Fines for submitting false information at customs

The Law of Ukraine No. 2760-IX from the 16th of November 2022 "On Amendments to the Customs Code of Ukraine Regarding the Settlement of the Issue of Administrative Liability for Actions Aimed at Unlawful Exemption from Payment of Customs Payments or Reduction of Their Size, as well as Other Illegal Actions Aimed at Evasion from Payment of Customs Payments" entered into force.

From now on, illegal actions and submission of false information when transporting goods across the borders of Ukraine will be punished with fines in the amount of 50 to 150 percent of the unpaid amount of customs payments.

Misdemeanors that can lead to fines include false information about:

• conditions of the foreign economic agreement (contract),
• weight or quantity (taking into account permissible losses under proper storage and transportation conditions),
• the country of origin, sender and/or recipient of the goods,
• determination of the product code according to the UCT ZED (Ukrainian classification of goods of foreign economic activity) and its customs value,

as well as non-payment of customs payments within the period established by law, or other illegal actions aimed at

• evasion of customs payments,
• the use of goods, in respect of which benefits have been granted regarding the payment of customs payments, for purposes other than those in connection with which such benefits were granted.