Lawyers of the Transcarpathian customs office defended the interests of the state in the Supreme Court of Ukraine
The Supreme Court of Ukraine has taken a final decision in favor of the Transcarpathian customs office in the case that went through all levels of litigation. The customs office was defending the state's interests in the case against one of the subjects of foreign economic relations that tried to mislead the customs authorities.
Thus, in 2013, according to the Customs Code of Ukraine, a documentary inspection of one of the subjects of foreign economic activity was conducted. As a result, a significant understatement of customs value of imported goods was found out.
During the customs control in the form of post-entry audit, infringements of customs legislation were found out, which took place in 2012, when a domestic company performed the customs clearance of two deliveries of various assortment (furniture, pieces of furniture, etc. made and originating from Italy), during which the customs value was determined and declared by the company itself.
The thing was that after arrival from Italy (the senders were the relevant Italian manufacturers of goods) to the Hungarian company warehouse, the goods, without even reloading to another vehicle, were dispatched to the Ukrainian company, while new consignment notes were made in which a company registered in the city of Hong Kong, China was indicated as the sender. The value of the goods indicated in the invoices of that company was much lower than that in the corresponding export declarations under which the goods has been exported from Italy.
Following the post-entry audit, the customs office determined the amount of tax obligations totaling about 700,000 UAH, but the company appealed against these tax notices in court.
Thus, only three years after the attempt of illegal transportation of goods across the customs border of Ukraine, the Supreme Court took the final decision in this case in favor of the customs authorities.
Currently, the work to recover the tax debt from the importer company continues.