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Your power to winAppeal against actions of customs authorities
The Constitution of Ukraine provides that all state bodies, which of course include customs authorities, must act only on the grounds, within the powers and in the manner provided for by the Constitution and the laws of Ukraine. In practice, however, customs officials often abuse their powers and fail to comply with the law, harming the interests of importers and exporters through unlawful decisions, actions or inaction. What should you do when customs officers have violated your rights? One option is to accept the unjustified demands of customs officers without confronting them. But once you comply with the groundless demands of an authority, the risk of future abuse against you by customs officers increases, as they will see that no one resists their unlawful behaviour and will expect no resistance in future either. Therefore, if you have faced unlawful decisions, actions or inaction by customs even once, it is best to appeal against the actions of the customs authorities as soon as possible. In this way you not only defend your interests in the current situation but also work for the future, as customs officers will understand that any attempt to encroach on your rights will meet a firm response.
Decisions, actions or inaction of customs authorities can be appealed both in court and in an administrative (pre-trial) procedure.
Both routes of appeal have their advantages.
By going to court, you can count on greater objectivity and impartiality in the consideration of the case.
A pre-trial appeal against unlawful decisions, actions or inaction of customs officers to a higher-level customs authority takes less time than an appeal in court. So if the decisions or actions of customs officers clearly and grossly violate the law, there is a certain chance that your complaint will be upheld by the higher-level customs authority. Moreover, the lower-level customs authority whose actions or decisions are found unlawful by the higher-level authority will have no way to appeal the decision upholding your complaint, unlike the situation in which your claim is granted by a court of first instance, customs then files an appeal, and the court decision becomes final only after the appeal review is completed.
Therefore, depending on the circumstances of the dispute, it may be quite appropriate to appeal against the actions, decisions or inaction of customs authorities precisely in the administrative procedure to a higher-level customs authority.
Bear in mind that the higher-level customs authorities are:
- for customs posts, the customs offices of which these posts are structural units;
- for customs offices, the State Customs Service of Ukraine.
WinnerLex attorneys’ long-standing practice in resolving customs disputes allows us to effectively challenge unlawful decisions, actions or inaction of customs authorities.
resolving disputes over the declaration of property;
resolving disputes over the confiscation of property;
resolving disputes over appeals against rulings imposing administrative liability for violations of customs rules;
oral and written advice on customs disputes;
appealing decisions, actions or inaction of a customs authority concerning the adjustment of the customs value of goods;
appealing decisions, actions or inaction in the classification of goods under the UKT ZED;
appealing decisions, actions or inaction concerning the refund of customs payments paid to the budget by mistake or in excess, the collection of which is controlled by customs authorities;
drafting requests, complaints, applications and other legal documents to resolve a customs dispute;
advice on disputes concerning the movement of goods across the customs border of Ukraine under the export, import, temporary admission and transit regimes.
The State Customs Service of Ukraine may revoke or amend unlawful decisions of customs authorities and take action against the officials responsible for unlawful decisions, actions or inaction of those authorities or persons. Therefore, if you disagree with the actions of customs officials, one way to protect yourself is to file a complaint with the State Customs Service of Ukraine.
Under the Customs Code of Ukraine, a complaint against decisions, actions or inaction of customs authorities must meet in form and content the requirements for complaints set by the Law of Ukraine “On Citizens’ Appeals”.
A company’s complaint must state the full name of the company, its address, its EDRPOU code, the details of the customs authority whose actions or decision are being appealed, and other information required by law. The complaint is signed by the head of the company or an authorised person (who may be an attorney), with the date of signing. Any available evidence (documents) proving that the complaint is well-founded should be attached, and the list of annexes is stated in the complaint.
The complaint must contain full information on the subject of the appeal: a detailed description of the contested decision, action or inaction of the customs authorities, reasoned arguments as to what exactly makes the decision, action or inaction unlawful, with reference to the law, and the complainant’s demands and requests.
It is worth knowing that if the actions of a person who has violated customs rules show no signs of a crime, the proceedings in the case may be closed by a compromise, through a settlement agreement between that person and the customs authority whose official is hearing the case. A settlement agreement is usually concluded on the customs authority’s terms: the relevant customs payments must be paid in the amount set by customs, after which customs clearance is completed and the goods are returned (if customs detained them until the case was resolved). This option can therefore be considered when customs clearance must be completed within a very short time without starting an appeal against the customs authority’s decision or actions.
In the pre-trial procedure, decisions, actions or inaction of customs may be appealed to the central executive authority implementing state customs policy. That body is the State Customs Service of Ukraine, newly created in 2019 through the reorganisation of the State Fiscal Service of Ukraine into the State Tax Service (STS) and the State Customs Service (SCS).
A complaint may be filed either in writing or electronically, by filling in the complaint form in the online system for complaints about the work of customs. It is still better to file a written complaint by sending a letter via Ukrposhta, so that there is proof that the complaint was filed.
Yes, under the Customs Code of Ukraine, filing a complaint suspends the enforcement of a ruling imposing liability in a customs violation case until the complaint has been considered.