Customs penalty and confiscation
Appeal of customs fines and confiscation by a customs lawyer in Odessa
The imposition of penalties or confiscation in cases of customs rules violations is regulated by the Customs Code of Ukraine.
Article 461 of the Customs Code of Ukraine establishes the types of administrative penalties for violations of customs rules.
The following administrative penalties may be imposed for violations of customs rules:
warning;
fine;
confiscation of goods, commercial vehicles – direct objects of customs rules violations, goods, vehicles with specially made hiding places (compartments) used to conceal goods – direct objects of customs rules violations from customs control (excluding commercial vehicles used solely for transporting passengers and goods across the customs border of Ukraine along specified routes and flights, carried out according to the schedule based on international agreements concluded in accordance with the law), as well as vehicles used to transport goods – direct objects of customs rules violations across the customs border of Ukraine outside the location of the customs authority.
Article 464 of the Customs Code of Ukraine provides the definition of a fine.
- A fine as an administrative penalty for violations of customs rules consists of imposing on the person subject to administrative liability for such violation the obligation to pay money to the state budget in an amount determined by this Code depending on the type and nature of the committed violation.
- Payment of the fine, if administrative penalty in the form of confiscation of goods, vehicles specified in paragraph 3 of Article 461 of this Code, is not applied, does not exempt the person who committed the customs rules violation from payment of customs duties, except for cases provided by this Code.
According to Article 465, Confiscation as an administrative penalty for violations of customs rules consists of the forced seizure of goods, vehicles specified in paragraph 3 of Article 461 of this Code, and their free transfer into state ownership.
Confiscation of goods, vehicles is applied regardless of whether these goods, vehicles are owned by the person who committed the violation.
A fine in a case of violations of customs rules is imposed by a Decision.
The decision of the customs office in cases of violations of customs rules can be appealed to: the Central Executive Authority implementing the state customs policy; the Local General Court as an administrative court in the manner provided by the Code of Administrative Court Procedure of Ukraine (first part of Article 529 of the Customs Code of Ukraine).
According to Article 531 of the Customs Code of Ukraine, grounds for canceling a decision on imposing an administrative penalty for violations of customs rules or for terminating proceedings in cases of violations of customs rules are:
- lack of evidence of customs rules violations in the actions of the person being held responsible;
- bias or incompleteness of proceedings or its biased consideration; discrepancy between the conclusions stated in the decision and the actual circumstances of the case;
- issuance of a decision by an unauthorized person, unjustified denial of participation and consideration of the case by the person held responsible or their representative, as well as other restrictions on the rights of participants in proceedings on violations of customs rules and its consideration;
- incorrect or incomplete classification of the committed violation;
- imposition of a penalty not provided by the Customs Code of Ukraine.
This list is not exhaustive.
A customs lawyer in Odessa provides services in customs law:
- consultation of individuals/legal entities on customs legislation;
- expert examination and study of documents related to the foreign economic activity of legal and physical persons;
- familiarization with materials of cases of violations of customs rules; preparation of applications, complaints, appeals against decisions in cases of violations of customs rules;
- appeal against decisions, rulings to central customs authorities;
- appeal against decisions, rulings, and actions of customs authorities in judicial order;
- full legal support of cases of violations of customs rules.
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