Tax and accounting insights for Ukraine
21.03.24
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Rada lifts moratorium on customs inspections

On March 20, the Parliament adopted the Law of Ukraine "On Amendments to the Customs Code of Ukraine on Customs Clearance of Biomethane" (basic draft No. 9456), which, among other things, restores customs inspections.

According to this document, the moratorium on:

♦ scheduled documentary inspections
♦ unscheduled documentary inspections (on-site and off-site)
♦ counter reconciliations;
♦ completion of initiated and uncompleted audits by February 24, 2022.

The moratorium remains in place for taxpayers registered in the temporarily occupied territories, territories of active and possible hostilities (according to the list of the Ministry of Reintegration).

The main grounds for inspections will be the availability of information indicating that the company has violated the requirements of the customs legislation.

Customs officers will be restored the right to inspect monetary, financial and accounting documents, reports, contracts, declarations, calculations, and other documents that may be related to foreign economic operations.

Also, according to the draft law No. 9456, taxpayers sending goods worth up to EUR 1,000 outside the customs territory of Ukraine in international postal or express shipments will not have to file regular customs declarations.

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