On 27-31 March in Odesa, Ukraine’s State Fiscal Service and EUBAM agreed on measures and clear timelines for the development of legislative amendments to align post-clearance audit provisions with EU standards. This is part of EUBAM’s wider support to the State Fiscal Service in approximating Customs legislation and procedures with the requirements of the EU-Ukraine Association Agreement.
The agreement was reached during the sitting of EUBAM’s Post Clearance Audit working group which involved post-clearance auditors and methodology and customs payments specialists from Ukraine’s State Fiscal Service. During the meeting, participants had an opportunity to learn from Finish and Lithuanian Customs experts about EU Post Clearance Audit best practices, including on legislation, powers and obligations of auditors and auditees. Representatives of European Union Advisory Mission also attended the meeting.
Post Clearance Audit is one of the most important instruments of customs control. It balances trade facilitation measures with appropriate checks to prevent risks caused by violation of customs rules. EUBAM, in cooperation with the European Commission’s DG TAXUD, have consistently supported the efforts of Ukraine’s State Fiscal Service in its commitment to apply modern customs techniques, including risk assessment, post clearance controls and company audit methods to simplify and facilitate the entry and release of goods, as stipulated in the EU-Ukraine Association Agreement.