Customs authorities are obliged to return for unused period documentary checks, counter-reconciliations initiated and not completed before February 24, 2022.
Ukrainian President Vladimir Zelensky signed a law that restored the power of customs authorities to conduct documentary checks. Law No. 3613-IX “On Amendments to the Customs Code and other laws on the details of customs control and customs clearance of certain categories of goods” has been implemented, reports the State Customs Service of Ukraine.
The law continued as follows:
scheduled on-site documentary reviews; unscheduled on-site documentary reviews; non-traveling documentary checks; anti reconciliation.
In this case, the customs authorities are obliged to return for unused period documentary checks, counter-reconciliations initiated and not completed before February 24, 2022. Acts based on their results, tax notification-decisions, the delivery procedure that was not completed before February 24, 2022, was sent before July 1, 2024.
The law determines the criteria for the inclusion of businesses in the documentary schedules planned on-site inspection by the customs authority in 2024. We are talking about companies:
those who import excisable goods into the customs territory of Ukraine, goods similar to which special types of duties are applied;
those who carry out export from the customs territory of Ukraine of goods for which an export duty is established by law;
those who have completed customs declarations with exemption from customs duties, the use of benefits, and payment of customs duties in installments;
about which the customs authority has information on the declaration of parts of the customs value determined by this Code, not in full; about which the customs authority has information about a violation of the rules for the classification of goods in accordance with the UKT FEA;
about which the customs authority has information about the unreliable declaration of the country of origin, which affects the receipt of customs payments to the budget.
The law extended the moratorium on conducting documentary examinations in customs matters in relation to taxpayers:
on their import into the customs territory of Ukraine of goods recognized as humanitarian aid during martial law;
whose location is the temporarily occupied territories of Ukraine, combat zones, as well as zones of possible military operations.
We remind you that law enforcement officials have eliminated corruption schemes in the customs of Kyiv, Rivne and Odessa regions. Three official members of the customs authority’s leadership were detained. They imposed a “tribute” on businessmen involved in importing foreign products.
The Lviv customs inspector boasts an appearance worth $8,000
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Source: korrespondent
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