Rights and obligations of the checked person when carrying out the customs check

The article discusses the concept of customs inspection. The characteristics of desk and field checks are given. The regulatory legal acts governing the conduct of customs inspections, as well as the rights and obligations of the inspected person, are given. Customs inspection is a serious tool that ensures compliance by participants of foreign economic activity with international treaties and acts in the field of customs regulation, the legislation of the Member States of the Eurasian Economic Union on customs regulation.