Lawyer specialising in customs disputes

The most common customs dispute in Ukraine is the adjustment of customs value. The pattern is standard: the declarant states the contract price, customs does not accept it, requests additional documents, and then issues a decision on the adjustment — and imposes additional customs duties based on ‘its own’ valuation.

The good news is that case law in this area tends to favour businesses. The customs authority is obliged to prove that its doubts regarding the declared value are well-founded, rather than simply claiming that the price is ‘below average’. The courts do not accept formal doubts.

A lawyer specialising in customs disputes is needed not to pay the additional charges ‘just to get the goods released more quickly’, but to recover that money — along with legal costs.

+38 095 554-54-24 — legal advice

Main categories of disputes

Adjustment of customs value. Customs does not agree with the declared price and determines it using the reserve method. The result is additional charges for customs duty, VAT and, sometimes, fines.

Classification of goods under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED). Customs changes the commodity code — and the duty rate increases. The dispute is purely technical and can be resolved through expert analysis and the manufacturer’s documentation.

Refusal to recognise the country of origin. The loss of preferences under a free trade agreement means the full duty rate applies.

Breaches of customs regulations — failure to declare, false declarations, movement outside customs control. Consequences: fines, and often confiscation of goods.

Refusal of customs clearance and delay in the release of goods — direct losses for the business: transport downtime, storage costs, and breach of contracts.

Refund of overpaid duties — when a decision to adjust the duty is revoked, the money must also be refunded.

Adjustment of customs value: how to challenge it

Customs authorities have the right to raise doubts, but are obliged to justify their doubts. What we check:

Whether the requested documents are actually necessary. Customs authorities often request documents that are not required by law or are not relevant to determining the value.

Is a specific reason for the doubt stated? “The declared value is lower than the price level for similar goods” is not a valid justification. Specific discrepancies in the documents are required.

Has the sequence of methods been followed? The customs authority cannot immediately apply a fallback method — it is obliged to systematically check the previous methods and justify why it is impossible to apply each one.

Are comparable goods being compared? Often, a ‘comparable’ is taken to be a good of a different quality, configuration, batch size or delivery terms.

Have discounts and contract terms been taken into account? Wholesale discounts, long-term cooperation, specific delivery terms — all these factors lawfully influence the price.

Each of these points constitutes an independent ground for overturning the decision.

What to do in the event of a disputed invoice

1. Do not automatically agree to the adjustment. Paying the additional amount does not deprive you of the right to appeal the decision — but it does not make the appeal automatic either.
2. Release the goods under a guarantee. This allows business to continue uninterrupted: the goods are released, whilst the dispute is dealt with separately. Downtime costs more than a solicitor.
3. Record all customs requirements in writing — which documents were requested, and on what grounds.
4. Keep the full set of documents — contract, invoice, payment documents, transport documents, manufacturer’s price lists, correspondence.
5. Appeal against the decision — in the administrative court.

Appeals: time limits and procedure

Decisions by the customs authority may be appealed in an administrative court (an administrative appeal to a higher authority is also possible — but this rarely yields results).

Court fees for a legal entity in non-pecuniary claims — 3,328 UAH (1 minimum subsistence level, 2026); for pecuniary claims — 1.5% of the claim value within the limits established by law.

If the case is won, the court fee and legal aid costs are recovered from the customs authority. Any overpaid amounts are subject to refund.

Confiscation of goods

The most severe consequence of a breach of customs regulations. It can be appealed, and successfully so.

What works:

• lack of intent — an error in the declaration, a technical slip-up, a mistake by the carrier;
• disproportionality of the sanction — confiscation of a consignment worth millions due to a discrepancy of a few per cent;
• procedural breaches when drawing up the report and detaining the goods;
• incorrect classification of the breach.

Speed is of the essence here: the longer the goods remain under seizure, the greater the losses, and the more difficult it is to prove their condition.

When a lawyer is not needed

If the clearance process went smoothly, the value was accepted, and the goods were released — there is no issue.

A lawyer specialising in customs disputes is needed when:

• customs adjusted the value and imposed additional charges;
• the commodity code under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED) has been changed;
• the country of origin has not been recognised — and you have lost your preferential treatment;
• clearance has been refused or release is being delayed;
• a report on a breach of customs regulations has been drawn up;
• the goods are being confiscated;
• you need to reclaim any overpaid duties.

How we work

1. We analyse the customs decision — whether the doubts are justified and whether the procedures have been followed consistently.
2. We check the documents — and highlight what is missing to overturn the decision.
3. We advise on the release of goods under guarantee — so that business does not come to a standstill whilst the dispute is ongoing.
4. We prepare an administrative claim with a full statement of grounds.
5. We conduct the case in court at all levels.
6. We recover overpaid charges — this is a separate stage following a successful outcome.

Cost of services

Separately: court fees (3,328 UAH — non-property claim by a legal entity in 2026), and, where necessary, a product expertise report.

Full price list · Commercial disputes

Questions and answers (Lawyer specialising in customs disputes)

Can an adjustment to the customs value be challenged?

Yes, and case law generally favours businesses. Customs authorities are obliged to prove that their doubts regarding the declared value are well-founded — courts do not accept the formal argument that ‘the price is lower than the average’.

Can goods be released whilst the dispute is ongoing?

Yes, subject to a guarantee. The goods are released, whilst the dispute over the value is resolved separately. Transport and storage delays usually cost more than a solicitor.

Will any additional charges be refunded if I have already paid them?

Yes. If the decision to adjust the value is overturned by the court, any overpaid amounts are subject to refund.

Customs has changed the goods’ code under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED). What should I do?

Appeal. The dispute is technical in nature and can be won by relying on the manufacturer’s documentation, the goods’ technical specifications and a commodity expertise report.

The goods are being confiscated. Is there any chance of success?

Yes. The following defences may apply: absence of intent, disproportionate sanction, procedural irregularities in drawing up the report, and incorrect classification. But you must act quickly.

How much are the court fees?

For a legal entity in a non-pecuniary claim — 3,328 UAH (2026). If the case is won, this is recovered from the customs authority along with legal fees.

Is it worth lodging an administrative appeal with a higher customs authority?

Rarely. In practice, it is more effective to take the matter straight to court — the higher authority usually upholds the lower authority’s decision.

How long does a customs dispute take?

First instance — 6–12 months. With an appeal, it takes longer. However, the release of goods under guarantee allows business operations to continue uninterrupted during this period.

What documents should I bring to the consultation?

The customs declaration, the decision on value adjustment or classification, the rejection notice, the contract, the invoice, payment and transport documents, and correspondence with customs.

Contact a customs disputes solicitor at Svarog

Send us the customs decision and the declaration — we will check whether the doubts regarding the declared value are justified and whether the sequence of methods for determining it has been followed. In this category of cases, businesses win more often than is commonly thought.

+38 095 554-54-24 · Kyiv, 7 Khoriva Street (Podil) · Mon–Fri 9:00–18:00