Application of reduced customs rates is a reason for an inspection

On March 3, the order of the Ministry of Finance of Ukraine "On Approval of Changes to the Procedure for Planning Documentary Field Inspections by Customs Authorities" dated January 13, 2023 No. 22 entered into force.

In particular, it is provided that the reasons for including in the plan-schedule of documentary checks of the State Customs Service based on the results of the analysis of foreign economic operations of enterprises using the risk management system are, among other things:

1. registration of customs declarations with the application of reduced import duty rates;
2. availability of information regarding the non-compliance of the actual use of goods moved across the customs border of Ukraine with the stated purpose of such movement and/or the conditions of the final use procedure.

In addition, it was established that in the case of a change in the name, location, place of tax registration of an enterprise, receiving information on the liquidation, reorganization, closure or termination of an enterprise, making a court decision to open bankruptcy proceedings or declaring an enterprise bankrupt, changing the area of customs activity in connection with its reorganization (liquidation) of the customs office no later than on the 1st day of the second month of the quarter in which such an inspection is planned, proposals for making changes to the schedule of documentary inspections of the State Customs Service shall be sent to the State Customs Service.