Expected strategic result 2.3.1.1. Preconditions for possible corruption among customs officers have been eliminated by introducing a rule to the effect that backup methods of customs value appraisal can be applied exclusively within the framework of appellate procedures

the law has taken effect, which has amended the Customs Code of Ukraine, according to which the section on verifying the customs valuation has been aligned with EU Regulation No. 952/2013 dated October 9, 2013, the Agreement on the Implementation of Article VII of the GATT, and Article VII of the General Agreement on Tariffs and Trade of 1994;

A standard algorithm of actions for customs officials when verifying the correctness of customs valuation of goods at the stage of customs clearance and after its completion has been developed.

the results of the expert survey have demonstrated that:
a) more than 75 percent of customs policy professionals have reported the absence of cases where the customs authorities would unjustifiably use the backup method of determining the customs value of goods (5 percent), and more than 75 percent of officials of customs authorities and representatives of the business community are aware of amendments to customs legislation pertaining to control over the correctness of customs valuation of goods (5 percent);
b) more than 50 percent of customs policy professionals have reported the absence of cases where the customs authorities would unjustifiably use the backup method of determining the customs value of goods (3.5 percent), and more than 75 percent of officials of customs authorities and representatives of the business community are aware of amendments to customs legislation pertaining to control over the correctness of customs valuation of goods (3.5 percent);
c) more than 25 percent of customs policy professionals have reported the absence of cases where the customs authorities would unjustifiably use the backup method of determining the customs value of goods (1.5 percent), and more than 75 percent of officials of customs authorities and representatives of the business community are aware of amendments to customs legislation pertaining to control over the correctness of customs valuation of goods (1.5 percent).