Farm equipment importer gets partial recognition of customs class by SFS

Tax issues: Other issues Kyiv region

Subject of complaint: State Fiscal Service of Ukraine (SFS)
Complaint in brief: On October 6, 2016, the Complainant, an importer of farm equipment, addressed a complaint to the BOC about the SFS’s assignment of the proper customs classification code to five models of soil-preparation equipment that the Complainant had classified as cultivators. The dispute over customs classifications between the Complainant and the SFS had gone on for 2 years.
Action taken: On October 26, the BOC investigator attended a meeting with the Customs Department of the SFS. As a consequence, within two weeks, two of the five models were recognized as cultivators. The remaining three were classified as tractors by the SFS. The SFS provided arguments in support of its decision based on the way that the equipment was constructed.
Result achieved: The BOC investigator decided to close the case as resolved partly in favor of the Complainant.

Next case:: SFS stops systematic increases of the declared customs value of imported goods