All customs attorney have been writing about the bill No. 9456 Law of Ukraine On Amendments to the Customs Code of Ukraine Regarding Customs Clearance of Biomethane for the last two months.
It’s not only with regard issues concerning of biomethane, but, in fact, it cancels the existing moratorium on customs inspections.
Note that until 1th on May 2024 the norms were implemented according to which documentary to verify compliance with the requirements of the legislation of Ukraine on customs, particularly of timeliness, reliability, completeness calculation and payment of customs payments, aren’t started during martial law, and started inspections are stopped.
We suggest you to familiarize yourself with the key points of the bill No. 9456 and evaluate what changes it brings for business.
Changes:
Resumption of customs inspections:
1th on May 2024 customs authorities can to conduct planned and unscheduled inspections and cross-checks.
Further incomplete inspections:
Inspections started before 2nd on February 2022 but weren’t completed, may be continued.
Provision of inspection results:
Customs authorities have the right within 60 days from the date when bill entry into force to send reports (certificates) on the inspections results, objections against audit reports, tax notices-decisions, which was not delivered to 2nd on February 2022.
Inspection conditions:
Inspections can be started only if there are the necessary security conditions, secure document access, admission to company premises, inventory, selection samples of goods, etc.
Company to be inspected:
The quarterly plans-schedules of planned on-site customs inspections in 2024 may include:
- companies that import excisable and similar goods to those for which special types of duties are applied;
- companies that export goods on which statutory fee-scales by law;
- companies that issued customs declarations with exemption from payment of customs payments, use of incentives, payment by instalments of customs duties;
- companies for which there is incomplete information on the declaration of customs value components;
- companies of which there is information about violations of classification goods rules according to the Ukrainian classification of foreign economics goods (UCT ZED);
- companies for which there is information about the undeclared of the country of origin, which affects the collection of customs payments to the budget.
Announced plans inspections:
The quarterly plans-schedules of planned on-site customs inspections will be published on the official Website State Customs Service of Ukraine. In addition, customs authorities will be able to use the materials they have accumulated during martial law to plan inspections.
Moratorium on Inspections:
Temporarily, from 1th on May 2024, no inspections are conducted:
- regarding companies that imported goods in Ukraine recognized as humanitarian aid;
- regarding companies located in temporarily occupied territories or in territories where active hostilities prevailed.
Important: This news isn’t legal advice. If you have any questions, contact our customs attorney in Odessa.