Publication date: 05.06.2024
lawyer, 23 years of experience in enforcement.
On May 14, the President adopted Law No. 3613-IX "On Amendments to the Customs Code of Ukraine and other laws of Ukraine regarding the specifics of customs control and registration of certain types of goods", which was published in "Voice of Ukraine". May 15. The document entered into force on May 16, with the exception of a separate norm (see below).
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 paragraph 1 of items 9-12 of Chapter XXI "Final and Transitional Provisions" of the Customs Code).
The law, in particular, expanded the implementation of this:
- - off-site documentary checks;
- opposing animals;
- planned on-site documentary checks;
- unscheduled on-site document checks.
The customs authorities have been instructed to renew the deadline for document checks, which have not been completed by February 24, 2022. Additionally, actions (certificates) based on the results of documentary verification, counter-verification, objections to verification actions, tax notices, decisions, and the delivery procedure are not completed until 02/24/2022 are provided.
Norms regarding the inclusion of companies in the plans of planned on-site inspections of the customs body in 2024 are also indicated:
- 1) who import into the customs territory of Ukraine excisable goods similar to goods on which special tax rates have been established.
2) who imported goods from the customs territory of Ukraine, the importation of which is subject to tax in accordance with the law;
3) a person who issued customs declarations exempting him from payment of customs services, a person who took advantage of benefits, a person who deferred payment of customs services;
4) for which the customs body does not know all the components of the customs value defined by the Code.
5) in respect of which the customs authority became aware of the violation of the rules of classification of goods according to the UCT of the EM;
6) in relation to which the customs body became aware of an unreliable statement about the country of origin, this information affects the distribution of customs payments to the budget.
Every quarter, a plan-schedule is published, which indicates the expected dates of the on-site documentary inspection of the customs authority. The specified documents are published on the website of the State Customs Service by the 15th of the last month of the quarter preceding the quarter in which the on-site documentary inspection will be conducted.
In addition, the deadline for inspections of compliance by taxpayers with the requirements of Ukrainian customs legislation is extended:
- - regarding the import into the customs territory of Ukraine of goods that are considered humanitarian aid during martial law.
- the specific location of which on the start date:
- temporary occupation is the name of the territory of Ukraine, which is occupied by the Russian Federation for a certain period - until the last day of the month in which the temporary occupation was completed. Then the territory is registered as having a different location.
- of hostilities - the territory on which active hostilities are conducted, - until the last day of the month in which hostilities ended on the territory, and in the case of relocation of the taxpayer to another territory of Ukraine - until the date of submission of state registration of the move.
- territory of possible conflict - zone of possible conflict - until the last day of the month in which the possibility of conflict in the relevant territory is excluded, as well as in case of relocation of the taxpayer to another territory of Ukraine. - until the day of state registration of the move.
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