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Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 320. Selectivity of customs control

Article 320. Selectivity of customs control

  1. Forms and scope of control, which are sufficient to ensure compliance with legislation on public customs and international treaties of Ukraine during customs clearance, are chosen by customs (customs post) on the basis of the results of the risk management system. Selection of the form and extent of customs control by other public authorities is not allowed, as well as the participation of their officials in the customs control.
  2. Forms and scope of control, which are sufficient to ensure compliance with the laws of Ukraine on state customs and international treaties of Ukraine, concluded in accordance with the law, after the completion of customs clearance, shall be determined in the manner prescribed by this Code. At the request of the owner of goods, for which the shape and scope of the customs control is defined, or his authorized officer, agencies of income, duties and fees are obliged to give written notice about it within an hour, if other period of notice is not defined by this Code.
  3. If the necessity of conducting customs inspection of goods, vehicles of commercial use is not determined by results of the application of the risk management system, customs clearance and release of goods, vehicles by the decision of customs (customs post) may be carried out without presentation of specified goods, vehicles to the customs (customs post) or with such a presentation, but without their customs inspection. The central executive body, which provides the formation and implementation of the national tax and customs policy, coordinates the activities of state bodies, that exercise control over the movement across the customs border of certain types of goods.