Auditor

From a diversity of inspection types, the Expert&Consulting Group «UKRCUSTSERVICE» is ready to offer You the «Auditor» service including the following subservices:

  • a documentary inspection of classification of goods according to the UCC FEA;
  • a documentary inspection of application of preferences and a preferential regime;
  • a documentary inspection of определения таможенной стоимости;
  • an assessment of commercial effectiveness and legal transparency of freight forwarding activities and logistical schemes;
  • a complete inspection of all areas associated with the enforcement by an exterprise of the Ukrainian customs regulations.

According to the norms of the Customs Code of Ukraine № 4496-VI dated 13.03.12, a controlling authority (the SCSU, a Regional Customs and a Custom Office), has the right to exercise customs control through documentary on-site inspections (scheduled or unscheduled) and documentary remote audits of enforcement of the Law of Ukraine in the sphere of customs activities.

A documentary scheduled on site inspection is the inspection which is preplanned in the schedule of a Customs Authority and is conducted on the location of a company which is checked. In case of lacking appropriate conditions for the work of customs officials at the company’s site, the inspection, upon agreement of the company’s manager, may be conducted in the premises of the Customs Authorities. The scheduled on site documentary inspections are performed by the Customs Authorities on the basis of quarter plans which they develop, following the results of the FEA of enterprises with the application of the risk management system.

A documentary remote inspection is conducted in the following cases:

1) when signs detected of a potential violation of the Law of Ukraine in the sphere of customs activities, according to the results of analysis of electronic copies of customs declarations, information about goods that have passed through customs clearance, and which was received from the FEA entities and producers of these goods, and from the conclusions of the experts accredited in accordance with the Law;

2) when a documentary argumented information was received from the authorised agencies of foreign states about disconformation of the authenticity of the documents submitted to a Customs Authority relating to the goods that have passed through customs clearance, uncertainity of the data which they contain, аs well as requests of information on FEA with participation of FEA entities that are the residents of Ukraine.

To prevent all possible risks associated with the inspections by Customs Authorities listed above, You welcome to utilise our «Auditor» service.

Timely identification of errors and urgent measures to eliminate them will help You to avoid penalties and, probably, further court proceedings.