Disputes with customs authorities
Disputes with DFS on issues: Customs cost, application of customs procedures. The amount of customs payments, the period for which they must be paid. Persons required to pay customs payments, refund of overpaid or unnecessarily recovered customs payments. Losses caused by illegal actions (inaction) and decisions of customs authorities, as well as their officials. All of these, as well as other issues, may be the subject of a dispute between a participant in foreign economic activity and customs.
The law firm AGTL, based on practical experience, will carry out an administrative and judicial appeal against the actions of customs.
The grounds and causes of disputes with customs authorities
Customs disputes are based on various grounds and reasons. For example, the political situation in the country is also affected. After all, it is due to the high level of interest of customs officers in inflating fees and fines. It is no secret that customs authorities are one of the main sources of budget revenues in our country. Conceding probably only tax. In a crisis situation, when the budget deficit is increasingly felt, customs officers are required to increase revenues to the budget. As a result, in recent years the situation in the field of customs clearance has changed significantly and in some places has tightened. Thus, officials are scrupulously looking for ways to increase business fees, sometimes forgetting about business rights.
However, let’s take it out of brackets and name just a few of them.
Legal framework – customs regulation legislation
Customs law is enshrined in thousands of different documents, including both international legal acts and treaties, and domestic ones. From the Constitution of Ukraine to internal orders of letters and explanations of the customs authorities, as well as other bodies. This is inevitably accompanied by contradictions and conflicts, not to mention the fact that only a high-class specialist can navigate the legal framework, but not an ordinary VED participant.
Another global problem of customs law is a large number of appraisal concepts. Customs officials independently decide the issues of the sufficiency of evidence, and the experts involved in customs are not always objective both in assessing the value of the goods and in categorizing the products as one or another type. The amount of the coAP fine for legal entities depends on an expert assessment of the value of the goods, and it can exceed the real value of the goods many times. Not all customs brokers, as well as managers of VED enterprises and companies, have legal education.
Incompetence of DFS customs officers
The problems of interaction with customs authorities are not only in the gaps of legal regulation, but also in the peculiarities of the work of the authorities, in particular – the incompetence of customs officers. Contrary to popular belief, officials are often not experts in customs law: they may not even take into account some internal instructions.
Types of customs disputes
Depending on the subject, customs disputes can be conditionally divided into several types.
Administrative – related to the imposition of sanctions under the law: fines and confiscation of property. This group includes complaints of business, entrepreneurs on unfair administrative responsibility. Administrative fines are often imposed “post-factum” on the results of the cost calculation check by the regulatory fiscal authorities.
Commercial – related to the application of customs legislation. The most extensive category of disputes, including such global issues as incorrect charging of fees and duties, complaints about the actions of officials.
Tax – related to the legislation on taxes, that is, complaints about incorrect vat accrual.
How to resolve the customs dispute?
There are two main methods:
- Administrative, out-of-court. Filing a complaint with higher customs authorities in some cases will help to challenge the actions of officials. The advantages of the method are quick consideration, no additional costs in the form of fees, the decision came into force from the day of adoption.
- Appeal to the court. If the decision could not be appealed in pre-trial, the VED member can file a lawsuit in the administrative court.
Overpriced customs value
Administrative and judicial appeals against the overstatement of customs value are one of the most complex categories of disputes. Many such disputes can bring even an experienced lawyer to a standstill. This necessitates the involvement of a lawyer who specializes in such cases. In order for a customs dispute to be resolved in your favor, it is necessary that the lawyer representing your interests has not only theoretical knowledge of customs law, but also a lot of practical experience.
The main condition for the realization of the right to import into Ukraine or export goods from Ukraine is to observe the order and rules of their movement across the customs border of Ukraine. Failure to comply with which can lead to adverse consequences, including in the form of bringing persons to administrative responsibility.
Judicial practice shows that customs authorities make a large number of errors in the production of customs control, which makes challenging their acts and actions (inaction) an effective tool to protect your rights. The involvement of an experienced specialist who understands the intricacies of customs control in detail can save you from the need for a trial. When the customs authority is presented with sufficient arguments, apparently indicating the illegality of his actions, it is safe to say that a customs officer would prefer to accept your position than to expect a trial.
Benefits of services
- Solving the most non-standard tasks related to foreign economic operations.
- A professional approach to the client.
- Guarantee of the quality of services provided.
- Legal aid in a short time on urgent issues.
- Discounts for regular customers.
Specialists of our company will promptly assist in assessing the advantages and risks in appealing the facts of confiscation and forced sale of goods, imposition of penalties, fines by customs control bodies.
Many companies are afraid of litigation, but completely in vain. Any decision in the case will not affect further relations with customs authorities. The probability of winning in court from a state body depends on the specific circumstances.
Call! +38 (050) 676-34-45, +38 (098) 028-08-51.