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LAW OF UKRAINE

of November 16, 2022 No. 2760-IX

About modification of the Customs code of Ukraine concerning settlement of administrative prosecution for the actions directed to illegal exemption of customs payments or reduction of their size, and also other illegal actions directed to evasion from customs payment

The Verkhovna Rada of Ukraine decides:

I. Bring in the Customs code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2012, Art. No. No. 44-48, 552) the following changes:

1. Article 485 to state in the following edition:

"Article 485. The actions directed to illegal exemption of customs payments or reduction of their size, and also other illegal actions directed to evasion from customs payment

1. The statement in the customs declaration for the purpose of illegal exemption of customs payments or reduction of their size of false data of rather essential conditions of the external economic agreement (contract), scales (taking into account inconsequential losses in case of proper storage conditions and transportation) or quantities, countries of source, the sender and/or the receiver of goods, inveracious data necessary for determination of commodity code according to UKT foreign trade activities and its customs value, and/or provision with the same purpose to customs authority of the documents containing such data or failure to pay customs payments in time, or other illegal actions directed to evasion from customs payment, and also use of goods concerning which privileges on customs payment are provided in other purposes, than in connection with what such privileges were provided, -

involve imposing of penalty in the amount of 50 to 150 percent of outstanding amount of customs payments".

2. To state Item of 1 part two of Article 521 in the following edition:

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