The suggestion as the basis for customs inspection

Abstract

The article is devoted to the coverage of defined frames of references, developed under the influence of legal application features of warning information in the form of suggestion which are forwarded to customs houses of State Fiscal Service of Ukraine by law enforcement authorities of Ukraine for the purpose of carrying out the custom examination of goods on their custom registration by officers of custom houses; goods which are moved across the customs border of Ukraine and along customs territory of Ukraine by tax payers carrying out international economic activity.

The present article provides the legal analysis of definitions «suggestion», «risk indicator», «risk profile».

Based on analysis of current legislation of Ukraine on state customs affair it is found that the suggestion – it is the information about people and/or vehicles, with the aid of which offenses of the legislation of Ukraine on state customs affair may be committed, and the information about goods that may be objects of an offense, which was created independently by customs authorities as a result of analytical work or was received by the customs authorities. It is found that a goal of the suggestion is detection, prevention and suspension of offences of the legislation of Ukraine on state customs affair, and no allowance of release for free circulation of goods in the customs territory of Ukraine with offenses of the legislation of Ukraine on state customs affair.

It is also proved that directing by law enforcement authorities to authorities of incomes and fees, which are the customs houses of State Fiscal Service of Ukraine, information about offenses of order of foreign goods transference with the subsequent requirement of customs examination of these goods by customs houses of State Fiscal Service of Ukraine is one of the forms of cooperation between law enforcement authorities and authorities of incomes and fees.

Taking the results of the research into account, the author notes that the decision on the use of certain customs formalities (forms of control) is realized only on the grounds of actualizing lists of risk indicators – criteria with in advance specified parameters, using of which gives an opportunity to choose the object of control which is a risk.

The author concludes that the suggestion directed by law enforcement authorities of Ukraine to the customs houses of State Fiscal Service of Ukraine does not always have reasonable grounds for the customs examination of goods which are transporting through the customs border of Ukraine. It leads to less effective decision-makings by officials of customs houses of State Fiscal Service of Ukraine that usually end with a zero result during a customs examination of goods initiated by law enforcement authorities. Herewith, the resources of customs houses of State Fiscal Service of Ukraine are spent, the customs houses of State Fiscal Service of Ukraine staff is personally responsible for the violation of legality during the determination of forms and volume of customs control, time norms introduced by legislation of Ukraine on state customs affair for realization of customs formalities are groundlessly violated and a certain negative public outcry is formed.

In addition, the attention is focused on the fact that the customs officer of State Fiscal Service of Ukraine, deciding on the application of additional customs formalities on the base of lists of risk indicators, should take into account commitments of the Government of Ukraine within the framework of the EU Sector Budget Support Program of customs examinations not more than 5 % of customs declarations.