Risks Associated With Customs Clearance (Processing)

  • During customs clearance, coming of goods with risk profiles, in the framework of the SCSU automised system of risk analysis and management, with the further strengthening of customs control.
  • During exporting, coming of goods with risk criteria, in accordance with the Joint Order of the State Tax Administration of Ukraine and SCSU dated July 12, 2004 N 512/387 (The State Control on Performing Exporting Operations with Certain Kinds of Goods).
  • Application to a FEA company of the special sunctions of the Ministry of Economy of Ukraine: imposing a penalty, temporary embargo, individual licensing (Article 37 of the Law of Ukraine On Foreign Economic Activity dated April 16, 1991 N 959-XII).
  • Refusal of a Customs Authority to accept a contract and (or) documents for customs clearance, due to their incomplience and/or violation of requirements of legal regulatory acts.
  • Embargo by Customs Authorities and/or other State Authorities of importing goods into Ukraine or exporting goods from Ukraine (Article 196 of the Customs Code of Ukraine).
  • Delay in customs processing, with additional expenses for storage of goods at Temporary Storages, Customs Warehouses, re-processing of documents, division of a commodity lot for sepaprate goods in accordance to their types and (or) articles, etc.
  • Examination of goods at Customs, with additional expenses for loading-unloading of goods, restoration of marketable conditions of broached pack, etc.
  • Costs for examination of goods.
  • Changing of a code of a commodity in accordance with the UCC FEA declared by the FEA entity, by Customs, that causes increasing of obligatory customs fees and duties and/or obtaining additional permissions from State Authorities.
  • Correction of a declared customs value of goods by the Customs that that causes increasing of obligatory customs fees and duties.
  • Requesting additional documents from the FEA entity by the Customs.
  • Refusal of the Customs to provide a privileged regime to the FEA entity.
  • Refusal of the Customs to provide preferences on the customs duty and VAT to the FEA entity.
  • Suspension of customs clearance of goods on the basis of data of the Customs Register of Intellectual Property Right Objects that are protected under the Law.
  • Penalties for the violations prescribed by Articles 469, 470, 471, 472, 474, 475, 476, 477, 478, 479, 480, 481, 482, 483, 484 and 485 of the Customs Code of Ukraine.
  • Cоnfiscation of goods for the violations prescribed by Articles 471, 472, 473, 476, 482 and 483 of the Customs Code of Ukraine.
  • Conduction of in office audits and documentary inspections by the Customs after release of goods, with the follow-up additional charging of obligatory customs fees in case of incompliance with the legal regulatory acts.
  • Finding out an inconsistent information in a delivery control document or TIR, shipping and forwarding documents, regarding weight, title or cost of goods, a country of origin of goods.
  • Finding out corrections and erasures in a delivery control document or TIR, shipping and forwarding documents, which gave not been certified in accordance to the prescribed procedure.
  • Failoure to provide even one of the documents required for the customs clearance purposes.
  • Declaration in the customs declaration of the goods that belong to a «group of risks» or a group of «cover» (the list is specified by the SCSU).
  • Substential difference between a gross weight and net weight of goods that are forwarded in one vehicle, carrier or container.
  • Inconsistence of the data in an electronic notice from a Customs Authority, a postal item, a delivery control document or TIR, with the data declared in a Cargo Customs Declaration, if these inconsistent data will cause decreasing of customs fees and duties to be paid.