Author: Anastasia Holovatyuk, Lawyer at F&P
1. Relevance of the topic
In 2025, Ukrainian businesses will face tighter control over customs clearance of imported goods. Legislative changes, in particular the entry into force of Law No. 3926-IX, are aimed at harmonizing customs legislation with EU standards and increasing the transparency of foreign economic activity. In this context, the responsibility of importers for providing false information in customs declarations is gaining special attention.( PwC)
2. Legislative changes: new rules of the game
On October 31, 2024, amendments to the Customs Code of Ukraine came into force, which provide for:
- implementation of updated customs clearance and post-audit procedures;
- strengthening liability for submitting false information in customs declarations;
- introducing criminal liability for intentional submission of false information that leads to customs evasion.
In particular, Article 485 of the Customs Code of Ukraine provides for a fine of 50% to 100% of unpaid customs duties for submitting false information that affected the determination of the customs value, product code or country of origin.
3. Case law: emphasis on intent and evidence
In its decisions, the Supreme Court of Ukraine emphasizes the need to prove the importer’s intent in submitting false information. In particular, in case No. 760/14721/16-a, the court noted that the mere fact of incorrect determination of the UKTZED product code is not a violation if there is no evidence of intentional underpayment of customs duties.(KPMG)
4. Practical implications for business
Inaccurate information in customs declarations may result in:
- charging additional customs duties and fines;
- delays in customs clearance of goods;
- loss of business reputation and trust on the part of partners.
Particular attention should be paid to the correct determination of the customs value of goods. In case of doubts about the accuracy of the information provided, the customs authorities have the right to request additional documents to confirm the declared value.(DLF)
5. Recommendations for importers
It is recommended to minimize the risks associated with submitting false information in customs declarations:
- ensure that all documents submitted to the customs authorities are thoroughly checked;
- use the services of qualified customs brokers and lawyers;
- implement internal procedures for controlling the correctness of customs documents;
- conduct regular staff training on current changes in customs legislation.
6. Conclusion
In 2025, the liability of importers for submitting inaccurate information in customs declarations will become particularly relevant. Changes in legislation and increased control by the customs authorities require businesses to pay increased attention to the correctness of customs documents. Ensuring transparency and compliance of customs clearance with legal requirements is a key factor in successful foreign economic activity.
