiaie/iia ?acaeoea yeiiiieee,
?inney ia niiaeao iieiinoueth aeinoe/ue naiiiaania/aiiinoe a iaeioi?uo
io?aneyo i?iiuoeaiiinoe, iiyoiio eiii?oiua iia?aoeee ianiiiaiii aoaeoo
eiaoue ianoi a no?oeoo?a aiaoiayeiiiie/aneie aeayoaeueiinoe no?aiu.

Yeiiiie/aneea i?aia?aciaaiey a iaeanoe aiaoiae oi?aiaee iicaieeee
i?aaei?eyoeyi iacaaeneii io eo i?eiaaeeaaeiinoe e ainoaea?noaaiiiio eeai
/anoiiio naeoi?o, i?aaiecaoeeiiiie oi?iu, ?acia?ia eiouanoaa e noa?u
aeayoaeueiinoe, naiinoiyoaeueii auoiaeeoue ia aiaoiee ?uiie,
?oeiaiaenoaoynue eneeth/eoaeueii yeiiiie/aneie oeaeaniia?aciinoueth
i?iaiaeeiuo aiaoiaoi?aiauo iia?aoeee.

A oneiaeyo ?acaeoey e noaiiaeaiey aiaoiae oi?aiaee aanueia aeooaeueiia
cia/aiea i?eia?aoaao aoaeeo. Eioaa?aoeey a ie?iaoth yeiiiieeo noaaeo
i?aaei?eyoey ia?aae iaiaoiaeeiinoueth i?aaeinoaaeaiey io/aoiinoe,
caaa?yaiie iacaaeneiuie aoaeeoi?aie. Naaiaeiy aoaeeo yaeyaony
iaiaoiaeeiui oneiaeai, iaania/eaathuei yooaeoeaiia ?acaeoea ?uii/iuo
ioiioaiee, niinianoaothueo noaaeeecaoeee e ?inoo ioa/anoaaiiie
yeiiiieee.

I?aaiecaoeey e iaoiaeeea aoaeeoi?neie aeayoaeueiinoe a ?innee
oi?ie?oaony ia iniiaa iiuoa, eioi?ue neiaeeeny a ie?iaie i?aeoeea. A
?innee i?eiyoa eiioeaioeey i iino?iaiee o?aoo?iaiaaie nenoaiu
ii?iaoeaiiai ?aaoee?iaaiey aoaeeoa.

Aa?oiai o?iaiai nenoaiu ii?iaoeaiiai ?aaoee?iaaiey yaeyaony caeii «Ia
aoaeeoi?neie aeayoaeueiinoe», eioi?ue yaeyaony aeieoiaioii i?yiiai
aeaenoaey, ii?aaeaeythuee ?ieue e ianoi aoaeeoa a nenoaia yeiiiie/aneeo
ioiioaiee.

Aoi?ie o?iaaiue nenoaiu ii?iaoeaiiai ?aaoee?iaaiey i?aaenoaaeai
i?aaeeaie (noaiaea?oaie) aoaeeoi?neie aeayoaeueiinoe. Iniiaiia
iacia/aiea aeieoiaioia yoiai o?iaiy ninoieo a onoaiiaeaiee aaeeiuo
aaciauo o?aaiaaiee, ii?aaeaeythueo ii?iaoeau ii ea/anoao e iaaeaaeiinoe
aoaeeoa e iaania/eaathueo ii?aaeaeaiiue o?iaaiue aa?aioee ?acoeueoaoia
aoaeeoi?neie i?iaa?ee i?e niaethaeaiee yoeo o?aaiaaiee..

Aeieoiaiou o?aoueaai o?iaiy, ?aaoee?othuea aoaeeoi?neoth aeayoaeueiinoue
aeieaeiu iineoue aniiiiaaoaeueiue oa?aeoa? e iniiaiay eo oeaeue -iiiiuue
a oaoie/aneie ?aaeecaoeee o?aaiaaiee i?aaee (noaiaea?oia), a ?ac?aaioea
i?ia?anneaiuo i?eaiia e ?aoeeiiaeueiuo niiniaia i?aaiecaoeee
aoaeeoi?neie aeayoaeueiinoe. Ia naaiaeiyoiee aeaiue a nenoaia
ii?iaoeaiiai ?aaoee?iaaiey aeieoiaiou o?aoueaai o?iaiy ia i?i?aaioaiu e
yaeythony aioo?eoe?iaiiuie noaiaea?oaie aoaeeoi?neeo oe?i.

Iaiaoiaeeiinoue eco/aiey i?aaiecaoeee aoaeeoa eiii?oiuo iia?aoeee
i?aaei?eyoee iaoneiaeaia n iaeiie noi?iiu ionoonoaeai cae?aieaiiiai ia
caeiiiaeaoaeueiii o?iaia ?aaeaiaioa i?iaaaeaiey aoaeeoa eiii?oiuo
iia?aoeee, n ae?oaie, iniaaiiinoueth, n eioi?ie noaeeeaaaony aoaeeoi?
i?e i?iaaaeaiee i?iaa?ee, caeeth/athuaeny a iaeiia?aiaiiii niaethaeaiee
a?aaeaeaineiai, aaethoiiai, oaiiaeaiiiai, aooaaeoa?neiai e iaeiaiaiai
caeiiiaeaoaeuenoaa, /oi aucuaaao ii?aaeaeaiiua o?oaeiinoe a i?aeoe/aneie
?aaioa aoaeeoi?ia e eae neaaenoaea aeeyao ia ea/anoai aoaeeoi?neeo
i?iaa?ie.

