This statement was made O.Baldynyuk commenting CMU Resolution number 724 from 16.09.2015 y.
Relevant CMU, directly contrary to the Customs Code of Ukraine, only complicated and so negative situation with the problem of determining the customs value, he said Ukrkondpromu.
The vast majority of customs declarations, filed domestic confectionery companies during customs clearance, fell under risk criterion for the contract price due to the fact, the price of imported products below, than the average customs value of similar goods in the last six months. Despite the availability of direct agreements and contrary to Section 3 Customs Code of Ukraine, Customs authorities invited importers documents, confirming contract price of products. Importers must either provide the following documents, and it is unknown whether they satisfy the customs, or agree to adjust customs value toward its overestimation, explain in the Association.
Adjustment of the customs value toward overstatement is a chronic disease of national customs authorities, said O.Baldynyuk. He noted, that customs systematically overestimates the contract price of imported raw materials Ukrainian confectionery enterprises, and this leads to additional costs to pay import duty, VAT and duties. Despite the court decision on the illegality of such adjustments, return the already paid money to the state budget is a major complication.
Despite the manipulations around the customs value, CMU decision unjustifiably increased the number of man-hours, who spends working with customs authorities, added Baldynyuk.
said O.Baldynyuk, which allow effective solutions to the problem of overstating the customs value is legislative consolidation of the principle of control procedures and validation declarant declared customs value of imported goods after customs clearance, or so-called, Post-audit and strengthen individual responsibility for customs inspectors unjustified shift to a backup method of determining the customs value instead of the main - the price agreement.
As you know, 16.09.2015 y. CMU adopted Resolution number 724 "On the use of risk management system benchmarks customs value", which introduced the use by income and charges in the risk management system of uniform benchmarks customs value of goods during customs clearance, imported into the customs territory of Ukraine under the customs regime of import.
The said Resolution contrary to the Customs Code of Ukraine. In particular, Section 3 Customs Code established an exhaustive list of methods of customs valuation, imported to Ukraine under the customs regime of import, of which the primary - a price agreement (contract) on goods, imported. Applications, benchmarks customs valuation Customs Code of Ukraine provided. In addition, directive applying these benchmarks customs value contradicts the obligations of Ukraine under the WTO Agreements and Association Agreement with the EU.
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