The State Customs Service implements a recommendation technical pilot project on the implementation of post-customs control as one of the forms of control defined by Article 336 of the Customs Code of Ukraine.
This is stated in the message of the Customs Service, Ukrainian News Agency reports.
The purpose of the project is the practical implementation of the provisions of Article 337-1 of the Customs Code.
Conducting post-customs control consists in checking the information specified in the customs declaration and submitted documents.
The main areas of post-customs control are:
- control over the correctness of determining the tax base;
- control over the correctness of the classification of goods according to the Ukrainian Classifier of Goods of Foreign Economic Activity (UKTZED);
- control by determining the country of origin of goods;
- control over the provision of tax benefits, the completeness and timeliness of payment of customs payments;
- control over the reliability of the declaration of weight, quantitative and qualitative indicators, technical and physical and chemical characteristics of goods that affect the level of taxation;
- control over compliance with the requirements of customs regimes determined by the Customs Code of Ukraine;
- control over the observance of the provisions of the legislation on non-tariff regulation by foreign economic activity subjects.
Post-customs control is not carried out for all customs clearances.
Post-customs control of specific customs clearances is carried out by customs based on the results of the risk management system.
Also, post-customs control is possible only with respect to customs declarations, the registration of which was completed no later than 30 calendar days before the start of post-customs control.
During the post-customs control, the customs office, which performed the customs clearance of the goods, may request documents that were not submitted for customs clearance but contain information that allows checking the data declared in the customs declaration.
It should be noted that post-customs control is not a documentary check of compliance with the requirements of Ukrainian legislation on customs matters.
Tax notices-decisions based on the results of post-customs control are not issued.
At the same time, the results of post-customs control are taken into account by the risk management system and during the selection of enterprises for further documentary checks.
In case of detection of errors and/or inconsistencies in the data, the customs office informs the declarant about such inconsistencies.
As Ukrainian News Agency earlier reported, in 9 months of 2023, the amount of customs violations increased 3 times to UAH 7.1 billion.
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