CHANGE OF UKT FEA CODE

From the moment of filing the customs declaration, it is quite problematic to make adjustments to the UKT FEA code in the future. On this basis, you should take care in advance that the description of the goods and accompanying documents to it, confirm the classification of the goods.

During customs formalities, divisions of the customs payments department, customs clearance or customs post control the classification of goods by checking:

•  description of the goods in the customs declaration submitted by the declarant;
• declared information about the product and the product code in accordance with UKT FEA;
• compliance of the declared code with the information given in the "Classification solutions" database of the "Inspector 2006" program.

Customs officials, considering the correctness of the UKT VED code, take one of the decisions:

• confirmation of the code specified by the declarant;
• change of the product code.

Considering a change in the product code, the customs authority notifies the declarant of the need to provide additional documents or information necessary to confirm the declared product.

If the need arises, the customs authority may apply to a specialized body for expert support for examining the goods by taking a sample (samples) of the goods for expert examination.

These studies will be carried out in the event of:

• the emergence of the need for identification or laboratory testing of the characteristics of goods that determine their classification;
• the emergence of complex issues in the classification of goods according to the UKTVED, the solution of which requires expert research.So, during the expert study, it is necessary to apply to the customs authority to obtain used samples (samples) for the purpose of an alternative examination.

Control samples (samples), as well as the remains of investigated samples and samples damaged during research (analyzes, examinations) are stored in a specialized body for examination and research of the central executive body that implements customs policy within 60 days from the date of their receipt. During this line, the declarant or a person authorized by him has the right to appeal against the decision of the customs authority made on the basis of the results of the study (analysis, examination) in accordance with the procedure established by the Customs Code.

The decision to change the product code of the UKT FEA, made by officials of the customs payments department, the customs clearance unit and the customs post, based on the established characteristics of the goods.

You can appeal the decision within 6 months by filing an administrative claim with the court. Appealing this decision is a costly process, therefore, it is necessary to have a qualified customs attorney to help you solve the problem.

In addition, when changing the UKT FEA code, the inspector can draw up a protocol on violation of customs rules, which entails the imposition of a fine in the amount of 100% of the value of the goods, as well as the confiscation of the goods themselves. In this case, it will be possible to pick up the goods only after a court decision in the case of violation of customs rules.

Do not put off solving this problem until later, the sooner you turn to a customs lawyer for support, the more chances you have to win the case.