Cancellation of tax invoices. Closing cases on violation of customs rules. Refund of overpaid customs duties. Representation from the moment of administrative appeal to the Supreme Court.
Fedoryshyn & Partners is a company for which customs disputes are a daily routine, not a one-time experiment. More than 100 cases across Ukraine: customs value adjustments, refusal cards, fuel and lubricants protocols, classification decisions. We know how customs thinks and how to work with it.
Send the decision to the customs office – we will assess the prospects of appealing for free.
Why us?
Customs law is one of the company’s key practices. We don’t just know the Customs Code – we know how customs makes decisions. Why this backup method, why these “similar goods”, why these grounds in the refusal card. This understanding allows us to build protection on a point-by-point basis – not according to a template, but for a specific situation.
What sets us apart:
- Focuses on customs and tax law. These are the key practices of the company with the largest volume of cases, a well-established methodology and a team that deals with them on a regular basis.
- Geography – all of Ukraine. We work with customs offices all over the country and know the specifics of each one.
- All instances. We work from the initial analysis of documents to cassation in the Supreme Court.
- An honest assessment. If the case is unpromising, we will say so before we start working, not after payment.
What situations do people contact us with
Adjustment of customs value
The customs decided that your goods are worth more than you declared and charged additional customs duties. You were issued a decision to adjust the customs value and a refusal card along with it.
This is the most common type of customs dispute. According to the statistics of the Supreme Court, in most cases of customs value adjustment, decisions are made in favor of the importer, provided that the declarant has provided a full package of documents in accordance with Article 53 of the CCU and has correctly applied the main method of customs value determination (Article 58 of the CCU).
What we do:
- Analyzing the decision on adjustments and the grounds relied on by the customs
- We check whether the procedure has been followed (Articles 54-55 of the Commercial Code): whether there was a consultation, whether a reasoned justification was provided, whether the reserve method was correctly applied
- We appeal administratively (complaint to the State Customs Service) and/or in court
- We refund overpaid customs duties after the decision is canceled
Card of refusal in customs clearance
You have been denied the release of goods into free circulation. A refusal card is not just a formality: while it is valid, the goods are kept in the customs warehouse, and you incur direct losses – warehouse rent, production downtime, and breach of contracts.
The grounds for issuing a refusal card are defined in Article 256 of the CCU. In practice, the customs often goes beyond these grounds or fails to provide proper justification. In such cases, the decision is subject to revocation.
What we do:
- Analyzing the refusal card for compliance with the requirements of Art. 256 of the TCU and Order of the Ministry of Finance No. 631
- Prepare a complaint or lawsuit demanding to oblige the customs to complete the clearance
Protocol on violation of customs regulations (PMM)
The customs drew up a protocol for failure to declare, false declaration, evasion of customs duties or other violations (Articles 468-485 of the CCU). The consequences range from fines to confiscation of goods.
What we do:
- We analyze the protocol for procedural violations (deadlines, drafting procedure, notifications)
- Assessing qualifications
- Preparing a defense position for a court hearing
- We are working to reduce the sanction or completely close the proceedings
Classification of goods according to UKTVED
Customs changed the product code and the duty rate increased. Or vice versa: you are not sure of the correct classification and want to avoid risks before the delivery.
Classification disputes are among the most technically complex. They require not only knowledge of the Basic Rules of Interpretation of the UKTZED and the Explanatory Notes to the Harmonized System, but also an understanding of the technical characteristics of a particular product.
Що ми робимо:
- Analyzing the correctness of the classification according to the Basic Rules of Interpretation
- We appeal against classification decisions in administrative and judicial proceedings
- If necessary, we engage the expertise of the CCI or independent experts
Customs inspections (in-house and documentary)
Customs initiated an inspection – desk or documentary (scheduled/unscheduled). The results are additional charges, fines, or a fuel and lubricants report.
What we do:
- We accompany the inspection from the moment of receipt of the order – we monitor compliance with the procedure
- Preparing objections to the inspection report
- Appealing against the tax violation notification letters issued based on the results of a customs inspection
How we work
Step 1. Analyze the situation
You send us the customs decision, protocol or other document. We study the materials and provide a written opinion within 1-2 business days: whether there are grounds for appeal, what are the prospects and what is the best way to resolve the issue. This stage is free of charge.
Step 2. Strategy and actions
If you decide to work with us, we agree on a strategy, terms, and cost. We prepare a complaint or a lawsuit, collect evidence, and, if necessary, file a security for the claim to unlock the goods.
Step 3. Representation
We represent your interests in the State Customs Service, administrative courts of all instances, including the Supreme Court. You receive regular reports on the progress of the case.
Step 4. The result
After a positive decision, we monitor its implementation: refund of overpaid payments, clearance of goods, and closure of proceedings.
