Conducting post-customs control consists in checking the information specified in the customs declaration and submitted documents.

The main areas of post-customs control are: control over the correctness of the determination of the tax base, control over the correctness of the classification of goods according to the Ukrainian Classifier of Goods of Foreign Economic Activity (UKT ZED), control by determining the country of origin of goods etc.

Post-customs control is not carried out for all customs clearances.

Post-customs control of specific customs clearances is carried out by customs based on the results of the risk management system.

Also, post-customs control is possible only with respect to customs declarations, the registration of which was completed no later than 30 calendar days before the start of post-customs control.

During the post-customs control, the customs office, which performed the customs clearance of the goods, may request documents that were not submitted for customs clearance but contain information that allows checking the data declared in the customs declaration.

The results of post-customs control are taken into account by the risk management system and during the selection of enterprises for further documentary checks.

More details: https://cutt.ly/ewZKtueJ