Publication date: 11.06.2024
Procedure for appealing decisions of customs authorities: procedure and practice
Introduction
Appealing against decisions of customs authorities is an important aspect of protecting the rights and interests of foreign economic operators. The procedure for appealing decisions of the customs authorities in Ukraine is regulated by the Customs Code of Ukraine and other regulatory acts. In this article, we will consider the main stages of appeal, requirements for filing complaints and practical aspects of this process.
Legal regulation
Customs Code of Ukraine:
- The main legal act regulating the procedure for appealing decisions of customs authorities is the Customs Code of Ukraine. It defines the general rules and procedures for appealing, as well as the rights and obligations of foreign economic operators.
The Law of Ukraine "On Citizens' Appeals":
- This law regulates the procedure for filing complaints and appeals to public authorities, including customs authorities.
By-laws:
- Subordinate legislation, such as orders of the Ministry of Finance and the State Customs Service, detail appeal procedures and set out the forms of documents to be submitted during an appeal.
Appeal procedure
Administrative appeal:
Initial complaint:
- A foreign economic operator may file a complaint against a decision of the customs authority to a higher customs authority within 10 days from the date of the disputed decision.
- The complaint must contain a justification for disagreement with the decision, as well as documents confirming the complainant's position.
Consideration of the complaint:
- The higher customs authority is obliged to consider the complaint within 20 days from the date of its receipt.
- Based on the results of the review of the complaint, a decision is made to satisfy or deny the complaint with justification of the reasons.
Judicial appeal:
Filing a lawsuit:
- In case of disagreement with the decision of a higher customs authority, a foreign economic operator has the right to file a lawsuit with an administrative court.
- The statement of claim must contain justification of the unlawfulness of the customs authority's decision and the claimant's claims.
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Consideration of the case in court:
- The court considers the case taking into account all the evidence and arguments of the parties.
- Based on the results of the proceedings, the court may decide to cancel or change the decision of the customs authority, as well as to compensate for the losses caused by the unlawful actions of the customs authority.
Practical aspects
Preparation of documents:
- It is important to carefully prepare all the necessary documents and evidence to substantiate your position when filing a complaint or lawsuit. This includes contracts, invoices, and other documents;
- customs declarations, expert opinions, etc.
Legal aid:
- The involvement of qualified attorneys or lawyers specializing in customs law can significantly increase the chances of successfully appealing against customs authorities' decisions.
Terms of consideration:
- You should take into account the deadlines for consideration of complaints and claims established by law and submit documents in a timely manner to avoid missing the deadlines for appeal.
