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Complaint against customs
In case of illegal actions of customs, a citizen has the right to submit an official appeal to the highest customs authority, court with a demand to review and cancel the relevant decision.
It is important to prove that the relevant actions violated your rights and legitimate interests and at the same time contradict the rules established in the current Customs Code of Ukraine.
A complaint to customs will help in canceling an illegal decision, returning overpaid funds or restoring other rights.
The article is designed to investigate, firstly, the requirements for the complaint, secondly, the correct procedure for submitting it to the customs authority, and thirdly, how our lawyer can help in the case of its submission.

When does a citizen have the right to file a complaint with customs?
The relevant person has the right to file a complaint with the customs if there was unlawful interference in the activities of a person, creating obstacles to the exercise of rights, illegal imposition of obligations.
Therefore, a complaint is filed against:
- customs decisions (for example, incorrect determination of the customs value of goods);
- customs actions (illegal inspection);
- inaction of customs (for example, customs refuses to consider your documents and carry out proper customs clearance).
What are the deadlines for filing a complaint with customs?
According to Article 26-1 of the Customs Code of Ukraine, it is possible to file a complaint with customs within 30 days from the moment when a citizen learned about the violation of his rights.
However, it is important to emphasize that this period should not exceed six months from the day when the customs made the relevant decision.
If a person has missed the deadline, he/she can apply for its renewal by submitting an application explaining the reasons why he/she could not file a complaint on time.
Such an application must also be accompanied by documents confirming the validity of the reason, in particular:
- certificate of an outpatient patient about the disease;
- the order of the head of the enterprise on sending the employee on a business trip;
- order on the appointment of a person for military service, etc.
How to prepare and file a complaint with customs?
General procedure
In order to properly prepare a complaint against customs, it is important to comply with clear requirements regarding its form, content and method of submission.
The following basic requirements must be met:
- firstly, the complaint is drawn up in the state language in paper, electronic form;
- secondly, the document can be submitted in person or by registered letter with a description of the attachment, and the electronic document can be submitted through the official information resources of the customs authorities through the imposition of an electronic signature (QES);
- thirdly, the complaint must be signed by the person who submits it, an authorized representative (with the obligatory condition that such a person provides a document confirming his/her authority, in particular, a power of attorney or a warrant for the provision of legal assistance);
- Fourthly, the content of the complaint should provide information about the subject of appeal, a detailed description of the circumstances and specific requirements for customs.
It is important to know! If your application is improperly executed, the customs authority has the right to return it and justify such actions within 10 days from the date of receipt of the document.
This does not deprive you of the right to resubmit the document, correcting all the shortcomings. However, in order to do everything as correctly as possible, and to prevent another refusal, we advise you to contact our lawyer.
Regarding resolutions on violation of customs regulations
A resolution on violation of customs regulations is a final document issued by the customs authority or court based on the results of consideration of the relevant case, after submitting a customs protocol. This resolution can impose a fine on citizens, confiscate goods, etc.
For a correct appeal, you need:
- submit an appeal to the State Customs Service of Ukraine;
- prepare a lawsuit to the court (if the unlawful actions were committed by the State Migration Service).
The procedure for considering a complaint by customs: what are the features?
Consideration of the complaint involves checking it for compliance with the requirements by the customs authority, assessing the criterion of validity on the basis of the evidence provided, and preparing a final verdict.
The standard period for consideration is 30 days from the date of receipt of the appeal of citizens, but it can also be extended up to 50 days (if necessary).
As a result, the state body makes one of the following decisions:
- to fully / partially cancel the appealed decision;
- cancel the act and independently adopt a new one;
- cancel the decision and oblige the customs authority to adopt a new one;
- to amend the contested document;
- to recognize the actions and inaction of the customs authority as illegal.
What services can a customs lawyer provide?
Consulting support
A lawyer in the field of customs law provides a wide range of services to effectively solve the problem. In particular, the very first step in cooperation with our specialist is to order a professional consultation.
Lawyers will be able to provide you with clarifications on:
- correct declaration of goods, determination of customs value and classification according to the Ukrainian Classification of Foreign Economic Activity;
- calculation of duties, taxes and other mandatory payments;
- conclusion of foreign economic contracts;
- assessment of the legality of decisions, actions or inaction of customs authorities in general.
Support for appealing against customs actions
In case of conflicts, a lawyer in the field of customs law of Prikhodko & Partners will represent your interests in the appeal procedure.
The algorithm of the specialist’s actions will include:
- legal analysis of the adopted act;
- assistance in drafting and filing a complaint;
- collection of evidence to substantiate a legal position;
- full support of the court process if a citizen has filed a lawsuit for unlawful actions of the State Migration Service.
Do you want to get advice and find out the price of preparing a complaint against customs by our lawyer? Then fill out the form below and take the first steps to appeal against the illegal actions of the customs authorities against you with us.
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Did customs unjustifiably detain your goods or documents?
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Do you believe that you have been charged excessive customs fees?
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Do you want to appeal the customs decision and get your money back legally?
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