According to Part 1 of Article 24 of the Customs Code of Ukraine of March 13, 2012 № 4495-VI (as amended), hereinafter — the CCU, every person has the right to appeal against decisions, actions or inaction of the bodies of income and charges, their officials and other staff if it believes that these decisions, actions or inaction violated his rights, freedoms or interests.
The decision of the customs authorities are the individual acts by which bodies of income and charges or their officials make decisions on the issues, provided by the laws of Ukraine on state customs and satisfy complaints, requests, demands of specific individual or legal persons or denied their satisfaction ( Clause 1 Part 2 of Article 24 of the CCU).
The procedure for appealing decisions, actions or inaction of the bodies of income and charges, their officials and other staff to the officials and bodies of the highest level is determined by Article 25 of the CCU.
Legal proceedings with the customs authorities are one of the most difficult categories of disputes, because during foreign operations disputes with customs and regulatory authorities are everyday occurrence.
Standards of the CCU determine that if the law or other regulations on civil cases allow ambiguous interpretation of rights and responsibilities of enterprises and individuals transporting goods or carrying out operations with goods under customs control, thus there is an opportunity to the benefit of companies and citizens and in favor of the body of income and charges — such decision must be taken in favor of these enterprises and citizens.
In practice, the customs authorities do not always decide in favor of entities engaged in foreign economic activities and citizens.
The specialists of LLC «ACTIV CONSULTING GROUP» will find effective ways to protect your legal rights and interests and provide you with professional legal assistance in appealing decisions of customs authorities and representation in the court.