Customs disputes, court with customs, customs lawyer

The service includes:

  • Professional consultation of a specialist;
  • Preparation of the complete package of documents;
  • Notarial support;
  • Payment of state duties, fees etc.;
  • Conducting direct works related to the provision of services.

Уточняйте грн. от 1 месяца
  • The service is available all over Ukraine (Kyiv, Kharkiv, Dnipro, Odessa, Lvov, Kamianske, Chernigov, Vinnitsa, Zhitomir, Khmelnitsky). Offer different methods of payment

    Legal services in the field of customs law 

    Disputes regarding violation of customs rules

    The protection of the domestic producer and the economy of the state prompts it to introduce a procedure for paying customs duties for the import of certain types of goods from abroad, as well as a ban at the level of law on the export of certain goods and other items outside its borders. State-introduced customs control over the movement of these goods from ancient times was exposed to the most sophisticated methods and attempts to move goods and objects without paying customs payments, which were an important source of replenishment of the state treasury – i.e. by smuggling. Over the centuries, the customs office has remained a vivid embodiment of the statehood and independence of any country, its power and financial sovereignty.

    Another thing is that in this field, as in no other, every payment must be economically justified and expedient, and the practice of merging customs law with criminal law and excessive bureaucratization of customs control, which is left over from the Soviet past, in no way contributes to the entry of Ukraine into the European economic space. It is the unification, simplification and democratization of most customs procedures that is a significant factor in the process of forming the economic stability of the EU and the globalization of the international economy as a whole.

    In order to actively apply the  European experience of customs regulation in domestic customs practice, the new Customs Code of Ukraine (MCU) dated 03/13/2012 was put into effect on June 1, 2012.

    The most important innovations for business:

    • expansion of the subject composition of declarants (this is a person who makes the declaration independently or on whose behalf it is made) – previously, only residents were recognized by them, but now non-residents can be as well (citizens, representative offices of foreign companies, foreign carriers, etc.);

    • introduction of the presumption of innocence of the declarant, that is, in the presence of ambiguity in the interpretation of the provisions of the NPA on customs matters, as a result of which it seems possible to adopt a decision both in favor of enterprises and citizens, and in favor of the customs authority, the decision should be made in favor of the declarant;< /p>

    • introduction of the concept of customs compromise – in case of violation of customs legislation, the declarant must pay to the State Budget an amount equal to the amount of the fine and/or declare the goods in the customs regime of refusal in favor of the state, and then the proceedings in the case of violation of customs rules are terminated and the customs clearance of the declared goods is carried out in the usual manner;< /p>

    • provision of personal liability (criminal, administrative, disciplinary, etc.) of customs officials for illegal decisions, actions or inaction, including for personal selfish purposes or for the benefit of third parties;

    • the introduction of coordination in the implementation of control over the movement of certain types of goods across the customs border of Ukraine according to the principle of a single window. - using the information and telecommunication system unified with the customs authorities;

    •   introduction of the institute of the authorized economic operator, according to which certain enterprises that meet the conditions of Art. 14 of the ICU (maintenance of foreign trade for at least 3 years, absence of debts, etc.), the right to use special simplifications is granted, which is confirmed by including it in the Unified Register of Authorized Economic Operators and issuing it a corresponding certificate for the simplification of customs procedures and for reliability and security ( The procedure for the application of special simplifications was approved by the Resolution of the CMU of May 21, 2012 No. 447 "On approval of the Procedure for the application of special simplifications provided to the authorized economic operator");

    •   introduction of electronic declaration of goods, which is carried out using an electronic customs declaration, certified by EDS (electronic digital signature).

     Ukraine must switch to 100% electronic declaration of goods by January 1, 2017, which, of course, is intended to significantly reduce the time spent at customs and encourage the cooperation of foreign partners.

