Updated authority of customs bodies for document inspections: the law has come into force.

On May 14, the President signed Law No. 3613-IX on amendments to the Customs Code, which was published on May 15 and came into force on May 16, with the exception of a specific provision. The law restores the authority of customs bodies to conduct document inspections, which had been temporarily suspended according to subparagraph 1 of paragraph 9-12 of Section XXI of the Customs Code.

The law reinstates the conduct of:

• Scheduled field document inspections;
• Unscheduled field document inspections;
• In-house document inspections;
• Counter inspections.

Document inspections and counter inspections that were initiated before February 24, 2022, must be completed by July 1, 2024.

Criteria for Including Enterprises in Inspection Plans for 2024:

• Import of excisable goods or goods with special types of duties;
• Export of goods with established export duties;
• Filing of declarations with exemptions from customs duties, benefits, or deferrals;
• Presence of information about incomplete declaration of customs value;
• Violations of goods classification according to the Ukrainian Classification of Goods of Foreign Economic Activity (UCGFEA);
• Incorrect declaration of the country of origin of goods.

Quarterly inspection plans will be published on the website of the State Customs Service by the 15th of the last month of the previous quarter.

Extended Moratorium on Inspections Regarding Taxpayers:

• For the import of humanitarian aid during martial law;
• For enterprises in temporarily occupied territories until the end of occupation or relocation;
• For enterprises in areas of active or potential hostilities until the end of hostilities or relocation.