What Are the Key Types of Customs Declaration?
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The improper drawing up of a customs offence report is a common problem faced by both businesses and individuals. In most cases, this occurs when customs authorities draw up a report without properly analysing the documents or the factual circumstances of the case.
Such customs offences may result in substantial fines, unnecessary overpayments of customs duties and, in some cases, the placement of goods in paid customs warehouses, significantly complicating business operations and increasing costs.
What Is a Customs Offence and What Does It Involve?
Under the Customs Code of Ukraine, a customs offence is an unlawful act or omission that violates the established procedure for moving goods or vehicles across the customs border of Ukraine. These are the grounds on which customs offence cases most commonly arise, resulting in the preparation of administrative offence materials and the referral of the case to court.
The main types of customs offences under the Customs Code of Ukraine include:
Failure to declare goods – intentional or unintentional failure to disclose mandatory information, which frequently serves as grounds for customs authorities to draw up an offence report.
Provision of inaccurate information – inclusion of false or inaccurate information in customs declarations or accompanying documents.
Movement of goods outside customs control – movement through places not designated for this purpose by law.
Violation of customs transit procedures – failure to comply with the conditions governing the transportation of goods through the territory of Ukraine.
Use of forged documents – submission of forged documents for customs clearance.
Such actions may give rise to administrative penalties and, in more complex cases, may result in customs authorities drawing up a report for failure to declare goods and referring the case to court.
How Can We Help in a Customs Offence Case?
If customs authorities have drawn up an offence report, the first question a client usually asks is what to do next. For the past ten years, we have provided legal representation in customs offence cases, representing individuals and businesses both during inspections and in court proceedings.
Our attorneys are experienced in:
- providing advice on customs matters and explaining what steps to take after an offence report has been drawn up;
- preparing attorney requests and challenging customs offence reports;
- representing clients in customs offence cases;
- protecting clients’ interests in court and advising on the lawful procedure for challenging a customs offence report;
- seeking the return of confiscated goods, vehicles, and funds;
- assessing and gathering evidence of unlawful actions by customs authorities.
We also maintain a blog where we publish articles on current developments in customs legislation, including court practice in customs offence cases in Odesa and customs offence cases in Lviv.
Why Choose Our Attorneys to Challenge Customs Offence Reports?
1. Confidence in your attorney.
You always know who is handling your case. Learn more about our team and view their professional biographies and social media profiles.
2. Transparency and trust.
You can read genuine client reviews and visit our social media pages to learn more about our reputation.
3. Formal and transparent engagement.
We enter into a formal legal services agreement with every client, clearly defining the scope of our authority. Payments are made through a bank account, and you can choose the payment option that is most convenient for you.
4. Access to information about our cases.
We regularly publish details of our successful cases on our website, demonstrating our professional expertise and experience across various areas of law.
5. Analysis and expertise.
We have in-depth expertise in our practice areas and share our knowledge through articles, blog posts, and webinars. You can always learn more about our expertise in our blog.
6. A reputation recognised by legal rankings.
Our work has been recognised by prominent legal rankings. In particular, Juris Ferrum Law Firm has been included in the rankings published by Yurydychna Gazeta and Yurydychna Praktyka.
Customs matters often appear straightforward only at first glance. In practice, attempts to handle them on the basis of “I can deal with this myself” often result in fines, confiscation of goods, or lengthy court proceedings against customs authorities.
Contact us online — we will help you assess the situation, develop a legal strategy, and protect your interests in disputes with customs authorities.
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Chairman of JURIS FERRUM LF, managing partner
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Initial Consultation.
We will carefully review your situation and documents and determine the most effective course of action. We will then provide you with a clear estimate of our legal fees and prepare a detailed fee proposal. You can choose between two billing options: a fixed fee or an hourly rate.
Flexible Payment Options.
Our fees depend on the scope of work, allowing you to adjust the services to suit your budget. We offer advance payment arrangements and the option to divide payments by specific stages of work. You will always know when the next stage begins and how much it will cost.
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We have no hidden fees or unexpected charges. You pay only for the work that has actually been performed. Our customs attorneys ensure full transparency, allowing you to keep control of your legal costs at all times without paying for services that have not been provided.
FAQ:
What Are the Key Types of Customs Declaration?
Import and export declarations: goods are imported into or exported from the country.
Transit declarations: goods are transported through the territory of Ukraine without any change in their customs status.
Declarations for specific customs procedures: temporary admission, re-export, inward processing, etc.
What Is the Liability for Failure to Declare Goods?
What Is the Liability for Failure to Declare Goods?
Liability for failure to declare goods is governed by Article 472 of the Customs Code of Ukraine. This offence is punishable by a fine equal to 100% of the value of the goods or vehicle, with the possibility of their confiscation.
What Are the Options for Resolving a Customs Dispute?
What Are the Options for Resolving a Customs Dispute?
There are three options for resolving a customs dispute:
- pre-trial challenge of actions or omissions by customs authorities. This involves filing a complaint with a higher customs authority in order to resolve the dispute;
- judicial challenge of decisions made by customs authorities, where an experienced customs attorney can provide effective protection of a business’s rights and interests;
- filing a complaint with the Business Ombudsman Council to help prevent similar customs disputes in the future.
How Is the Customs Transit Procedure Discharged in Accordance with the Law?
How Is the Customs Transit Procedure Discharged in Accordance with the Law?
The customs transit procedure is discharged when the goods are exported from the customs territory of Ukraine. To complete the customs transit procedure, the person responsible for compliance with the requirements of the customs procedure must present the goods to the customs office of destination before the expiry of the prescribed time limit.
Do Customs Authorities Have the Right to Classify Goods Independently?
Do Customs Authorities Have the Right to Classify Goods Independently?
Yes, customs authorities have the right to classify goods independently if they identify violations of the applicable classification rules.
What Is the Liability for Failure to Declare Goods?
What Is the Liability for Failure to Declare Goods?
Failure to declare goods constitutes a customs offence that may give rise to administrative or criminal liability. Under the Customs Code of Ukraine, such a violation may result in a fine ranging from 100% to 300% of the unpaid customs duties. Goods, vehicles, or other items involved in the offence may also be subject to seizure. Where the failure to declare goods is associated with smuggling, criminal penalties may apply, including imprisonment.
Who Is Required to Submit a Customs Declaration?
Who Is Required to Submit a Customs Declaration?
A customs declaration must be submitted by: individuals transporting goods across the border where the applicable duty-free allowances are exceeded; legal entities engaged in import and export operations; and customs brokers acting on behalf of companies or individuals. The person submitting the declaration is responsible for the accuracy of the information provided therein.
What Information Must Be Included in a Customs Declaration?
What Information Must Be Included in a Customs Declaration?
The customs declaration must contain accurate information on: the description, quantity, and value of the goods; the country of origin; the relevant commodity codes under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED); and the customs payments (taxes and duties) payable.
Errors or inaccurate information may result in fines or other penalties.