Partial resumption of customs inspections from May 1st

On March 20th, the Verkhovna Rada adopted in full draft law No. 9456 amending the Customs Code of Ukraine regarding the customs clearance of biomethane. The text of the draft law also includes an amendment regarding the resumption of customs inspections.

Starting from May 1st, 2024, documentary inspections and on-site verifications that were initiated and not completed before February 24th, 2022, will be resumed, except for those subject to a moratorium.

Documentary inspections will be conducted if safe conditions for their implementation exist. Inspections that were initiated (resumed) but cannot be completed due to the absence of safe conditions for their implementation will be suspended until safe conditions are restored and/or obstacles to their implementation are removed.

Enterprises may be included in the quarterly plans-schedules of documentary planned on-site inspections of the customs authority in 2024 if they:

• import excisable goods into the customs territory of Ukraine;
• export goods from the customs territory of Ukraine subject to export duties prescribed by law;
• have submitted customs declarations with exemptions from customs duties, the use of privileges, deferred payment of customs duties;
• if there is information regarding violations of goods classification rules under the Ukrainian Classification of Goods for Foreign Economic Activity;
• if there is information at the customs authority regarding inaccurate declaration of the country of origin.

Quarterly plans-schedules will be published by the 15th of the last month of the quarter preceding the quarter in which such documentary planned on-site inspections will be conducted.

The moratorium will continue to apply to taxpayers importing goods into Ukraine recognized as humanitarian aid during the period of martial law.

The moratorium on conducting documentary inspections is also established for taxpayers located in the temporarily occupied territories of Ukraine, in territories where active hostilities are taking place, or in territories of possible hostilities, until the last day of the month in which the temporary occupation of the respective territories was ended, or the hostilities on the respective territory were ended, or the possibility of hostilities on the respective territory was terminated. In case of change of the taxpayer's location to another territory of Ukraine, the moratorium will continue until the date of state registration of the change of location.