66501

12.08.2024

Customs routine: With the BOC’s assistance, a children’s goods manufacturer defended the customs value of soda

Customs issues: Valuation L'viv region

A Kyiv-based children’s goods manufacturer filed a complaint with the Business Ombudsman Council (BOC) against the Lviv Customs.

It was revealed that the customs authorities adjusted the customs value of imported soda, but their justification lacked detail. The company tried to confirm the declared customs value with documents at its own discretion.

However, this did not affect the opinion of the Lviv Customs. The customs authorities stated discrepancies in the documents and adjusted the customs value.

The Council supported the complainant’s position. During the consideration of the complaint, the State Customs Service (SCS) voiced concerns that had not been previously mentioned either during the customs clearance or in the decision of the Lviv Customs to adjust the customs value. This occurred because during the administrative appeal procedure, the SCS conducts a comprehensive review of the documents submitted for customs clearance and provides its own assessment, not limited to the regional customs office’s conclusions.

BOC, for its part, promptly assisted in substantiating the accuracy of the provided documents. The Council also helped to coordinate the documents and explanations that the company later additionally submitted to refute the doubts of the SCS.

As a result, the company defended its position, and the SCS canceled the decision to adjust the customs value.

 

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