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A fine for a customs violation under Article 485 of the Customs Code of Ukraine is recognized as unconstitutional

30 June, 2022 Newsletters

Recently, the Constitutional Court of Ukraine has declared para. 2 of Article 485 of the Customs Code of Ukraine (which provides application of the penalty at a rate of 300 % of the unpaid sum of customs payments) as unconstitutional. The relevant provision of Article 485 of the Customs Code of Ukraine was recognized as the provision creating a regulatory basis for excessive interference with the citizen’s property rights and making it impossible to implement the principle of the individualization of legal liability.

This Article covers three main issues:

  1. Grounds for recognition of the para. 2 of Article 485 of the Customs Code of Ukraine as unconstitutional.
  2. Issues of postponing the expiration of para. 2 of Article 485 of the Customs Code of Ukraine.
  3. Issues of constitutionality of other articles of Chapter 68 of the Customs Code of Ukraine, which establish liability for customs violations.

The full version of the article is available in Ukrainian by the link.

Kind regards,

© WTS Consulting LLC, 2022

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