Appealing unlawful actions of customs authorities

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Nowadays, it is possible to appeal the actions of the customs authority both administratively by filing a complaint to a higher authority, and judicially by filing a statement of claim to the administrative court

Lawyer for administrative cases, customs lawyer and lawyer for disputes at customs protects clients and at the stage of administrative appeal, and during the trial (defense in court) and makes appellate and cassation appeal in the courts of appropriate instance.

The norms governing administrative appeal of actions at customs are provided for in the Customs Code of Ukraine.

Right to appeal

Every person may appeal against an action, inactivity, decision of customs authorities, different organizations and their officials, if he/she thinks that his/her freedoms, rights or interests are violated by such actions, decisions or inactivity.

The following may be subject to appeal:

• decisions - acts, by which customs authorities, organizations, their officials make decisions on those issues, which are stipulated by the law of Ukraine on customs state affairs, satisfy applications, complaints, petitions of certain legal entities or individuals, or are liable by refusal to satisfy them accordingly;
• appeal actions - different actions of customs officials or other customs employees, which are related to the fulfillment of all the duties imposed on them by the Code and many other acts of the law of Ukraine;
• inactivity - absence of performance by customs organizations, officials and other employees of all those duties that were assigned to them by the Customs Code and other acts of the law of Ukraine, or their failure to make all those decisions on issues that relate to their authority for a period of time that is determined by law.

Appeals against tax notifications-decisions of the customs authorities are made in accordance with the procedure established by the Ukrainian Tax Code.

The procedure for appealing actions, decisions, inactivity of customs organizations, bodies, their officials and many other employees to high-level bodies and officials.

1. High-level officials with respect to officials and other employees of customs authorities and organizations shall be the heads of these same organizations and bodies.
2. The highest level bodies shall include:

• Customs checkpoints, the main structural subdivisions of which shall be Customs checkpoints;
• with regard to customs houses, specialized organizations - the central body of executive power, which ensures implementation of the state policy in the field of state customs affairs, appealing against illegal actions;
• concerning the central executive authority ensuring the implementation of the state policy in the area of state customs affairs. Executive power ensures the formation and is engaged in the implementation of state policy in the financial sphere.

3. Appeal, activity, inactivity of an official or some other customs employee shall be submitted to the head of this organization or body;
4. An appeal against a decision, inactivity of the head of a customs post shall be filed with the customs office, the structural subdivision of which is the same customs post;
5. An appeal against a decision, inactivity, action of the head of a customs office, customs specialized body, organization shall be filed to a certain central authority, ensuring the implementation of state policy in the field of customs state affairs;
6. An appeal against the action, decision, inactivity of the head of the authority ensuring the implementation of the state policy in the area of state customs affairs shall be filed with the central authority. It ensures the formation of the policy in the field of finance and implements it, if it is not stipulated by law.
7. The implementation of a decision that has been appealed may be suspended in whole or in a certain part by the official body or by the person examining the appeal. The official or body examining the complaint shall provide the person who made the complaint with a written, reasoned response. There must be a written substantiated response within the time limit specified by law. Thus, the execution of the appealed tax notice-decision is carried out in the manner provided for by the Tax Code of Ukraine.

Appeal against actions, decisions, inactivity of customs authorities or their officials in court.

1. The decision, inactivity, actions of customs authorities or all their officials may be appealed in court in the manner prescribed by law.
2. In the event that inactivity, activity, decision of a customs authority or its official is appealed to a high-level official and to the court at the same time. The
3. court shall open proceedings on the case. Consideration of the appeal by the high-level body shall be terminated.

Responsibility of customs authorities, organizations, their officials and other employees.

1. Customs officials and other Customs employees who have made wrongful decisions, performed wrongful actions or allowed inactivity, including personal selfish purposes or in favor of other persons, shall bear administrative, criminal and disciplinary responsibility, in accordance with the law.
2. The damage, which was caused to persons or their property by different illegal actions, decisions, inactivity of customs authorities, organizations, or their officials and other employees in the process of fulfilling their work duties, shall be compensated by these organizations, bodies in the order, which is determined by law.

Appealing the actions of customs authorities with Legal Solutions on a turnkey basis.

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