The plaintiff complains about the actions of customs officers regarding the re-examination of the cargo vehicle and its delay by conducting additional verification measures.


At the same time, the complainant indicated that customs control is an integral part of customs clearance when moving goods, vehicles through the customs border of Ukraine. The customs clearance is completed after the completion of all customs formalities carried out during customs control and is certified by the body of incomes and fees by placing the appropriate customs facilities, other marks on the customs declaration or a document that it replaces in accordance with the legislation, as well as on shipping and goods and transport documents.


The Supreme Court in the panel of judges of the Administrative Court of Cassation considers the mistaken arguments of the complainant that customs control is an integral part of customs clearance when moving goods and vehicles across the customs border of Ukraine, since these two legal categories - customs control and customs clearance - differ in their content and are two different processes that have their own system characteristics.


So, according to the Art. 4 of the Customs Code of Ukraine (hereinafter - the Criminal Code of Ukraine), customs clearance is the execution of customs formalities necessary for the issue of goods, vehicles for commercial use.


As the court noted, the customs clearance begins with the submission of the customs declaration and other necessary documents to the customs authority, and the completion of the customs clearance is certified by placing in the customs declaration a stamp of a personal number seal (ONP).


Customs control is a set of measures carried out in order to ensure compliance with the provisions of this Code, laws and other normative legal acts on matters of state customs business, international treaties of Ukraine, concluded in the manner prescribed by law.


According to the requirements of the Art. 321 of Custom Code of Ukraine goods, vehicles of commercial purpose are under customs control from the moment it begins and before the end according to the declared customs regime. In the case of the export of goods, vehicles for commercial purposes outside the customs territory of Ukraine, customs control is terminated after their customs clearance and crossing the customs border of Ukraine with the exception of customs regimes which provide for their stay under customs control during the entire duration of the customs regime.


On the basis of the above norms, the panel of judges came to the conclusion that under customs control goods, commercial vehicles are from the moment of the application of the customs regime (by submitting a customs declaration) to the actual crossing of the customs border of Ukraine (obtaining a permit from the customs authority).


Thus, even after the completion of the customs clearance of goods, which in this case was carried out at an internal customs post, the customs authorities at the checkpoint at the customs post were authorized to carry out the customs control of the goods by means of the control and verification measures provided for by the Criminal Code of Ukraine to the actual crossing of such goods of the customs the border of Ukraine.


At the same time, on the basis of the above-mentioned court of cassation, it is noted that the courts of the first and appellate courts in substantiating the decisions erroneously proceeded from the fact that customs control also includes customs clearance, since these legal categories do not relate as general and separate, but this did not affect the correctness of the adopted court decisions in the case.


(The Resolution of Supreme Court from 18.01.2018 in the case №807/3168/14,


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