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21.05.24
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Concerning the renewal of the powers of customs authorities to conduct documentary inspections

On May 14, 2024, the President of Ukraine signed the Law of Ukraine No. 3613-IX dated 20.03.2024 "On Amendments to the Customs Code of Ukraine and Other Laws of Ukraine on the Peculiarities of Customs Control and Customs Clearance of Certain Categories of Goods", published in the Holos Ukrainy on 15.05.2024, No. 35(87), which restored the powers of the customs authorities to conduct documentary checks of compliance with the requirements of the legislation of Ukraine on customs matters (temporarily suspended in accordance with subparagraph 1 of paragraph 912 of Section XXI "Final and Transitional Provisions" of the Customs Code of Ukraine).

The Law, in particular, restores the following:

- Scheduled on-site documentary inspections;

- unscheduled on-site documentary inspections;

- off-site documentary inspections;

- counter-checks.

The customs authorities are obliged to renew for the unused period the documentary checks and counter-checks that were started and not completed before February 24, 2022. At the same time, acts (certificates) on the results of documentary audits, counter-checks, objections to audit reports, tax assessment notices, the procedure for delivery of which has not been completed by February 24, 2022, shall be sent (delivered) by July 1, 2024.

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 determined by this Code, not in full;

- in relation to which the customs authority has information on violation of the rules of classification of goods in accordance with the UKTZED;

- in relation to 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 schedules of documentary scheduled on-site inspections of customs authorities 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 in which such documentary scheduled on-site inspections will be conducted.

At the same time, the moratorium on documentary inspections of compliance with the requirements of the Ukrainian customs legislation with respect to taxpayers has been extended:

on the importation of goods recognized as humanitarian aid during the period of martial law into the customs territory of Ukraine;

whose location as of the date of the beginning of the

Temporary occupation is the territory of Ukraine temporarily occupied by the Russian Federation - until the last day of the month in which the temporary occupation of the respective territories was completed, and in case of a change of location by the taxpayer to another territory of Ukraine - until the date of state registration of the change of location;

military operations is the territory where active military operations are being conducted - until the last day of the month in which the military operations on the relevant territory were completed, and in case of change of the taxpayer's location to another territory of Ukraine - until the date of state registration of the change of location;

possible military operations is the territory of possible military operations - until the last day of the month in which the possibility of military operations in the relevant territory was terminated, and in case of a change of location to another territory of Ukraine - until the date of state registration of the change of location.

State Customs Service of Ukraine

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