    • possibility of declaring goods of different denominations under one UKTZED code corresponding to the highest duty rate;

    • the possibility of submitting a preliminary declaration as a declaration of a separate type - the importation of goods with it into the territory of Ukraine is allowed within 30 days from the date of its registration by the customs body;

    • possibility of moving unregistered medicinal products in transit through the territory of Ukraine;

    • possibility of obtaining free individual and general customs consultations from customs authorities on the practical application of certain norms of the customs legislation of Ukraine at the request of enterprises and citizens. If the interested party has any doubts about its legality and validity, the consultation can be appealed to a higher-level body or to the court as a legal act of individual action;

    • the possibility for the declarant to make changes to customs declarations even after they have been issued, if such errors did not lead to an unlawful exemption from customs payments or to their reduction (no more than 2 times a month);

    • reduction of the   period of customs clearance - within 4 working hours (previously this process lasted a day)

    Order of the State Customs Service of Ukraine dated 04/05/2012 No. 205 "On approval of Methodological recommendations regarding the terms of customs control and registration of goods according to the cargo customs declaration" also clearly defined cases when it is possible to extend the term of registration:

    • conducting a customs inspection of goods with the participation of representatives of other control bodies;

    • delay in the presentation of goods by the declarant for customs control;

    • drawing up a protocol on violation of customs rules;

    • conducting research (analysis, examination), samples and samples of goods;

    • need to submit additional documents to check compliance with intellectual property rights (suspension of customs clearance of goods);

    • need to carry out sanitary-epidemiological, radiological, ecological, phytosanitary control, etc.

     Terms of validity of the customs declaration -   if the goods, vehicles of commercial purpose, registered under it for export outside the customs territory of Ukraine, did not cross its state border within 180 days, such a declaration is considered invalid.

    Documents required for customs clearance of goods:

    • customs declaration;

    • an invoice or other document that indicates the value of the goods;

    • declaration of customs value (in established cases).

     It is also very important that the new ICU defines clear grounds for refusing customs clearance of goods and establishes the duty of customs to provide comprehensive solutions in such cases. clarification on the reason for refusal and information on the procedure for appealing it. Also, the new code guarantees the right to receive a written justification for the non-recognition of the customs value of the goods, and the list of documents that the customs has the right to demand from the declarant is clearly defined.

    It is clear that customs authorities must stand guard over intellectual property rights during the movement of goods across the customs border of Ukraine - by maintaining a customs register of objects of intellectual property rights.

    Protection against groundless checks by customs authorities

    Each person has the right to appeal by filing a complaint to higher authorities the decisions, actions/inactions of customs authorities (reports on violations of customs rules, conclusions and decisions on determination of customs value, tax notices-decisions, etc.). The execution of the contested decision may be stopped in full or in a certain part. The basis for conducting any inspection must be an order of the relevant customs authority, which must be notified to the enterprise being inspected.

    The customs authorities most carefully check the activities of  enterprises that have benefits for customs payments, and whose foreign trade tax’is related to the import of humanitarian aid.

    The list of types of violations of customs rules is exclusive (Chapter 68 of the ICU).

    Administrative sanctions for violation of customs rules:

    • warning;

    • penalty;

    • confiscation of goods (the direct objects of infringement and those used to hide the direct objects of infringement) – (Article 461 of the Civil Code).

    An important innovation of the ICC is a significant increase in the amount of possible sanctions.

    Bodies authorized to consider the following cases:

    • customs authorities - within 2 months (Articles 468-470, 474, 475, 477-481, 485 of the Civil Code);

    • local courts - within 3 months (Articles 471-473, 476, 482-484MKU, as well as all cases of violation of customs rules, committed by persons who have not reached the age of 18).

     Methods of protection involve clarifying questions:

    • whether an administrative offense was committed,
    • is the person guilty of committing it,
    • is it subject to administrative liability,
    • are there circumstances mitigating and/or aggravating responsibility
    • are there grounds for exempting a person from administrative responsibility,
    • as well as other circumstances that are important for the correct resolution of the case.

    Remember that if a customs authority or a court issues a resolution on prosecution for violation of customs rules, in no case should you recognize the completeness and finality of this fact. You should contact the specialists of our company, since there is currently no established judicial practice in this category of cases and no clear positions of the Ministry of Justice, and our experienced specialists will make every effort to prove you right, using all the above-mentioned legal possibilities.


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