The following types of violations of customs legislation were identified in the course of control activities:
– Unjustified application of preferential and preferential tariff regime;
– incorrect tariff classification of imported goods with the application of reduced customs duties;
– reduction of the customs value (taxable base) due to incomplete declaration of some of its constituent elements.
The Customs Service once again calls on individuals and legal entities to be responsible and vigilant, strictly complying with the provisions of tax and customs legislation.
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 due import duties and fines before the date of application of sanctions.
