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of August 30, 2013 No. 16666/7/99-99-24-03-09-17

To chiefs of customs Mindokhodov

About provision of explanation

The department of customs affairs considers the letter of the Lviv customs of 10.06.2013 No. 6.1/12-375 concerning possibility of imposing of the administrative punishment for customs offense provided by the p. 3 of Art. 470 of the Customs code of Ukraine (further - shopping mall of Ukraine), within six months from the date of its detection.

By results of consideration we inform that Article of 467 shopping malls of Ukraine provides terms of imposing of administrative punishments on cases on customs offense.

Aggregate term of imposing of administrative punishment for customs offense constitutes six months from the date of making of offense.

At the same time in case of consideration by bodies of the income and charges or courts of cases on the continuing customs offenses, including 477 - 485 these Codes provided by Articles 469,, collection are imposed not later than in six months from the date of identification of these offenses.

In the Customs code of Ukraine and the Code of Ukraine about administrative offenses there is no determination of concept of "the proceeding offense".

At the same time from the correct determination of the moment when the offense is considered committed or revealed, the possibility of involvement of the perpetrator to the administrative responsibility depends.

The concept of the proceeding offense was explained by letters of the Ministry of Justice of Ukraine of 01.12.2003 No. 22-34-1465, of 17.07.2007 No. 22-14-493.

In particular, it was noted that offenses which, having begun with any illegal action or divergence, are performed then continuously by failure in duty are recognized proceeding. Active action or divergence when the perpetrator or does not carry out the specific obligation assigned to it can be the initial moment of such act, or carries out it incompleteness or inadequate image.

At the same time fixing of offenses and the possibility of imposing of administrative punishments for customs offense is considered in each separate case depending on the specific facts of the case.

Part 3 Articles of 470 shopping malls of Ukraine provides responsibility for exceeding of stipulated in Clause 95th this Code of delivery date of goods, vehicles of commercial appointment, it is more customs or other papers on these goods than for ten days, and also loss of these goods, vehicles, documents or their issue without the permission of body of the income and charges.

Considering that the Art. of 467 shopping malls of Ukraine does not give the exhaustive list of the proceeding offenses but only states belonging to such violations, including those which are provided by the Art. 469, of 477 - 485 shopping malls of Ukraine, we consider that consideration of question concerning imposing of collection for the customs offense provided by the p. 3 of the Art. of 470 shopping malls of Ukraine, in the presence of the bases of its reference to category proceeding (for example is reasonable, in case of loss of the goods which are not brought to customs in the time established by the Art. of 95 shopping malls of Ukraine and so forth) not later than in six months from the date of identification.


Department director                                              

O. M. Dorokhovsky


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