On March 13, 2012, a new Customs Codewas adopted, which was agreed upon, amended and supplemented for a long time. Even after its adoption, hundreds of amendments were made. In addition to high fines of 300% of the amount of underpaid customs payments, the Code contains a number of positive aspects. In particular, it made it possible to finalize accidentally undeclared goods after customs clearance without drawing up a protocol and imposing penalties.
According to Article 269, paragraph 3 of the TCU, if after customs clearance of cargo, in the absence of customs inspection, were found additional goods that were accidentally sent by the sender, customs may authorize amendments to the declaration to increase the number of goods in connection with the discovery of undeclared goods on the basis of a written request.
With paper declaration, trivial accidental errors can be detected and prevented during inspection. However, in the case of electronic declaration, when the declaration has already been entered into the database, due to the work of the Automated System for Risk Analysis and Management (АСАУР), such errors can lead to serious consequences, up to and including a protocol for violation of customs regulations.
Sometimes after filing the declaration, the customer informs that the sender has mixed up the information and it is necessary to carry out a physical inspection or correct the data on the trademark, net weight, technical description, etc.
The only way out of such a situation is to revoke the electronic declaration and resubmit it with the correct data. However, if the ASAUR risk criterion for customs inspection has been triggered, it is prohibited to revoke the declaration before the inspection.
According to Article 269 of the Customs Code of Ukraine, in case of detection of violations of customs rules with regard to declared goods, it is prohibited to change or revoke this declaration until the completion of proceedings on the relevant cases, except when the declarant independently applies to the customs office with a request to make changes to the customs declaration.
The statement that is sent from the MDOffice or QDPro customs brokerage program shall indicate the reasons for revoking the customs declaration. If the new information or reasons for revocation are supported by documents that were not submitted at the time of declaration, the application must be accompanied by these documents in paper or electronic form, depending on the method of declaring the goods.
If during the resubmission of the declaration, gr.31 (Description of Goods), gr.33 (UKTZED Code) is changed, especially if the amount of customs duties is changed, it is necessary to send an additional free-form electronic application with the reasons for revocation and justification, as well as documents confirming these reasons.
Thus, there are two possible ways to resolve the situation:
Without customs inspection: an application for revocation of the declaration is submitted and the declaration is resubmitted.
P.S. Do not forget to warn the inspector, otherwise your application may be overlooked.
With customs inspection: sending to the department of nomenclature, customs laboratory to identify discrepancies, which may lead to the drawing up of a protocol on violation of customs rules and other consequences.
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