In today’s world, where trade crosses borders, it is important to ensure effective control over the movement of goods. The State Customs Service of Ukraine has taken on the task of transforming and improving this control by implementing a recommendation and technical pilot project on post-clearance control.
The main objective of the Project:
Customs control is aimed at the practical implementation of the provisions of Article 337-1 of the Customs Code of Ukraine. This involves an in-depth examination of customs declarations and submitted documents to verify their accuracy and compliance with customs regulations.
Main areas of Post-Customs Control:
Control over the correctness of the tax base.
Control over the correct classification of goods according to the UKTZED.
Control over the determination of the country of origin of goods.
Control over the provision of tax benefits and timely payment of customs duties.
Control over the accuracy of the declaration of weight, quantity and quality indicators of goods.
Control over compliance with the requirements of customs regimes.
Control over compliance by foreign economic operators with the provisions of legislation on non-tariff regulation.
Conditions and Restrictions:
Post-clearance control applies only to customs declarations that have been completed no later than 30 calendar days prior to the start of the control. In addition, the control of specific customs clearances is carried out based on the results of the risk management system.
Results and Prospects:
The results of the post-clearance control are not issued in the form of tax decisions. However, they are taken into account by the risk management system when further selecting companies for documentary audits. In case of errors or discrepancies, the customs informs the declarant and provides an opportunity to correct them.
Conclusion:
The post-clearance control implemented by the State Customs Service is an innovative step towards optimizing customs control in Ukraine. This project not only strengthens the effectiveness of control over the movement of goods across the border, but also promotes the development of modern risk management methods and increases the transparency of the customs system. It is an important milestone in the evolution of Ukraine’s customs, which will contribute to stability and confidence in customs procedures.
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