{"id":2841,"date":"2026-05-29T03:33:43","date_gmt":"2026-05-29T00:33:43","guid":{"rendered":"https:\/\/svaroglaw.com\/mytni-spory\/"},"modified":"2026-07-15T15:34:52","modified_gmt":"2026-07-15T12:34:52","slug":"mytni-spory","status":"publish","type":"page","link":"https:\/\/svaroglaw.com\/en\/mytni-spory\/","title":{"rendered":"Lawyer specialising in customs disputes"},"content":{"rendered":"

The most common customs dispute in Ukraine is the adjustment of customs value<\/strong>. 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 \u2014 and imposes additional customs duties based on \u2018its own\u2019 valuation.<\/p>\n

The good news is that case law in this area tends to favour businesses<\/strong>. The customs authority is obliged to prove<\/strong> that its doubts regarding the declared value are well-founded, rather than simply claiming that the price is \u2018below average\u2019. The courts do not accept formal doubts.<\/p>\n

A lawyer specialising in customs disputes is needed not to pay the additional charges \u2018just to get the goods released more quickly\u2019, but to recover that money \u2014 along with legal costs.<\/p>\n

+38 095 554-54-24<\/a> \u2014 legal advice<\/strong><\/p>\n

Main categories of disputes<\/h2>\n

Adjustment of customs value.<\/strong> 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.<\/p>\n

Classification of goods under the Ukrainian Classification of Goods for Foreign Economic Activity (UKT ZED).<\/strong> Customs changes the commodity code \u2014 and the duty rate increases. The dispute is purely technical and can be resolved through expert analysis and the manufacturer\u2019s documentation.<\/p>\n

Refusal to recognise the country of origin.<\/strong> The loss of preferences under a free trade agreement means the full duty rate applies.<\/p>\n

Breaches of customs regulations<\/strong> \u2014 failure to declare, false declarations, movement outside customs control. Consequences: fines, and often confiscation of goods<\/strong>.<\/p>\n

Refusal of customs clearance<\/strong> and delay in the release of goods \u2014 direct losses for the business: transport downtime, storage costs, and breach of contracts.<\/p>\n

Refund of overpaid duties<\/strong> \u2014 when a decision to adjust the duty is revoked, the money must also be refunded.<\/p>\n

\"Customs<\/a><\/p>\n

Adjustment of customs value: how to challenge it<\/h2>\n

Customs authorities have the right to raise doubts, but are obliged to justify<\/strong> their doubts. What we check:<\/p>\n

Whether the requested documents are actually necessary.<\/strong> Customs authorities often request documents that are not required by law or are not relevant to determining the value.<\/p>\n

Is a specific reason for the doubt stated?<\/strong> \u201cThe declared value is lower than the price level for similar goods\u201d is not a valid justification. Specific discrepancies in the documents are required.<\/p>\n

Has the sequence of methods been followed?<\/strong> The customs authority cannot immediately apply a fallback method \u2014 it is obliged to systematically check the previous methods and justify why it is impossible<\/strong> to apply each one.<\/p>\n

Are comparable goods being compared?<\/strong> Often, a \u2018comparable\u2019 is taken to be a good of a different quality, configuration, batch size or delivery terms.<\/p>\n

Have discounts and contract terms been taken into account?<\/strong> Wholesale discounts, long-term cooperation, specific delivery terms \u2014 all these factors lawfully influence the price.<\/p>\n

Each of these points constitutes an independent ground for overturning the decision.<\/p>\n

What to do in the event of a disputed invoice<\/h2>\n
    \n
  1. Do not automatically agree<\/strong> to the adjustment. Paying the additional amount does not deprive you of the right to appeal the decision \u2014 but it does not make the appeal automatic either.<\/li>\n
  2. Release the goods under a guarantee.<\/strong> This allows business to continue uninterrupted: the goods are released, whilst the dispute is dealt with separately. Downtime costs more than a solicitor.<\/li>\n
  3. Record all customs requirements in writing<\/strong> \u2014 which documents were requested, and on what grounds.<\/li>\n
  4. Keep the full set of documents<\/strong> \u2014 contract, invoice, payment documents, transport documents, manufacturer\u2019s price lists, correspondence.<\/li>\n
  5. Appeal against the decision<\/strong> \u2014 in the administrative court.<\/li>\n<\/ol>\n

    Appeals: time limits and procedure<\/h2>\n

    Decisions by the customs authority may be appealed in an administrative court<\/strong> (an administrative appeal to a higher authority is also possible \u2014 but this rarely yields results).<\/p>\n

    Court fees<\/strong> for a legal entity in non-pecuniary claims \u2014 3,328 UAH<\/strong> (1 minimum subsistence level, 2026); for pecuniary claims \u2014 1.5% of the claim value within the limits established by law.<\/p>\n

    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<\/strong>.<\/p>\n

    Confiscation of goods<\/h2>\n

    The most severe consequence of a breach of customs regulations. It can be appealed, and successfully so.<\/p>\n

    What works:<\/p>\n