Customs started a pilot of post-customs control
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The State Customs Service has started a pilot project of post-customs control.
About this informs press service of the State Customs Service.
The recommendation-technical pilot project on the implementation of post-customs control is one of the forms of control defined by the Customs Code.
Post-customs control consists in checking the information specified in the customs declaration and submitted documents. The main directions of its implementation of post-customs are:
- control over the correctness of the determination of the tax base;
- control over the correctness of the classification of goods according to UKTZED;
- control by determining the country of origin of goods;
- control over the provision of tax benefits, the completeness and timeliness of payment of customs payments;
- control over the reliability of the declaration of weight, quantitative and qualitative indicators, technical and physico-chemical characteristics of goods that affect the level of taxation;
- control over compliance with the requirements of customs regimes defined by the ICU;
- control over the observance of the provisions of the legislation on non-tariff regulation by the subjects of foreign trade.
The State Customs Service noted that post-customs control is not carried out for all customs clearances.
Post-customs control of specific customs clearances is carried out by customs clearance based on the results of the application of the risk management system.
Post-customs control is possible only with respect to customs declarations, the registration of which was completed no later than 30 calendar days before the start of post-customs control.
During such control, the customs office, which carried out the customs clearance of the goods, may request documents that were not submitted for customs clearance but contain information that allows checking the data declared in the customs declaration.
We remind you:
Customs officers at the “Sheghini-Medika” checkpoint discovered 3,526 hermetically sealed packages of coffee beans of the trade mark “Gimoka”, which the resident of Lviv Oblast called “personal belongings” in the declaration.
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