Customs matters

in For legal entities

Lawyers and advocates of our law firm "Viktor Reshetov and Partners" provide legal services in customs matters for legal entities, entrepreneurs, and citizens.

For legal entities and entrepreneurs.

Carrying out the foreign economic activity (FEA) for business usually means interaction with customs authorities.

Similarly, any import/export transactions are often accompanied by the need to resolve disputes with customs and other government agencies.

Today, the most common disputes with customs arise on the following issues:

- adjustment of the customs value of goods;

- goods classification, which affects the possibility of their passage across the customs border;

- tax liabilities and the application of special trade regimes to determine the customs value of goods, which affects the amount of customs duties (fees and duties);

- appeals against tax notices-decisions made as a result of inspections by customs authorities;

- appeals against the unified customs receipt;

- the legality of the application of certain customs procedures or tax benefits.

Read also: How do the goods carriage certificate EUR.1 and the Association Agreement between Ukraine and the European Union work?

The most popular customs lawyer services are:

- protection during customs inspections;

- appeal against decisions, actions, or omissions in the adjustment of the goods customs value and the refusal card;

- appeal against decisions, actions or omissions in determining the product code according to UKTZED;

- appeal against decisions, actions or omissions on the return of customs and other payments erroneously and/or overpaid to the budget.

- violation of customs rules.

Customs authorities also have the right to conduct scheduled and unscheduled documentary inspections. Most carefully the customs authorities inspect the activities of enterprises that have benefits for customs payments, and whose foreign economic activity is related to the import of humanitarian aid.

The basis for any inspection is the relevant customs authority order. The company being inspected must be notified about the inspection in advance.

For citizens

Individuals (both citizens of Ukraine and citizens of other countries) may also deal with customs authorities in cases of border crossing and customs control. Then, most often take place the facts of drawing up reports on violations of customs rules and the opening of customs proceedings against citizens.

Cases of violation of customs rules are considered by customs authorities or local (district) courts. The case is heard in court at the location of the customs authority whose officials conducted the proceedings. The subordination of cases is determined by the Customs Code of Ukraine and depends on the types of violations of customs rules.

The current legislation of Ukraine provides the possibility to appeal the decision of the first instance court. The decision of the Appeal court is final and not subject to appeal.

Important to know:

Only advocates can be defenders in a case of customs rules violation.

REMEMBER!

The protocol is drawn up in two copies, one of which is delivered against a receipt to the person who is brought to administrative responsibility of a customs rules violation.

In cases of consideration of the customs rules violation case by a local (district) court, there are indicated the name of the court, the date and time of the court hearing in the protocol on the customs rules violation.

At the time the protocol is drawing up, you have the right to refuse to explain something to the customs authority at all or to do it till the contact with your advocate. We advise you to use this right!

In many cases, you should contact an advocate immediately. It often happens that later, at the stage of the client's application, legal advice is no longer enough, but it is needed an appeal against illegal decisions of customs authorities and representation in court. In such cases, the situation is complicated because the Client makes many mistakes while drawing up the protocol.

Services of our lawyers and advocates:

Preliminary consultation of individuals and legal entities on the movement of goods across the customs border of Ukraine in the mode of export, import, temporary import, transit;
Protection of the Client's interests during customs clearance, determination and adjustment of customs value;
Preparation of inquiries, complaints, applications and other legal documents for the settlement of customs disputes;
Appeals against actions, inaction, decisions of customs officials in court;
Assistance in the customs duties return, overpaid duties, and other obligations;
Protection during customs inspection;
Protection during smuggling cases;
Protection of the rights and interests of customers in case they are prosecuted for violating customs regulations, including representation in customs authorities and courts;
Return of goods, vehicles, which are seized by customs authorities and are in their custody during the proceedings on violation of customs regulations.