Appeal of Resolutions on Violation of Customs Rules

A resolution of a Customs Authority on a case of violation of customs rules can be appealed in the central executive power authority which provides for the implementation of the State Policy in the sphere of the State customs activity, or in a local common court as an administrative court, under the procedure, prescribed by the Code of Administrative Legal Proceedings of Ukraine.

A resolution of the central executive power authority which provides for the implementation of the State Policy in the sphere of the State customs activity on a case of violation of customs rules, аs well as its resolution on an appeal of the resolution of a Customs Authprity on the same case can be appealed in a local common court as an administrative court, under the procedure, prescribed by the Code of Administrative Legal Proceedings of Ukraine.

An appeal (an administrative suit) of a resolution of a Customs Authority on a case of violation of customs rules should be submitted within a term determined by the Code of Administrative Legal Proceedings of Ukraine (during ten days after issuing the resolution). In case of falour of filing the appeal within this term due to extenuating circumstances, this term, on the application of the person who files the appeal (brings the administrative suit), can be revived by the appropriate Customs Authority, the central executive power authority which provides for the implementation of the State Policy in the sphere of the State customs activity, or by the court.

If the resolution of a Customs Authority was appealed simaltaneously in the central executive power authority which provides for the implementation of the State Policy in the sphere of the State customs activity, and in court, and the court takes the administrative complaint to examination, the processing of the complaint the central executive power authority which provides for the implementation of the State Policy in the sphere of the State customs activity should be discontinued.