What's wrong with customs valuation in Ukraine?

Dr Ilona Mishchenko Associate Professor of the Maritime and Customs Law Department, National University "Odesa Law Academy"
22 May, 2021
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What's wrong with customs valuation in Ukraine?

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Customs valuation of goods imported into Ukraine is one of the most challenging stages of cross-border trade operations. It is relatively easy to determine the customs value of goods; however, it is almost impossible to convince the customs that the value is accurate and based on the actual price. Hence, there are many court appeals against customs decisions to adjust the customs value. The statistics of court proceedings on such cases are not in favour of customs. Thus, in cases involving Ukrainian customs, 80% (2330 out of 2917 considered over 11 months of 2020) of court decisions were made in favour of plaintiffs (importers, declarants, etc.).
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