According to Art. 458 of the Customs Code of Ukraine (hereinafter — the CCU) violation of customs regulations is an administrative offense which is unlawful, guilty (intentional or reckless) action or inaction that infringe on established laws of Ukraine procedure of movement of goods, vehicles for commercial use through customs border of Ukraine, bringing their to the bodies of income and charges for customs control and customs clearance as well as operations with goods under customs supervision or control which entrusted to the income and charges, and for which the administrative responsibility is provided.
Administrative responsibility for the offenses provided by the CCU comes if this offense does not entail criminal liability.
The subjects of administrative responsibility for offense of customs regulations (hereinafter — the customs offense) may be the citizens who at the time of the offense reached 16 years old, and at the customs offense by by enterprises — the officials of these enterprises.
In the case of the customs offense is important the subject of the offense and the quality of the case of administrative offenses.
The specialists of LLC «ACTIV CONSULTING GROUP» on the analysis of the situation and the documents that were the basis for a report of the customs offense will be able to give an opinion on the prospects of the case both at the customs authority and in the court.
If necessary, we will prepare a complaint against the decision in the case of the customs offense to the central executive body to form and implement the national tax and customs policy, or legal action in accordance with the effective legislation.