Send the decision to the customs office – we will assess the prospects of appealing for free.
Results of work
Case 1. Cancellation of customs value adjustment and refusal card
Situation. An importer of chemical raw materials submitted for customs clearance two consignments of goods from China (fiberglass, FOB). The customs decided that the declared value was undervalued, so it decided to adjust both declarations and issued refusal cards.
What they did. We proved that the declarant provided a full package of documents under Article 53 of the Customs Code (contract, specification, invoice, bill of lading, payment documents), and the customs did not provide a reasoned justification for the use of the reserve method and did not explain the adjustments for the volume of the consignment and commercial conditions.
Result. The court canceled the decision on adjustments and refusal cards. The overpaid customs duties were refunded.
Case 2. Closing the proceedings on fuel and lubricants when changing the UKTZED code
Situation. The customs changed the UKTZED code to a batch of construction materials and drew up a protocol under Art. 485 of the CCU (customs evasion). The declarant was accused of providing false information to determine the code.
What they did. We proved the absence of intent as a mandatory element of the offense under Art. 485 of the CCU.
Result. The proceedings were closed. The goods were returned to the declarant.
Case 3. Cancellation of a tax violation notice for UAH 12 million based on the results of a customs audit
Situation. After a documentary inspection, the customs office charged the importer UAH 12 million (duty + VAT) for the allegedly unlawful use of the privilege.
What they did. We went through all three court instances and proved that the company had the right to apply for the benefits when importing the goods in question.
Result. The court canceled the tax violation notification letter in full. The Supreme Court confirmed the correctness of our position.
Case 4. Closing the case on fuel and lubricants due to an error in the certificate of origin
Situation. The declarant submitted for clearance a consignment of goods with preferential treatment. Due to a technical error in the certificate of origin (a mismatch in the brand of goods), the goods were cleared without preference – but the customs still drew up a protocol on the fuel and lubricants.
What they did. We filed a motion to close the proceedings. They proved that: the goods were actually registered without preference (i.e., the payments were paid in full), the correct certificate exists, the error was technical in nature and did not indicate an intention to evade payment.
Result. The proceedings were closed due to the absence of an offense.
Send the decision to the customs office – we will assess the prospects of appealing for free.
When we say no
- We do not take on a case if we see that the chances of success are minimal.
- An honest assessment at the start is not a refusal to help. It is respect for your time and money. If we take a case, it means we see real reasons for the result.
Frequently asked questions
How long is the appeal period?
Depends on the type of decision. Administrative appeal of the decision on customs value adjustment – 10 working days from the date of receipt (Article 24 of the CCU). Judicial appeal – 6 months (Article 122 of the CAPU). In any case, the sooner you apply, the more remedies you have.
How much do your services cost?
The cost depends on the complexity of the case. A preliminary assessment of the situation is free of charge. After analyzing the documents, we will name a specific amount.
Can you guarantee the result?
No, we don’t. The rules of attorneys’ ethics prohibit us from guaranteeing the outcome of a legal dispute, and we do not do so. What we do guarantee is an honest assessment of the prospects before starting work, conscientious handling of the case and full transparency about the course of the process.
Is it necessary to go through an administrative appeal before a court?
For decisions on customs value adjustment, no, you can go straight to court. As practice shows, an administrative appeal is not always an effective way to protect yourself.
Do you work only with large companies?
No, we don’t. We work with businesses of all sizes, from sole proprietorships to large-scale manufacturing. The key criterion is the existence of grounds for appeal, not the size of the company.
Customs authorizations
In addition to disputes, we also support clients in obtaining customs authorizations, which are permits that grant special rights to a company in customs procedures. In the recent period, we have successfully obtained:
- Customs broker authorizations – permits that give the right to represent the interests of importers before the customs authorities
- Authorization to use a general guarantee – a company can use one financial guarantee to ensure payment of customs duties for several transactions
- Authorizations for the use of special type seals – the right to apply their own seals to vehicles and containers instead of customs securities
- Authorization for the simplified declaration procedure – the ability to submit a customs declaration with a reduced amount of information with the subsequent submission of an additional declaration
- Authorization for the procedure of release at the location – the company receives the right to clear the goods in its own warehouse without the need to deliver them to the customs post
The process of obtaining authorization involves interaction with the State Customs Service, preparation of documents, confirmation of compliance with the criteria and passing an inspection by the customs authority. We support the client at every stage – from preliminary assessment of readiness to obtaining a decision.
Time limits for appeal are limited
Administrative appeal of the decision to adjust the customs value takes 10 business days. For other decisions, the timeframe may be even shorter. If you have received a customs decision that you do not agree with, send it for analysis. The preliminary assessment is free of charge.
