Publication date: 11.06.2024
Procedure and peculiarities of customs inspections and audits
Introduction
Customs inspections and audits are important tools for ensuring the legality and transparency of foreign economic activity. They are aimed at detecting violations of customs legislation, preventing smuggling and other illegal activities, and protecting the economic interests of the state. In this article, we will consider the procedure and peculiarities of customs inspections and audits in Ukraine.
Types of customs inspections
Preliminary checks:
- They are made before the goods are released for free circulation or another customs regime.
- Purpose: to verify the accuracy of the declared data in the customs declaration, documents, and goods.
Ongoing inspections:
- They are carried out during customs clearance of goods.
- The purpose: to ensure that the actual data corresponds to the information declared in the customs declaration.
Follow-up audits (post-audit):
- They are made after the goods are released into free circulation.
- Purpose: to verify the correctness of customs payments, compliance with customs legislation and the terms of customs regimes.
The procedure for conducting customs inspections
Initiating an audit:
- A customs audit may be initiated by order of the head of the customs authority or on the basis of information received about possible violations of customs legislation.
Notification of the audit:
- A foreign economic activity entity must be notified of the inspection no later than 10 business days before it begins.
Conducting an audit:
- The customs authorities carry out document checks, inspect goods, analyze financial and accounting reports, and take other measures to establish the facts of violation of customs legislation.
- The customs authorities have the right to demand that a foreign economic operator provide additional documents and explanations.
Drawing up an inspection report:
- Based on the results of the inspection, an act is drawn up containing conclusions and recommendations on the identified violations and their elimination.
- A foreign economic operator has the right to provide comments and explanations to the inspection report.
Making decisions based on the results of the audit:
- On the basis of the inspection report, the customs authority decides to impose sanctions, additional customs duties or other measures.
Peculiarities of customs audits
Scheduled and unscheduled audits:
- Scheduled audits are conducted in accordance with the approved annual plan of the customs authorities.
- Unscheduled audits may be initiated in case of suspicious transactions or information about possible violations.
An integrated approach:
- A customs audit includes the inspection of all aspects of a foreign economic activity entity's activities, including financial transactions, customs declarations, foreign economic contracts, financial statements, etc.
Cooperation with other authorities:
- Customs authorities may cooperate with other government agencies, such as the tax authorities, to obtain additional information and conduct joint inspections.
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Rights and obligations of subjects of foreign economic activity
Rights:
- The right to be notified of an audit.
- The right to provide explanations and comments to the inspection report.
- The right to appeal against the decisions of the customs authorities in accordance with the established procedure.
