A ruling on a case on violation of customs rules may be appealed by the person against whom it has been issued, or by a representative of such a person.
Cases of violation of customs rules, considered by the customs authorities, provided: Art. 468, 469, parts 1-5 of Art. 470, Art. 474, 475, 477-480, parts 1-5 of Art. 481, Art. 485 of the Customs Code.
A complaint against a decision of a customs office of regional subordination may be filed with the relevant regional customs office or with the local court at the location of the customs office that issued the decision.
A complaint against a decision of a customs authority shall be filed within ten days from the date of delivery to the interested person of a copy of the decision on the case or a notice of the decision taken. If this period is missed for valid reasons, it can be restored, respectively, by the regional customs, by the specially authorized central executive authority in the field of customs or by the court, at the request of the person concerned.
Submission of a complaint within the prescribed time limits the execution of the decision on the imposition of an administrative penalty until the complaint is considered, with the exception of decisions on the application of such penalties as a warning and administrative arrest, as well as in the case of imposition of a fine collected at the place of committing an administrative offense.
In the event of simultaneous filing of a complaint with the customs authority and the court, consideration of the complaint by authorized persons implementing the customs policy is terminated.
Based on the results of consideration of a complaint against a decision on violation of customs rules, the authorized body or court makes one of four decisions:
- about leaving the decision unchanged, and complaints without satisfaction;
- on the annulment of the decision and the referral of the case for a new trial;
- on the annulment of the decision and the closure of the case;
- on changing the type of administrative penalty within the limits of liability provided for violation of customs rules.
The grounds for canceling a decision to impose an administrative penalty for violation of customs rules or to terminate proceedings on a case of violation of customs rules include:
- the absence in the actions of the person held liable, signs of violation of customs regulations;
- bias or incompleteness of the proceedings or bias of its consideration;
- inconsistency of the conclusions stated in the resolution with the actual circumstances of the case;
- issuance of a ruling by an unauthorized person;
- incorrect or incomplete classification of the offense committed;
- Imposing a penalty not provided for by the Customs Code of Ukraine.
Based on the results of consideration of complaints by the decision of the customs authorities on the merits, the administrative court makes a decision, which in turn can also be appealed on appeal.