{"id":2841,"date":"2026-05-29T03:33:43","date_gmt":"2026-05-29T00:33:43","guid":{"rendered":"https:\/\/svaroglaw.com\/mytni-spory\/"},"modified":"2026-09-14T17:22:48","modified_gmt":"2026-09-14T14:22:48","slug":"mytni-spory","status":"publish","type":"page","link":"https:\/\/svaroglaw.com\/en\/mytni-spory\/","title":{"rendered":"Lawyer specialising in customs disputes"},"content":{"rendered":"

The commonest customs dispute in Ukraine is an adjustment of customs value<\/strong>. The pattern is standard: the declarant states the contract price, customs refuse to accept it, demand additional documents under Art. 53(3) of the Customs Code<\/span>, and then issue an adjustment decision, assessing duty and VAT on \u201ctheir\u201d value, most often by the fall-back method.<\/p>\n

The law is more on the declarant\u2019s side than it looks. Under Arts. 54\u201355 of the Customs Code the customs authority must prove<\/strong> that its doubts about the declared value are well founded: it must name the specific discrepancies in the documents and explain how they affect the price. A reference to the price being \u201cbelow the level in the database\u201d is not accepted by the courts as such a ground, and this position is now settled in the Supreme Court\u2019s practice on Arts. 53\u201358 of the Customs Code.<\/p>\n

A customs disputes lawyer is there so that you do not pay the assessment just to get the goods released, but release them against a guarantee, have the decision set aside and get the money back together with your legal costs.<\/p><\/blockquote>

<\/svg>+38 095 554-54-24<\/span><\/a>legal consultation<\/span><\/div>\n

The main categories of dispute<\/h2>\n
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Adjustment of customs value<\/h3>

Customs disagree with the declared price and determine it by another method. The result: duty and VAT assessed, sometimes penalties too.<\/p><\/div><\/article>

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Classification of goods under the tariff nomenclature<\/h3>

Customs change the commodity code and the duty rate rises. The dispute is purely technical, and it is won with an expert report and the manufacturer\u2019s documentation.<\/p><\/div><\/article>

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Refusal to recognise the country of origin<\/h3>

Losing the preference under a free trade agreement means paying the full rate of duty.<\/p><\/div><\/article>

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Breach of customs rules<\/h3>

Non-declaration, false declaration, movement outside customs control. The consequences: fines, and often confiscation of the goods<\/strong>.<\/p><\/div><\/article>

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Refusal of customs clearance<\/h3>

And delayed release of the goods: direct losses to the business from idle transport, storage and broken contracts.<\/p><\/div><\/article>

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Refund of overpaid duties<\/h3>

Once an adjustment decision is set aside, the money still has to be recovered.<\/p><\/div><\/article><\/div>\n

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

Adjustment of customs value: what the court checks<\/h2>\n

Customs are entitled to doubt, but they must justify<\/strong> the doubt. This is what the court examines in an adjustment decision, and what we build into the claim:<\/p>\n

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Whether the documents demanded were needed at all<\/h3>

The list of documents evidencing value is set out exhaustively in Art. 53 of the Customs Code; additional documents (Art. 53(3)) may be demanded only where the basic ones contain discrepancies. A typical customs error is to demand the manufacturer\u2019s price list or the export declaration for a consignment whose documents contain no discrepancies at all.<\/p><\/div><\/article>

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Whether a specific reason for the doubt is given<\/h3>

\u201cThe declared value is below the price level for similar goods\u201d is not a justification. Specific discrepancies in the documents are needed, with an explanation of how they affect the price.<\/p><\/div><\/article>

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Whether the sequence of methods was followed<\/h3>

Customs cannot go straight to the fall-back method: Art. 57 of the Customs Code requires them to work through the earlier methods in order and justify why each is impossible<\/strong> to apply.<\/p><\/div><\/article>

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Whether the goods compared are genuinely similar<\/h3>

Often the \u201canalogue\u201d is a product of different quality, specification, consignment size or delivery terms.<\/p><\/div><\/article>

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Whether discounts and contract terms are taken into account<\/h3>

A volume discount, a long-standing relationship and the Incoterms terms lawfully affect the price, and each of these is on its own a ground for setting the decision aside.<\/p><\/div><\/article><\/div>\n

What to do when clearance is disputed<\/h2>\n
  1. Do not accept the adjustment automatically.<\/strong> Paying the assessment does not lose you the right to challenge the decision, but nor does it make the challenge automatic.<\/li>
  2. Release the goods against a guarantee<\/strong> (Art. 55(7) of the Customs Code). The goods are released on payment of duties at the declared value with a guarantee for the difference, and the dispute runs separately. Idle time costs more than a lawyer.<\/li>
  3. File additional documents<\/strong> within 80 days of release (Art. 55(8)): customs must consider them and may cancel their own decision.<\/li>
  4. Record every customs demand in writing<\/strong>: which documents were requested, and on what basis.<\/li>
  5. Keep the full file<\/strong>: contract, invoice, payment and transport documents, manufacturer\u2019s price lists, correspondence.<\/li>
  6. Challenge the decision<\/strong> in the administrative court.<\/li><\/ol>\n

    Challenging a decision: deadlines and procedure<\/h2>\n

    Decisions on value adjustment and classification, and a refusal card, are challenged in the administrative court<\/strong> within six months of the day you learned of the decision (Art. 122 of the Code of Administrative Procedure). An administrative appeal<\/a> to a higher customs authority is also possible (Arts. 24\u201325 of the Customs Code), but it rarely produces a result.<\/p>\n

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    Court fees<\/strong> in 2026: for a company, 3,328 UAH for a non-monetary claim (one subsistence minimum); for a monetary claim 1.5 % of the value, but not less than 3,328 and not more than 33,280 UAH; for a sole trader a monetary claim is 1 %, from 1,331.20 to 16,640 UAH. Filing through the Electronic Court multiplies the rate by 0.8.<\/p><\/div><\/div>\n

    If you win, the court fee and the legal costs are recovered from the customs authority. Overpaid duties are refunded<\/strong> on the declarant\u2019s application (Art. 301 of the Customs Code).<\/p>\n

    Confiscation of goods<\/h2>\n

    The harshest consequence of a breach of customs rules. Cases of breaches carrying confiscation (Arts. 472, 473, 476, 482, 483 of the Customs Code) are heard by the local general court (Art. 522), and the court\u2019s ruling can be appealed within 10 days of it being made (Art. 529). So this category runs separately from administrative proceedings, and the two procedures must not be confused.<\/p>\n

    What works in the defence:<\/strong><\/p>\n