Every person has the right to appeal a decision, actions or inaction (negligence) of Customs Authorities, their officials and other employees, if this person believes that these decisions, actions or inaction caused violation of his/her rights, freedoms or interests.
A decision, action and inaction of Customs Authorities, agencies, their officials and other employees can be appealed in officials and in supervising authorities and/or in court.
Requirements to the form and contents of complaints of citizens, terms of their submission, the procedure and time frames of their consideration, аs well as responsibility for unlawful acts associated with presentation and consideration of complaints, are specified by the Law of Ukraine On the Appeal f Citizens. The complaint should contain a certain information on a subject of appeal and should be properly argumented. In case when an applicant while filing the appeal can not provide appropriate evidences, those evidences may be provided later on but within a legally specified term for consideration of the appeal.
If a decision, action and inaction of a Customs Authority or its official were simultaneously appealed in a supervising authority (its official) and in court, and the court opens proceedings on this case, consideration of the appeal by the supervising authority (official) should be discontinued.
If the redress of the appeal of a decision, action and inaction of Customs Authorities or their officials is associated with financial compensation, they should be paid from the State Budget by territorial authorities of the central executive power authority that provides for the implementation of the State Policy in the sphere of treasury execution of the budget, on the basis of the decision of the court, authority or official regarding redressing of the appeal in whole or partially, under the legally prescribed procedure.