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Publication date: 21.05.2024
The authority of customs authorities to carry out documentary checks has been renewed: the law has entered into force
On May 14, the President signed Law No. 3613-IX "On Amendments to the Customs Code of Ukraine and other laws of Ukraine regarding the specifics of customs control and customs clearance of certain categories of goods", which was published in "Voice of Ukraine" on May 15. The document entered into force on May 16, except for a separate norm (more details).
Implementation Timeline
The State Customs Service draws attention to the fact that the Law renewed the authority of customs authorities to conduct documentary checks of compliance with the requirements of the legislation of Ukraine on customs matters (temporarily suspended in accordance with subparagraph 1 of clauses 9-12 of Chapter XXI "Final and Transitional Provisions" of the Customs Code).
The law, in particular, renewed the implementation of:
planned on-site documentary checks;
unscheduled on-site document checks;
off-site documentary checks;
opposing animals.
Types of Documentary Checks
The customs authorities are obliged to renew for the unused period documentary checks, counter-reconciliations, started and not completed until February 24, 2022. At the same time, acts (certificates) on the results of documentary checks, cross-checks, objections to the acts of checks, tax notices-decisions, the delivery procedure of which has not been completed by February 24, 2022, shall be sent (delivered) by July 1, 2024.The criteria for the inclusion of enterprises in the plans-schedules of scheduled on-site inspections of the customs body in 2024 are also regulated, namely:
which import into the customs territory of Ukraine excisable goods, goods similar to those for which special types of customs duties are applied;
who export from the customs territory of Ukraine goods on which the export duty is established by law;
who issued customs declarations with exemption from payment of customs payments, use of benefits, deferred payment of customs payments;
in respect of which the customs authority has information on the declaration of customs value components defined by this Code, not in full;
in respect of which the customs authority has information about the violation of the rules of classification of goods according to the UCT of the ZED;
in respect of which the customs authority has information on the unreliable declaration of the country of origin, which affects the receipt of customs payments to the budget.
Quarterly plans-schedules of documentary scheduled on-site inspections of the customs body will be published on the official website of the State Customs Service by the 15th of the last month of the quarter preceding the quarter in which such scheduled on-site documentary inspections will be conducted. You may be interested in the following articles: consultation of a lawyer, consultation of a lawyer, analysis of documents, legal analysis of the situation, written consultation, verification of documents by a lawyer, lawyers documents, lawyer's help online, lawyer online, legal opinion, legal opinion of a lawyer, lawyer online.At the same time, the moratorium on conducting documentary checks of compliance with the requirements of the legislation of Ukraine on customs matters regarding taxpayers has been extended:
on issues of their import into the customs territory of Ukraine of goods recognized as humanitarian aid during the period of martial law;
The location of which as of the start date
of temporary occupation are the territories of Ukraine temporarily occupied by the Russian Federation - until the last day of the month in which the temporary occupation of the respective territories was completed, and in the case of a change of location by the taxpayer to another territory of Ukraine - until the date of state registration of the change of location;
hostilities is the territory on which active hostilities are conducted - until the last day of the month in which hostilities in the relevant territory were completed, and in the case of a taxpayer's change of location to another territory of Ukraine - until the date of state registration of the change of location;
of possible hostilities is the territory of possible hostilities - until the last day of the month in which the possibility of hostilities in the relevant territory was terminated, and in the case of a taxpayer's change of location to another territory of Ukraine - until the date of state registration of the change of location.
