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Assessment of the legality of customs actions
Analysis of decisions and actions of customs authorities for their compliance with the law allows not only to make sure that the relevant measures are applied to you, but also to determine the grounds for appealing them.
Professional lawyers can provide an assessment of the legality of customs actions, which will result in the formulation of a legal opinion on the grounds and possible course of action to protect their rights.
It will also help to avoid negative consequences for companies due to baseless accusations of violating customs regulations.
What actions and decisions does the customs take in the course of control over goods at the border?
Customs control is an integral part of the movement of goods across the state border. It is carried out by customs authorities to ensure compliance with customs legislation, protect the economic interests of the state and combat smuggling.
In the course of this control, the customs takes a number of actions and decisions, among which the following can be distinguished:
- document verification. Customs authorities check the completeness, reliability and compliance of the documents submitted by the declarant with the requirements of the law. If the documents do not meet the requirements, the customs does not accept them for further registration, issuing an appropriate decision;
- control of the correctness of determining the customs value of goods. The customs checks the customs value declared by the declarant, analyzing the documents provided, the terms of the contract, and the methods of calculation. If the customs has reasonable doubts, and the declarant does not provide sufficient confirmations, the customs authority may refuse to accept the declared customs value and independently adjust it in accordance with Article 55 of the Customs Code of Ukraine;
- control of the correctness of the classification of goods. The customs authority checks the compliance of the product code according to the UCG FEA with its actual characteristics, purpose and other parameters. As a result, a decision may be made to determine another UCG FEA code;
- customs inspection of goods. Customs has the right to conduct a physical inspection of goods, vehicles, hand luggage in order to verify the compliance of the actual data with the information stated in the documents. This may include weighing, recalculation, sampling for analysis, carrying out additional checks over time, respectively;
- application of regulatory measures. Customs may prohibit the passage of goods or stop their clearance until the identified violations are eliminated, refuse to apply the selected customs regime, etc.
In addition to the above, it is worth emphasizing that the customs authority also has the right to impose fines on the declarant and seize the relevant goods (for example, in a case of infringement of intellectual property rights).
When are customs actions and decisions considered lawful under the law?
Customs actions, in order to be considered lawful, must comply with the basic principles set forth in the Customs Code of Ukraine, in particular:
- be carried out on the basis of the principle of legality (only on the basis of a clear indication of the law);
- compliance with customs clearance procedures and terms;
- comply with the appropriate level of validity of application (based on specific facts);
- inadmissibility of abuse of powers of customs officers.
What actions of customs can be appealed?
The Customs Code provides for the right of a person to appeal against such actions of customs, which:
- do not comply with the law, violate the rights of citizens or lead to unreasonable financial losses;
- relate to the adjustment of the customs value of goods;
- provide for a change in the code according to the UCG FEA of goods;
- establish a refusal to customs clearance or release of goods;
- relate to bringing to administrative responsibility;
- provide for the accrual of customs payments;
- allow the use of additional forms of control;
- relate to refusal to refund excessive or erroneously paid customs payments, etc.
How can a customs lawyer at Prikhodko & Partners help with the assessment of the legality of customs actions?
A customs lawyer at Prikhodko & Partners has the necessary knowledge and experience to thoroughly analyze the situation and determine whether customs acted within the law.
A lawyer will be able to help his clients by:
- detailed analysis of the situation and documents (consultation);
- legal examination of decisions and actions of customs (preparation of a legal opinion);
- administrative/judicial appeal against the actions of customs.
Therefore, the lawyer does not just state the fact of violation, but provides a comprehensive analysis of the situation, justifies the legal position and offers effective mechanisms for restoring your rights.
Summing up, customs authorities carry out a large number of actions during customs control of goods at the border.
Each of them may turn out to be illegal, and therefore it is important to involve the appropriate lawyer in advance to support your case.
Lawyers specializing in customs issues can provide a detailed analysis of the situation, prepare the necessary documents, as well as appeal against illegal actions and decisions of customs authorities.
To get advice and find out the price of assessing the legality of customs actions by a lawyer, fill out the form below.
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1 question
A report has been drawn up against you for violating customs regulations?
2 question
The sanction includes a fine of 100% of the value of the goods and their confiscation?
3 question
Do you intend to appeal this decision? Do you need legal support?
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