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Federal Law N 311-FZ "On Customs Regulation in the Russian Federation", which entered into force on November 27, 2010, establishes the procedure for filing, considering and resolving complaints sent to the customs authorities.

Customs explains to citizens and participants in foreign economic activity how to properly file a complaint with the customs authority.

Any person has the right to appeal a decision, action (inaction) of the customs authority or its official, if such a decision, action (inaction), in the opinion of this person, violated his rights, freedoms or legitimate interests, created obstacles to their implementation or illegally imposed on him any duty.
Decisions, actions (inaction) of the customs authorities or their officials may be appealed to the customs authorities and (or) to the court, arbitration court.

A complaint against a decision, action (inaction) of a customs authority or its official shall be filed with a higher customs authority within three months:
1) from the day when the person became aware or should have become aware of the violation of his rights, freedoms or legitimate interests, the creation of obstacles to their implementation or the unlawful imposition of any duty on him;
2) from the date of expiration of the term for the adoption by the customs body or its official of a decision or performance of an action established by an act of the customs legislation of the Customs Union, an act of the legislation of the Russian Federation on customs affairs or other legal act of the Russian Federation in the field of customs business.

Representatives of citizens, including individual entrepreneurs, and organizations when appealing against decisions, actions (inaction) of the customs authority or its official may be lawyers and other persons providing legal assistance.

The powers of the heads of organizations acting on behalf of organizations are confirmed by documents certifying their official position, as well as constituent and other documents.
The powers of legal representatives are confirmed by documents certifying their status and powers.
The powers of a lawyer are certified in accordance with federal law.
The power of attorney on behalf of the organization must be signed by its head or other authorized person and sealed with the seal of the organization.
A power of attorney on behalf of a citizen may be certified by a notary or in another manner established by federal law.
A power of attorney on behalf of an individual entrepreneur must be signed by him and sealed with his seal or may be certified by a notary or in another manner established by federal law.
The representative has the right to perform on behalf of the person he represents all the actions provided for by the Law, including filing and signing a complaint against a decision, action (inaction) of the customs authority or its official, unless otherwise provided in the power of attorney or other document.

When filing a complaint with the customs authorities, the power of attorney must contain the right to appeal decisions, actions (inaction) in the field of customs affairs.
The complaint must contain:
1) the name of the customs body or position, surname, name and patronymic of its official (if known), the decision, action (omission) of which is being appealed;
2) last name, first name, patronymic (if any) or name of the person filing the complaint, his place of residence or location;
3) the essence of the contested decision, action (inaction).
The complaint is considered within one month from the date of its receipt by the customs authority authorized to consider the said complaint. The term for consideration of the complaint may be extended, but not more than one month.

Based on the results of consideration of the complaint, a decision is made to satisfy the requirements of the applicant or to refuse to satisfy the complaint. A copy of the decision taken shall be sent to the applicant within the period established for consideration of the complaint.

The law provides for a simplified appeal procedure, which involves filing an oral complaint with a higher official of the customs office or customs post, respectively, and in the event of an appeal against the decision, action (inaction) of the head of the customs post - to the head of the customs office, in the region of activity of which the given customs post is located.

Decisions, actions (inaction) of the customs authority or its official related to the movement of goods across the customs border, the value of which does not exceed 1.5 million rubles and (or) one vehicle, can be appealed in a simplified procedure.