The following types of violations of customs legislation were identified in the course of control activities:
– violation of the final destination for goods that received import tax exemptions;
– erroneous application of preferential regimes and incorrect tariff classification of goods;
– violation of the customs regime specific to free economic zones;
– understatement or complete non-payment of excise duties for vehicles;
– incorrect calculation of guarantee or refundable taxes for preferential exports.
At the same time, after voluntary compliance, the economic operator recalculated the relevant import duties, which will allow for additional recovery of the relevant amounts to the state budget.
In this regard, the Customs Service reminds that if an economic operator reports an erroneous indication of data in customs documents before it is discovered by the customs authorities, it may be exempted from material liability, provided that it voluntarily and fully pays the import duties and penalties due before the date of application of sanctions.
