The President of Ukraine signed Law No. 3613-IX amending the Customs Code of Ukraine. The Law restores the powers of the customs authorities to conduct documentary checks of compliance with customs legislation, which were temporarily suspended.
In particular, the Law restores the following:
- Scheduled on-site documentary inspections;
- unscheduled on-site documentary inspections;
- off-site documentary inspections;
- counter reconciliations.
The Law also regulates the criteria for inclusion of companies in the schedules of documentary scheduled on-site inspections of the customs authority in 2024, namely
- importing into the customs territory of Ukraine excisable goods, goods similar to those subject to special types of duties;
- exporting goods from the customs territory of Ukraine that are subject to export duties;
- who have filed customs declarations with exemption from customs duties, use of privileges, installment payment of customs duties;
- in respect of which the customs authority has information on the declaration of the components of the customs value defined by the Code, not in full;
- in respect of which the customs authority has information on violation of the rules of classification of goods in accordance with the UKTZED;
- in respect of which the customs authority has information on the unreliable declaration of the country of origin, which affects the receipt of customs payments to the budget.
Quarterly inspection schedules will be published on the official website of the State Customs Service by the 15th day of the last month of the quarter preceding the quarter of inspections. The customs authorities must complete documentary checks and cross-checks started before February 24, 2022, by July 1, 2024.
The moratorium on audits for taxpayers who:
- import humanitarian aid during martial law;
- located in the temporarily occupied territories;
- are located in areas of active hostilities or possible hostilities.
This law regulates the procedure and timeframes for customs control and clearance of certain categories of goods, ensuring the efficiency and transparency of customs procedures in Ukraine.