The customs inspections will be officially renewed from May 1, 2024

The Verkhovna Rada of Ukraine adopted in the second reading the Draft Law providing the renewal of customs inspections.

The Draft Law No. 9456 dated July 3, 2023 "On amendments to the Customs Code of Ukraine on customs clearance of biomethane" (hereinafter - the "Draft Law") was adopted in the second reading, which restores customs documentary inspections from May 1, 2024.

The Draft Law, in particular, provides for:

• prolongation for an unexpired period of documentary inspections (cross-checks) that were initiated and hadn’t been completed till February 24, 2022
• within 60 days from the date of entry into force of the Draft Law, the right to send (deliver) acts (statements) on the results of documentary inspections, cross-checks, objections to the inspection acts, tax notices, the delivery procedure of which had not been completed till February 24, 2022.

Documentary inspections may be initiated if there are safe conditions for their conduction, namely safe access to documents and premises of companies, providing inventories, taking samples of goods, etc.

Documentary inspections that have been initiated (renewed), but cannot be completed due to the lack of safe conditions for their conduction, will be suspended by the decision of the head of the customs authority or the person performing his/her duties until the safe conditions are restored and/or the obstacles to conduction of inspection are removed. Also, such a decision may be made upon a motivated application from the inspected company.

The Draft Law stipulates that the following companies may be included in the quarterly plans-schedules of documentary inspections in 2024: 

• that import into Ukraine the excisable goods and the goods similar to those that are subject to special types of duty
• that export goods from Ukraine that are subject to export duties
• that have drawn up customs declarations with relief from customs duties, using of privileges, and payment in instalment
• in respect of which there is information on not fully declaring of customs value components
• in respect of which there is information on the violations of the rules of commodity classification of goods in accordance with the UCG FEA
• in respect of which there is information on incorrect declaring of the country of origin, which affects the revenues of customs payments to the budget.

An important provision of this Draft Law is that quarterly plans-schedules of documentary inspections will be published on the official website of the State Customs Service of Ukraine, and this is a novation in the customs legislation. 

In addition, we would like to emphasize that, taking into account the suspension of the limitation period, for the purposes of planning inspections the customs authorities will be able to use the records on possible customs violations during the last 5 years that accumulated during martial law.

At the same time, temporarily, starting from May 1, 2024, a moratorium on documentary inspections will be in effect from May 1, 2024 for companies:

• regarding the import of goods recognised as humanitarian aid into Ukraine
• the location of which is in the temporarily occupied territories, the territories where active or possible hostilities are taking place.