Publication date: 05.06.2024
lawyer, 23 years of experience in enforcement.
On May 16, Law No. 3613-IX "On Amendments to the Customs Code of Ukraine and other laws of Ukraine regarding the peculiarities of customs control and registration of certain types of goods" entered into force.
In particular, the Law states that from May 1, 2024 until the end of the military regime in Ukraine or until the end of the military regime from Ukraine, the requirement for documentary confirmation of compliance with the legislation of Ukraine in the part of customs matters is fulfilled by customs. institutions taking into account the following criteria: timeliness, consistency, completeness of calculation and payment of customs payments.
Until February 24, 2022, certificates of authenticity were not drawn up based on the results of documentary verification, counter-verification, objections to verification acts, tax notices, decisions and the procedure for the delivery of goods. These documents will be sent by July 1. , 2024.
From May 1, 2024, documentary confirmation of a person's compliance with the requirements of the legislation of Ukraine on customs matters is carried out in the presence of safe conditions that allow it to be done, namely:
- - familiarization with financial and accounting documents, reports, agreements (contracts), declarations, calculations and other documents that may relate to the import (forwarding) of goods to the customs territory of Ukraine or the territory of a free customs zone or the export (forwarding) of goods that are not related to the customs territory of Ukraine or the territory of the free customs zone;
- - access, permission to work, storage, transportation and other aspects of the company's activities that are checked - in case of on-site documentary monitoring;
- - sampling of products and/or samples of goods - in case of on-site documentary inspections;
- - carrying out an inspection of fixed assets related to goods of value that are under customs control or are in the territory inspected by the enterprise, as well as other goods placed in the appropriate documentation regime, in the case of on-site documentary assessment.
Documentary checks started (but not completed) due to the lack of safe conditions for their conduct are terminated by the decision of the head of the customs authority or the person performing it, after which these conditions are restored and/or removed to complete the audit. Such a decision can be made, including, on the basis of a rational statement of the taxpayer. While safe conditions are restored and/or obstacles to their progression are removed, the inspection period is suspended, followed by a rest period, followed by a new inspection period.
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