This provision is included in the draft budget, tax, and customs policy for 2027. The document provides for a number of amendments and additions to the Customs Code. Specifically, it is proposed to supplement the Code with a separate article on administrative assistance in the customs sphere.
To ensure the accurate application of customs legislation, cooperation with foreign counterparts will include the exchange of information, the conduct of inspections, notification of new administrative acts, and other forms of interaction provided for by international treaties.
At the same time, the transfer of information must comply with requirements regarding the protection of personal data, as well as state and commercial secrets.
An amendment directly affecting businesses is also proposed for the Customs Code. Under this amendment, individuals who incorrectly calculated or failed to pay customs duties due to an erroneous written explanation from the Customs Service would be exempt from liability.
However, this amendment (adding Article 101 to the Customs Code) pertains to liability for underreporting, miscalculation, or non-payment of obligations, but does not provide for the write-off of the customs debt itself.
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