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Preparation and submission of objections to customs
Sending objections to customs authorities is a legal tool that allows citizens to express disagreement and protect their rights in case of illegal actions.
An objection can be in the form of a complaint against an act on the results of a documentary audit or an unfavorable decision.
The current Customs Code of Ukraine establishes the main grounds for their sending to customs, requirements for their form and content. In the article below, we will explore this issue in more detail.
What actions of the customs can be objected to?
Article 19-9 of the Customs Code expressly stipulates that objections may be filed against certain decisions of the customs authority (except for those relating to violation of customs regulations):
- on refusal to provide a decision (for example, permission to apply the relevant customs regime);
- on amendments to the decision (for example, adjustment of the customs value under Article 55 of the CCU);
- on the suspension or cancellation of the decision (cancellation of the classification of goods, etc.).
It is important to know! Before making any unfavorable decision, the customs authorities are obliged to send a written notice to the person containing information about its content, grounds and deadline for adoption. In turn, a citizen has the right to submit his written explanations and objections within 30 days.
In what cases does the right to file an objection with the customs authority not apply?
The right to be heard under the Customs Code does not apply if the decision:
- is aimed at ensuring the implementation of another decision, which has already been notified to the citizen earlier;
- is adopted regarding the cancellation of the permit for the application of special customs procedures, the status of an authorized economic operator;
- is made in pursuance of a court decision or through the application of sanctions to the enterprise, etc.
Preparation and submission of objections to customs based on the results of documentary inspections: key nuances
When are customs inspections carried out at the enterprise?
Customs authorities conduct documentary inspections in scheduled and unscheduled modes. Scheduled inspections are carried out according to the approved schedule no more than once a year.
They are carried out when there is a risk factor (for example, a company imports excisable goods). At the same time, unscheduled inspections are carried out more often and on the basis of specific circumstances indicating possible violations of customs regulations (in accordance with Article 347 of the Customs Code of Ukraine).
Below is an indicative list of such grounds:
- identification of discrepancies in the submitted documents;
- failure to provide information at the request of the customs authority;
- the presence of customs risks (for example, incomplete payment of customs duties);
- bankruptcy procedures;
- submission of objections to previous decisions of the customs authority.
It is worth emphasizing! In accordance with the Law of Ukraine No. 3613-IX of 20.03.2024, there is a moratorium on inspections of the import of humanitarian aid during martial law.
To find out more, contact our customs lawyer for professional advice.
What is the deadline for filing and considering an objection to the conclusion of the audit?
The company has the right to file an objection to the conclusion of the audit within 10 working days from the date of its receipt. It must also be accompanied by documents and explanations that confirm your position.
The customs authority is obliged to consider these objections within the next 10 working days, but this period can also be extended if an additional inspection is needed to clarify the circumstances of the case. As a result, a response to the objection is sent to the enterprise.
If such a response does not terminate the decision of the customs authority and does not satisfy the interests of the enterprise, then it is possible to initiate an appeal against the relevant actions in court.
The procedure for filing objections to customs: how should the company act in accordance with the law?
Compliance with the established procedure is key to the effective protection of rights and interests.
The algorithm of actions will look like this:
- signing of the inspection report with objections (indicates familiarization with the document, but not agreement with its content);
- submission of written comments to the inspection report, the act itself and other additional documents to the customs;
- receipt of notification of the day and time of consideration of the objection (no later than four working days before the specified date);
- participation in the consideration of the objection itself and obtaining a conclusion based on its result.
Legal support for the preparation and submission of objections to customs: how will we be useful?
Preparing and submitting objections to customs can be a significant challenge for a business. In such situations, it is extremely important to act promptly and competently. Legal support is not just a service, but a strategic investment in your protection.
Prikhodko & Partners’ lawyers will provide you with a full range of services covering all stages of interaction with customs, in particular:
- detailed analysis of the inspection report;
- development of a protection strategy;
- preparation of a reasoned objection, collection of evidence;
- submission of documents to customs;
- legal support of the process of considering an objection;
- appeal against the actions of the customs in court (if necessary).
Timely legal support for the preparation and submission of objections to customs is a reliable solution for protecting your business. To find out the cost of legal services, please fill out the form below.
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Customs imposed a fine of 100% of the value of the goods and ordered confiscation?
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