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Support of customs inspections
Scheduled customs inspections may become the basis for imposing fines on businesses on unreasonable grounds or due to minor mistakes of the company itself. To prevent this from happening, it is worth ordering support for customs inspections from a qualified lawyer.
This will help not only to prepare the entire package of documents for an official from the customs authority, but also to appeal against his illegal actions and decisions to complete the inspection.
In this article, we will consider the issue of when inspections are usually carried out, what is evaluated within their time frames and what services the lawyer himself provides as part of the support.
Documentary customs inspections: when are they carried out?
Customs inspections are an important control tool that helps customs authorities to ensure that enterprises comply with customs regulations.
As a rule, they are carried out:
- on a planned basis (once or several times during the year);
- if information (request) has been received, indicating the risk of possible violations at the enterprise;
- if the company did not submit a customs declaration on time, did not pay customs duties;
- when the business initiated the termination or bankruptcy procedure;
- when filing an objection to the results of a preliminary (scheduled) inspection.
Quite often, the customs authority independently initiates an inspection, even if the business conscientiously fulfills its obligations.
This is due to the fact that the customs authority must systematically check the use of goods imported into the territory of Ukraine in accordance with the purpose stated in the declaration, as well as the fact of compliance with the conditions of the relevant customs regime.
On-site and off-site documentary customs inspection: what are the key features of both types?
The main differences between the two types of customs inspection are their duration and grounds. In particular, documentary on-site inspection is most often carried out as planned, on the basis of an order and no more than once a year, in order to check compliance with the law, the correctness of payments accrual.
At the same time, an on-site inspection most often occurs if the customs authority has revealed the facts of violations during the preliminary analysis of documents, as well as in the case of receiving information from foreign authorities, and within the assessment of those documents that were previously provided by the enterprise.
It is worth emphasizing that in case of submission of a notice to the customs about possible violations of the law by the relevant enterprise, the inspection must be carried out no later than fifteen days later.
What is checked during a customs inspection?
As a rule, representatives of the customs authority analyze a wide range of data, including:
- firstly, the correctness of the calculation and the timeliness of payment of duties, VAT, excise tax, etc.;
- secondly, the validity and legality of obtaining tax benefits;
- thirdly, compliance of the goods with the specified classification code according to the Ukrainian Classification of Foreign Economic Activity;
- fourthly, the use of imported goods and transport in accordance with the intended purpose;
- fifthly, the legality of operations on the import or export of goods.
It is important to know! According to the provisions of the current Customs Code of Ukraine, officials of the customs authority have the right to inspect financial and accounting documents, contracts, declarations, reports and other papers related to customs operations.
For their high-quality and premature preparation, we advise you to contact an experienced customs lawyer.
Objection to the results of a customs inspection: how to properly appeal a fine?
After the completion of the assessment of the enterprise’s activities, the customs authority draws up an inspection report, to which the enterprise itself can file an objection. However, this should be done only if the official concerned acted illegally or in violation of the rules of the procedure itself.
In the objection itself, you need to set out your arguments in detail, provide documentary evidence and explanations that refute the conclusions of the customs authority.
The document is provided within ten days from the date of receipt of the relevant act.
Support of customs inspections from the lawyer of Prikhodko & Partners: what services can you get?
A lawyer specializing in customs law provides comprehensive support for clients.
Thanks to extensive professional experience, this specialist can:
- provide advice on the optimal strategy of behavior during the inspection;
- analyze and systematize contracts, invoices, declarations, financial documents to eliminate possible errors before the documentary audit;
- prepare explanations for the customs authority in order to avoid grounds for fines;
- communicate with a customs representative in the interests of the enterprise;
- to control the observance by customs officials of legal procedures, the terms of submission of the inspection report;
- to appeal the results of the inspection in pre-trial (to the State Customs Service) and judicial (to the administrative court).
The lawyer of Prikhodko & Partners will help you not only to successfully pass the inspection by the customs authority, but also to appeal its decision on other issues (for example, adjustment of the customs value of goods).
To find out the cost of its support, fill out the form below.
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