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From the beginning of September 2020, there were many complaints from the business about delays in customs clearance of goods related to the control of the customs value.<\/p>\n
As of today, the EBA member companies report that there are still regular delays in customs clearance of goods. The problems arise mainly with the confirmation of customs value. Thus, according to information from the EBA member companies, the unjustified demand to increase the customs value of goods is the common reason for appealing against decisions of customs authorities.<\/p>\n
Thus, case law on customs value is established and binding on customs authorities. Based on the provisions of the Customs Code, the Supreme Court has repeatedly stated that:<\/p>\n
\u00b7 the customs authorities must justify in writing the discrepancies or deficiencies in the original package of documents, as well as the impossibility of verifying the circumstances of the available documents,
\n\u00b7 discrepancies or lack of information should be directly relevant to the determination of the customs value. Technical deficiencies in the documents that do not directly affect the components of the customs value (for example, errors, data on payment terms, etc.) cannot constitute the grounds for claiming extra documents.
\n\u00b7 the customs office has the right to demand only those documents which may eliminate the specified doubts and deficiencies, instead of asking for all documents provided by the law.<\/p>\n
Therefore, cases of the customs authority making unreasonable requests for additional documents are inherently a lost cause. As a result, the customs authorities spend their efforts on cases that are unpromising for the customs, scattering their time and resources of the state budget.<\/p>\n
Reports on the increased budget revenues from the State Customs Service, in many cases, will have a logical continuation in the form of compensation from the state budget by the court decision.<\/p>\n
The European Business Association appeals to the Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy \u2013 Mr. Hetmantsev, Prime Minister of Ukraine \u2013 Mr. Shmyhal, Minister of Finance of Ukraine \u2013 Mr. Marchenko with a request to bring to a logical conclusion the issue of the customs value recognition raised about a month ago by the Verkhovna Rada Committee. We hope that the voice of the business will be heard.<\/p>\n
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