On December 7, Volodymyr Zelenskyi signed the Law dated November 16, 2022, No. 2760 “On Amendments to the Customs Code of Ukraine on the Regulation of Administrative Liability for Actions Aimed at Unlawful Exemption from Customs Payments or Reduction of Customs Payments, as well as Other Illegal actions aimed at evading customs payments”. This is stated in the card of the draft law.
Article 485 of the Criminal Code of Ukraine was set out by him in a new version.
According to this action, a fine in the amount of 50 to 150% of the unpaid amount of customs payments is provided for the declaration in the customs declaration for the purpose of unlawful exemption from payment of customs payments or reduction of their amount.
It should be noted that previously a fine of 300% of the unpaid amount of customs payments was provided for. That is, there will be a halving of the fine for actions aimed at unlawfully exempting from payment of customs payments or reducing their amount.
This Law is expected to enter into force on December 15, 2022. On December 10, the Law was published in “Holos Ukrainy”. Accordingly, its norms will be effective from December 15.