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Objection to the protocol of the customs authority
When the customs authority draws up a protocol on violation of customs regulations, administrative proceedings are initiated.
A person can file his objections to such a protocol, refuting it or mitigating his liability under the law.
This right is provided for by Article 494 of the Customs Code of Ukraine and is a pre-trial way of settling a dispute between a customs authority and a person.

Protocol of the customs authority on violation of customs regulations: when is it drawn up?
The protocol is a key document that records the fact of the detected violation.
Its preparation is allowed in various situations, in particular, when customs authorities show signs of violation of the law:
- during customs control and clearance (non-compliance of the goods with the declared data, provision of false information, non-payment of payments, etc.);
- during documentary audits (for example, identifying inconsistencies in accounting documentation).
After drawing up the protocol, the case is sent for consideration to the customs authority if the fact is revealed:
- violation of the procedure for filling out a customs declaration;
- violation of the procedure for customs control;
- non-compliance with the terms and procedure of declaration;
- illegal transactions with goods;
- violation of restrictions on the movement of goods;
- violation of customs regulations regarding vehicles, etc.
In all other cases and in case of direct commission of such actions as non-declaration of currency values, movement of goods outside customs control, smuggling of excisable goods, etc., the case is sent directly to the court.
What are the requirements for the protocol of the customs authority?
The protocol officially records the fact of the detected violation of customs legislation and launches the procedure for bringing to responsibility, and therefore must meet the mandatory requirements, in particular:
- be drawn up in the form established by the Order of the Ministry of Finance No. 652;
- contain the date and place of its preparation, information about the official, details of the violation, references to a specific article of the Customs Code of Ukraine, information about temporarily seized items (if any);
- contain the signatures of the customs official, the violator and witnesses, if any;
- provide information on the rights to explanation and compromise (provided for by Article 498 of the CCU);
- contain the appointed place, date and time of consideration of the case on violation of customs regulations.
It is important to know! The main condition for starting a full-fledged review procedure is the fact of handing over the protocol to the person (in person or by mail with a receipt notice).
But it is worth remembering that even if a person was sent a protocol by mail and he did not appear at the declared address (or the address to which the protocol was received turned out to be invalid), this is in no way a reason to terminate the proceedings.
For clarification and more detailed information, we also advise you to contact our professional customs lawyer.
Rights and obligations of persons filing objections to the protocol of the customs authority: what does the law say about it?
The current law provides violators of customs regulations with a wide range of rights to ensure a comprehensive consideration of the case.
They consist in the possibility of:
- to familiarize himself with all the materials of the case;
- make extracts from documents, receive copies of decisions, etc.;
- participate in the consideration of the case (including engaging a lawyer to represent his/her interests);
- submit any documents, testimonies, expert opinions;
- appeal against the decisions of the customs authority to the court.
Support of a lawyer in a case of violation of customs regulations: what services does he provide?
Facing a case of violation of customs regulations can be extremely stressful and have serious consequences.
In such situations, a qualified customs lawyer is a reliable assistant, since, firstly, he will provide comprehensive protection of your interests, secondly, will provide the necessary psychological support during the proceedings, and thirdly, will do everything necessary to achieve the desired result.
Below we will take a closer look at the list of its main services.
Consulting support
At the first stage, the lawyer provides comprehensive advice, which is the foundation for further strategy and will include:
- legal analysis of the situation;
- clarification of legislative norms;
- assessment of the prospects of the case;
- development of a protection strategy.
Ideally, after the consultation is completed, the client will have the necessary base and information to independently prepare an objection to the protocol of the customs authority.
However, if you want to do everything as efficiently as possible and within the time limits allowed by law, we advise you to consider the option of full-fledged legal support.
Protection before the customs authority during the consideration of the case
In cases of prosecution for violations provided for in Articles 468, 469, 470, 474, 475, 481, 485 of the Customs Code, the lawyer will ensure the representation of your interests at this stage by:
- drawing up an objection to the protocol;
- preparation and submission of additional documents;
- personal participation in the consideration of the case;
- support for the implementation of the compromise procedure (if necessary).
Representation of interests in court
Finally, the lawyer will provide full judicial protection, which will be expressed in:
- preparation of procedural documents;
- collection of additional evidence;
- representation in court hearings;
- appeal against court decisions in appeal or cassation (if necessary).
Do you want to know the price of preparing an objection to the protocol of the customs authority in your case? Then fill out the form below and make an appointment for a consultation with our lawyer.
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Have you received a customs violation report?
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Customs imposed a fine of 100% of the value of the goods and ordered confiscation?
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Do you need legal assistance to protect your interests?
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