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Your power to winSupport of customs inspections
Customs authorities have the right to check the documents and information submitted when goods are moved across the border and to verify that goods moved across the customs border or under customs control are recorded correctly. Customs officers have the right to check the lawfulness of the import of goods and commercial vehicles into the customs territory of Ukraine, compliance with the import procedure, and the correct assessment and full payment of customs payments, as well as whether the actual quantity of imported goods and commercial vehicles matches the information stated in the customs declaration. Following such checks, a report is drawn up and one copy is given to the entity inspected.
In addition, the Customs Code provides for a form of control such as a documentary inspection of compliance with customs legislation, including the timeliness, accuracy and completeness of the assessment and payment of customs payments.
The subject of such an inspection is whether customs declarations and customs value declarations have been filled in correctly and whether the data in them are accurate, whether goods have been lawfully imported (shipped) into the customs territory of Ukraine or the territory of a free customs zone or exported (shipped) outside the customs territory of Ukraine or the territory of a free customs zone, as well as the timeliness, accuracy and completeness of the assessment and payment of customs payments.
Documentary inspections of compliance with customs legislation may be either scheduled on-site inspections, which are included in the inspection schedule and may be carried out no more than once every 12 months, or unscheduled on-site inspections, which are not included in such schedules and may be carried out if at least one of the circumstances provided for by the Customs Code of Ukraine exists. For example, grounds for an unscheduled on-site inspection include the discovery of breaches of customs legislation by the company, failure to file a customs declaration on time, the start of the company’s liquidation procedure and the opening of bankruptcy proceedings against the company.
During a documentary customs inspection, the entity inspected must provide a full set of documents with accurate data confirming that customs payments have been assessed and paid in full.
WinnerLex attorneys can provide full support of customs inspections in compliance with customs legislation, from the start of an inspection to appealing in court any negative consequences imposed on the company following the inspection.
Our attorneys’ long and successful practice in resolving customs disputes allows us to effectively support customs inspections and to appeal unlawful decisions taken after inspections of compliance with customs legislation.
preparing the company for a documentary inspection;
advice during inspections;
representation in courts of all instances in disputes arising from inspections;
appealing decisions taken after inspections;
drafting requests, complaints, applications, explanations and other legal documents during inspections;
advice on the possible consequences of documentary inspections, including additional assessments of monetary liabilities and penalties.
Inspectors may start a documentary (scheduled or unscheduled) on-site inspection or a cross-check only after presenting to the head of the company or a person authorised by the head, against signature, an inspection warrant stating its date of issue, the name of the inspecting authority, the purpose of the inspection, its type (scheduled or unscheduled) and grounds, the start and end dates of the inspection, and the positions, special ranks and surnames of the officials of the revenue and duties authority who will carry it out, after presenting these officials’ service IDs, and after providing a copy of the revenue and duties authority’s order to carry out the inspection. The inspection warrant is valid only if it bears the signature of the head of the inspecting authority, sealed with that authority’s stamp.
Failure to provide the entity inspected with a copy of the inspection order, failure to present the service IDs of the officials who will carry out the inspection and the inspection warrant, or providing (presenting) them in breach of the law, is a ground for refusing the inspectors access to carry out the inspection.
During documentary inspections, the head of the company or a person authorised by the head may apply in writing to the head of the authority that ordered the inspection to extend the deadline for providing the documents (or copies) listed in the written request of the authority’s official, but by no more than 15 working days.
Officials of the company under inspection have the right to send the inspectors written statements, comments and explanations on matters relating to the inspection; to request and receive from the inspecting officials information on the provisions of legislation relating to the inspection; and to require the inspecting officials to examine information and facts that may support the company’s position.
After receiving the inspection report, the company has the right to file written comments or objections to it if it disagrees with the facts and circumstances set out in it, and to require that these comments or objections be considered by officials of the authority that carried out the inspection.
Documentary inspections of compliance with the customs legislation of Ukraine, including the timeliness, accuracy and completeness of the assessment and payment of customs payments, are carried out by the revenue and duties authorities taking into account the limitation periods set by Article 102 of the Tax Code of Ukraine.
As a general rule, a documentary on-site inspection must not exceed 30 working days, but where there are grounds provided for by law, it may be extended by order of the relevant authority by no more than 15 working days.
Following a documentary inspection, a report is drawn up which serves as the basis for the relevant authority to determine on its own the amount of the company’s monetary liability for customs payments and to take measures provided for by the laws of Ukraine (fines, late payment penalties, etc.).
Documentary inspections may be carried out at any company that deals with customs payments and the clearance of goods imported into Ukraine, so avoiding them is rather difficult. However, their negative consequences can be minimised by preparing customs documents without errors, filling in declarations and payment orders correctly and entering accurate data in them.