Appealing against the actions of the customs authority

Everyone can face a situation when the decision or actions of the customs authority seem unfair, unlawful in relation to him.  

In such cases, the legislation provides for an instrument for the protection of rights, namely, appealing against the actions of the customs authority. 

Today, there are two appeal procedures — administrative (filing a complaint) and judicial (filing a lawsuit), each of which has its own advantages. 

The possibility of their initiation is of fundamental importance for enterprises, as it can both restore justice (in case of an unlawful decision) and reduce the negative impact of such actions.   

Who can appeal against the actions of the customs authority?  

The right to appeal against the actions of the customs authority is guaranteed by the Customs Code of Ukraine for any person (natural or legal) who believes that:  

• its rights, freedoms or legitimate interests have been violated (for example, in the case of adjustment of customs value);  
• obstacles to the exercise of her rights have been created;  
• it has been illegally imposed on the relevant obligations.  

The procedure for filing a complaint against the actions of the customs authority: features  

Requirements for filing a complaint   

If there is a need to appeal against the actions of the customs authority, it is important to properly execute and file a complaint. Compliance with all requirements is a guarantee that the complaint will be accepted for consideration and it will not be returned to the complainant.  

This document can be submitted in one of the following ways:  

1. in person (transfer to the office of the customs authority of the highest level);  
2. by mail (send by registered mail with a description of the attachment);  
3. in electronic form (through electronic information resources of customs authorities).  

Such a complaint must be drawn up in the state language and signed either by the complainant’s person or by a person authorized by him by a power of attorney (for example, a lawyer).   

A properly prepared complaint must contain mandatory details, in particular:  

• name of the body to which the complaint is submitted (State Customs Service, relevant customs);  
• contact and identification data of the complainant’s identity;  
• information about the subject of appeal and circumstances (a copy of the decision of the relevant customs authority is also attached);  
• requirements to the customs authority (for example, an obligation to take certain actions);  
• the date of the complaint;  
• the list of documents to be attached (as a rule, this is evidence proving the legality of the complainant’s actions and the illegality of the actions of the state body, respectively).  

Terms of consideration of such an appeal  

The procedure for considering complaints against the actions of the customs authority is regulated by Articles 26-27 of the Customs Code of Ukraine.  

Taking into account the provisions of this regulatory legal act, the customs authority of the highest level is obliged to:  

• firstly, to consider the complaint within 30 days from the date of its receipt;  
• secondly, issue a decision to return the complaint within 10 days from the date of its receipt (if the submitted document does not meet the requirements for its form and content).  

It is important to know! In contrast to the obligation of the customs to consider the complaint within the appropriate time frame and provide its decision, there is also an obligation of the complainant to provide documents upon request (no later than 15 days after receipt of the relevant notification).  

Therefore, after filing a complaint, the work is not completed, and it is very important for citizens to be able to track any changes in its consideration in time. Here, a qualified lawyer can come in handy, who will not only prepare a complaint, but will also be able to respond in time to the request of customs.  

Consideration of a complaint by customs or the State Customs Service: what decision can be made?  

The decision is the culmination of the entire administrative appeal process. 

Therefore, based on the results of consideration of the complaint, customs, the State Migration Service may decide on:  

• full (partial) satisfaction of the person’s claims;  
• leaving the complaint unsatisfied.  

It is worth emphasizing that if the complaint is satisfied, the customs authority, in respect of whose actions it was filed, performs one of the following actions:  

1. cancels the appealed decision in full;  
2. cancels the old and makes a new decision;  
3. amends the contested decision.  

How can a customs lawyer at Prikhodko & Partners Law Firm help you?  

The sphere of customs regulation is one of the most complex and dynamic in Ukrainian legislation. Any mistake can lead to significant financial losses, delays in goods, and even legal liability.  

That is why support from a qualified customs lawyer is not only desirable, but often necessary for any participant in foreign economic activity.  

The lawyers of our law firm offer an individual approach to solving your issue, providing attention to every detail.  

Full support of our lawyer will include:  

• advising on customs legislation;  
• explanation of the peculiarities of customs regimes;  
• legal support of customs clearance;  
• resolving disputes;  
• appeal against decisions and actions of the customs authority;  
• defense in cases of violation of customs regulations;  
• support of customs inspections.  

Each situation is unique, and therefore our lawyers in cases of appealing against the actions of the customs authority develop a separate protection strategy based on the circumstances.  

Do not waste time: fill out the form below, get advice from our specialist and find out the cost of his services today!