The Verkhovna Rada has allowed from May 1, 2024 to partially resume inspections of compliance with the requirements of the legislation of Ukraine on customs matters, including regarding the timeliness, reliability, completeness of accrual and payment of customs duties, suspended since February 24, 2022 for the period of martial law.
Corresponding changes are provided for in the final and transitional provisions of the Customs Code contained in the text of bill No. 9456 on customs control and clearance of biomethane.
“From May 1, 2024, documentary checks that were started and not completed before February 24, 2022 will be resumed for the unused period,” says the text of the comparative table prepared for the second reading.
It is clarified that the norm does not apply to documentary checks and counter-verifications, for which a moratorium is provided.
It is established that from May 1, 2024, until the suspension or lifting of martial law in Ukraine, documentary checks of compliance with the requirements of the legislation of Ukraine on customs matters, including timeliness, reliability, completeness of accruals and payment of customs duties, are carried out by customs authorities if there are safe conditions for their carrying out.
It is indicated that the quarterly schedules of documentary planned on-site inspections of the customs authority in 2024 may include enterprises importing excisable goods into the customs territory of Ukraine, as well as exporting from the customs territory of Ukraine goods for which an export duty is established by law, those who have completed customs declarations with exemption from customs duties, the use of benefits, and payment of customs duties in installments.
Temporarily, from May 1, 2024, a moratorium is introduced on conducting documentary checks of compliance with the requirements of the legislation of Ukraine on customs matters in relation to taxpayers importing goods, in particular those recognized as humanitarian aid, during the period of martial law.