ESR

2.3.2.2. Preferential administration of customs payments based on the results of post-audit control has been introduced

Problem solving:

2.3.2. Nontransparent approaches to classification of goods, determination of their customs value, and scheduling of audits

Deadlines for all measures within ESR

01.03.2023 - 31.03.2025

Implementation of SACP measures within ESR

Total number of measures – 6

1 3 2

Implemented In progress Not started

Implementation of SACP measures within the scope of the Problem by main main performers

State Customs Service of Ukraine

Ministry of Finance of Ukraine

33.3%

Summarized general information on Measures

№	Name of the measure	The main implementer	Co-implementors	Performance indicator	Monitoring results (latest)	Статус
1	2.3.2.2.1 Conducting ongoing monitoring of the effectiveness of post-customs control measures, including with the involvement of business associations, and annual public reporting on the results of application of post-audit control	State Customs Service of Ukraine		The annual report has been made public.	There is progress in the implementation of the measure	In progress
2	2.3.2.2.2 Gathering and publishing annual statistical data on the forms of control carried out by customs officials, making it possible to determine the share of post-customs control measures among other forms of control	State Customs Service of Ukraine		The annual statistics have been made public	There is progress in the implementation of the measure	In progress
3	2.3.2.2.3 Ensuring an increase in the share of post-customs control measures among other customs control forms, taking into account the statistical data published as part of the assignment indicated in subclause 2.3.2.2.2	State Customs Service of Ukraine		The percentage of post-customs control activities is growing annually compared to the other forms of control.	There is progress in the implementation of the measure	In progress
4	2.3.2.2.4 Drafting an order on amendments to the Procedure for Risk Analysis and Assessment, Development and Implementation of Risk Management Measures for Purposes of Determining the Forms and Scope of Customs Control, approved by the order of the Ministry of Finance dated July 31, 2015, No. 684, according to which the risk management system is used to determine whether or not post-customs control should be carried out.	Ministry of Finance of Ukraine	Державна митна служба України	The draft order has been publicized for a public discussion.	The measure was implemented on time and in full	Implemented
5	2.3.2.2.5 Holding a public discussion of the draft order indicated in subclause 2.3.2.2.4, and ensuring its revision (if needed), issuance, and submission for state registration	Ministry of Finance of Ukraine		The public discussion has been conducted and its results have been made public.		Not started
6	2.3.2.2.6 Supporting the state registration of the order indicated in subclause 2.3.2.2.4 and its official publication	Ministry of Finance of Ukraine	Міністерство юстиції України	The state registration of the order has been completed.		Not started

Indicators of achievement of ESR

Total number of indicators – 3

Indicators fully achieved – 0

Partially achieved indicators – 0

Indicators with a score of 0% – 3

Summarized general information about Achievement Indicators

№	Indicators	Weight (%)
№	Indicators	Weight (%)	1	A report is published annually on the application of post-clearance control based on the results of monitoring of the effectiveness of post-clearance control measures, including with the involvement of business associations.	40%
2	Amendments to the Procedure for Risk Analysis and Assessment, Development and Implementation of Risk Management Measures for Purposes of Determining the Forms and Scope of Customs Control, approved by the order of the Ministry of Finance dated July 31, 2015, No. 684, have taken effect, according to which the risk management system is used to determine whether or not post-customs control should be carried out.	50%
3	the results of the expert survey have demonstrated that: a) more than 75 percent of experts on customs policy evaluate the effectiveness of implementation of the customs post-audit as a factor of mitigation of manifestations of corruption at customs offices as high or very high (10 percent); b) more than 50 percent of experts on customs policy evaluate the effectiveness of implementation of the customs post-audit as a factor of mitigation of manifestations of corruption at customs offices as high or very high (7 percent); c) more than 25 percent of experts on customs policy evaluate the effectiveness of implementation of the customs post-audit as a factor of mitigation of manifestations of corruption at customs offices as high or very high (4 percent).	10%

ESR