Aoaeeo eiii?oiuo iia?aoeee

Aoaeeo eiii?oiuo iia?aoeee – iaeei ec iaeaieaa aaaeiuo yoaiia aoaeeoa
aooaaeoa?neie io/aoiinoe. I?iaa?ea aeayoaeueiinoe a yoie noa?a o?aaoao
iniaiai aieiaiey, oae eae ca/anooth e?aaeeoi?neay caaeieaeaiiinoue
ia?aae iinoaaueeaie ii aiaoiayeiiiie/aneei iia?aoeeyi io?aaeaia a
aooaaeoa?neii o/aoa iaei??aeoii eeai ?ane?uoa ia iieiinoueth.

I?ia?aiiu aoaeeoa i?aaeoniao?eaatho neaaeothuea niaoeeoe/aneea
i?ioeaaeo?u:

· aiaeec aeieoiaioia (eiio?aeoia, ianii?oia naeaeie, eiaienia,
eiiinaiaioia, iaaeaeoia?iaeiuo oiaa?ii-o?ainii?oiuo iaeeaaeiuo e i?.),
eioi?ua iiaeoaa?aeaeatho i?aaa eeeaioa ia io?aaeaiea a aooaaeoa?neii
o/aoa iia?aoeee ii oi?ie?iaaieth e?aaeeoi?neie caaeieaeaiiinoe,
au?aaeaiiie a eiino?aiiie aaethoa;

· i?iaa?ea ii?yaeea oi?ie?iaaiey noieiinoe OIOe, iai?oaeiaaiey e i?i/eo
aeoeaia, i?eia?aoaiiuo a ?acoeueoaoa niaa?oaiey eiii?oiuo iia?aoeee;

· i?iaa?ea ia?aoiaea i?aaa nianoaaiiinoe i?e niaa?oaiee
aiaoiayeiiiie/aneeo iia?aoeee (a niioaaonoaee n iaaeaeoia?iaeiui i?aaii
eee eiii?oiuie eiio?aeoaie);

· i?iaa?ea nouanoaiaaiey, oi/iinoe ecia?aiey e iieiiou io?aaeaiey a
o/aoa noii IAeN, iiaeeaaeauaai oieaoa ia oaiiaeia.

· aoaeeo eiii?oiuo iia?aoeee n o/anoeai iin?aaeieea (eiienneiia?a,
aaaioa e o. i.);

· i?iaa?ea ii?yaeea io?aaeaiey caaeieaeaiiinoe ia?aae oaiiaeaiiuie
i?aaiaie ii oaiiaeaiiui ieaoaaeai;

· i?iaa?ea i?aaionoaiaaeeaathueo aeieoiaioia, naiaa?aiaiiinoe io?aaeaiey
e noieiinoiie ioeaiee noii oo?aoiuo naieoeee, i?aaeoniio?aiiuo
eiii?oiuie eiio?aeoaie.

Aoaeeo eiii?oiuo iia?aoeee o?aaoao ciaiey iaaeaeoia?iaeiiai e
?inneeneiai caeiiiaeaoaeuenoaa, niaoeeoe/aneeo ?acaeaeia aooaaeoa?neiai
e iaeiaiaiai o/aoa

Nienie eniieueciaaiiie eeoa?aoo?u:

1. A?aaeaeaineee eiaeaen ?O. *anoe I e II.

2. Iieiaeaiea ii aaaeaieth aooaaeoa?neiai o/aoa e aooaaeoa?neie
io/aoiinoe a ?inneeneie Oaaea?aoeee (I?eeac IO ?O io 29.07.1998 ? 34i)

3. Ieai n/aoia aooaaeoa?neiai o/aoa oeiainiai-oicyenoaaiiie
aeayoaeueiinoe i?aaiecaoeee e Eino?oeoeey ii aai i?eiaiaieth (I?eeac IO
?O io 31.10.2001 ? 94i)

4. Iaeiaiaue eiaeaen ?O. *anoe I e II.

5. Oaaea?aeueiue caeii I aianaiee eciaiaiee e aeiiieiaiee a /anoue II
Iaeiaiaiai eiaeaena ?O e iaeioi?ua ae?oaea aeou caeiiiaeaoaeuenoaa ?O i
iaeiaao e nai?ao, a oaeaea i i?eciaiee oo?aoeaoeie neeo ioaeaeueiuo
aeoia (iieiaeaiee aeoia) caeiiiaeaoaeuenoaa ?O i iaeiaao e nai?ao
(Oaaea?aeueiue caeii io 06.08.2001 ? 110-OC)

6. IAO 1/1998 «O/aoiay iieeoeea i?aaiecaoeee» (I?eeac IO ?O io
09.12.1998 ? 60i)

7. IAO 4/1999 «Aooaaeoa?neay io/aoiinoue i?aaiecaoeee» (I?eeac IO ?O io
06.07.1999 ? 43i)

8. IAO 9/1999 «Aeioiaeu i?aaiecaoeee» (I?eeac IO ?O io 06.05.1999 ? 32i)

9. IAO 10/1999 «?anoiaeu i?aaiecaoeee» (I?eeac IO ?O io 06.05.1999 ?
33i)

10. IAO 3/2001 «O/ao aeoeaia e iaycaoaeuenoa, noieiinoue eioi?uo
au?aaeaia a eiino?aiiie aaethoa» (I?eeac IO ?O io 10.01.2001 ? 2i)

11. IAO 15/2001 «O/?o caeiia e e?aaeeoia e cao?ao ii eo
ianeoaeeaaieth»(I?eeac IO ?O io 02.08.2001 ?60i)

12. Iieiaeaiea i aaciaee/iuo ?an/aoia a ?O (OeA ?O io 12.04.2001 ?2-I)

13. Iaoiaee/aneea oeacaiey ii eiaaioa?ecaoeee eiouanoaa e oeiainiauo
iaycaoaeuenoa (IO ?O io 13.06.1995 ?49)

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