Problematic aspects of implementing provisions of art. 325 of the Customs code of Ukraine

This article is concerned with the study of legal uncertainties arising in practice when implementing provisions of article 325 of the Customs Code of Ukraine. It is stated that the issue of economic operators compensating for their expenses incurred in connection with the customs control forms unreasonably introduced by officials of income and fees bodies (including the same in response to the requirements of law enforcement agencies) has not been resolved yet. After all, the above provision of the Customs Code of Ukraine is not applied in practice, in connection with which business operators incurred and continue to incur unreasonable losses and significant, unforeseen expenditures. Among them are the costs of container equipment excess use; the costs of goods storage in ports (both using the storage capacity of ports, and by converting commercial road vehicles into “warehouses on wheels”); the costs of loading and unloading (this does not take into account even the fact that it is physically impossible to inspect some categories of cargo as such inspection requires opening and unloading of 100 percent packages while maintaining the cargo integrity and marketable condition, but the packaging of the goods is caused damage to say nothing of the cases where signs of damage to the goods are obvious, etc.). Attention is focused on the fact that the issue of introducing the mechanism of compulsory state insurance of financial liability for damage that may be caused to individuals and their property by unlawful decisions and action or failure to act by revenue and fees bodies or their officials in their duties performance remains open to date.