Customs disputes: tariff classification and customs offences
We defend the declarant's position on the commodity code that determines duty rates and non-tariff measures: we obtain advance classification rulings and challenge decisions of the customs authority changing the code. We handle customs offence cases, challenge reports and rulings, and prevent the confiscation of goods and vehicles.
Disputes over the classification of goods (UKTZED)
Defending the declarant's position on the commodity code that determines duty rates and non-tariff regulation measures. Obtaining advance classification rulings and challenging decisions of the customs authority that change the code.
The correct commodity code affects not only the amount of customs payments, but also the application of non-tariff regulation measures, licensing, technical regulations and certain international trade restrictions.
The PROCTOR team analyses the technical characteristics of the product, international classification practice, the explanatory notes to the Harmonised Commodity Description and Coding System, decisions of the customs authorities of other states and Ukrainian case law.
We form a legal position based not only on a formal reading of UKTZED, but also on the economic substance of the goods and the international standards for their classification.
This approach considerably improves the defence of the client's interests both before the customs authorities and in court proceedings.
Challenging penalties for customs offences
Defence in customs offence cases (Articles 483 and 485 of the Customs Code and others): challenging reports and rulings, preventing the confiscation of goods and vehicles.
How we run a customs dispute
The order of work both in a dispute over the commodity code and in a customs offence case.
01
Analysis of goods and documents
We study the technical characteristics of the product, the supplier's documents and the grounds of the customs decision, to see exactly where the positions diverged.
02
Position on the classification
We rely on the explanatory notes to the Harmonised System, decisions of the customs authorities of other states and case law to build the argument on the UKTZED code.
03
Advance ruling or complaint
We obtain an advance classification ruling for future deliveries, or challenge the decision of the customs authority changing the code through the administrative route.
04
Defence in an offence case
We check the lawfulness of the officers' actions, the way the evidence was obtained and the charge itself, challenge the report and the ruling, and work against confiscation.
05
Court proceedings
We run the case in court to a final decision, seeking the cancellation of the ruling or of the decision on the code and the return of the goods or the vehicle.
Formats of defence in a dispute
The format depends on whether this is one decision of the customs authority or the defence of a whole product line.
Opinion on the commodity code
We prepare a written opinion on the correct UKTZED code for a particular product, with reasoning that can be filed with the customs authority or used in court.
Running a single case
We take a dispute over a change of code or a customs offence case and carry it from the complaint to the court decision, including appearances at the hearings.
Defence of a product group
We cover the whole range of the importer: advance classification rulings, one position across parallel cases, and work with expert reports and the customs authorities.