Problem

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

General information about the problem

The analysis of the practical application of customs legislation and judicial practice prompts the conclusion that one of the most common factors fostering corruption in the customs process is the lack of transparency in the classification of goods and the determination of their customs value.
The solution to this problem should be consistent with the steps taken by Ukraine in the process of the customs reform aimed at harmonizing national customs legislation with EU customs legislation.
Over the years, there is a discernible systemic ineffectiveness of decisions and actions of customs officials, as well as large-scale abuse of power, which affects business in the form of financial losses, time costs and other costs. The lack of response to ineffective decisions and/or abuses, the lack of assessment of such ineffectiveness and the failure to respond perpetuate the trend of ineffective work of the customs authorities inflicting losses on businesses.
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Implementation of SACP measures within the limits of the problem

The total number of OSR – 2
All measures of the SACP
measures, the implementation of which as of 31.03.2024
is about to begin to be completed
1 5 1 3
10
Implemented In progress Not implemented Not started
Measures implemented (fully and partially) - 1 (10%)

Deadlines for all measures

01.03.2023 - 31.12.2025

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

State Customs Service of Ukraine

0%
6

Ministry of Finance of Ukraine

25%
4

Achievement of ESR within the limits of the Problem

The total number of OSR – 2

SUMMARIZED GENERAL INFORMATION ON THE IMPLEMENTATION OF THE PROGRAM MEASURES IN TERMS OF DIRECTIONS, PROBLEMS AND EXPECTED STRATEGIC RESULTS

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№ Name of the ESR Name of the measure The main implementer Monitoring results (latest) Performance note % виконаних заходів (fully and partially)
1.1. ESR 2.3.2.1 Conditions have been created to enable Ukraine to receive preliminary customs information from the customs authorities of the European Union pertaining to goods exported to Ukraine from their territories 2.3.2.1.1. Monitoring the usage of the international computerized transit system (hereinafter “NCTS”) State Customs Service of Ukraine There is progress in the implementation of the measure In progress
0% 0/ 4
1.2. 2.3.2.1.2. Ensuring the development and deployment of NCTS (phase 5) State Customs Service of Ukraine The measure has not been implemented Not implemented
1.3. 2.3.2.1.3. Ensuring the development and deployment of NCTS (phase 6) State Customs Service of Ukraine Not started
1.4. 2.3.2.1.4. Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to supplement the provisions of the Customs Code of Ukraine as amended by the Law of Ukraine dated August 15, 2022, No. 2510-ІХ On Amendments to the Customs Code of Ukraine and Other Laws of Ukraine Pertaining to Certain Issues of Implementation of Chapter 5 of Section IV of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, which pertain to the use of the electronic transit system, the electronic system for management of guarantees, and their components, with provisions dealing with the implementation of import and export control systems compatible with the ones used in the EU Ministry of Finance of Ukraine Implementation of the measure has started on time In progress
2.1. ESR 2.3.2.2 Preferential administration of customs payments based on the results of post-audit control has been introduced 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 There is progress in the implementation of the measure In progress
100% 6/ 6
2.2. 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 There is progress in the implementation of the measure In progress
2.3. 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 There is progress in the implementation of the measure In progress
2.4. 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 The measure was implemented on time and in full Implemented
2.5. 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 Not started
2.6. 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 Not started

Key sources on the state of the problem:

1. НАЗК: Аналіз проблеми

Assessment of the situation by international monitoring mechanisms and organizations: