An analysis of the Unified State Register of Court Decisions from January 1 to June 30, 2024, shows that 98.5% of lawsuits filed to challenge the customs valuation of goods (Article 55 of the Customs Code of Ukraine) were ruled in favor of businesses. In the Odesa Customs region alone, 99.6% of such cases were decided in favor of business. This reflects significant budget losses of UAH 11.4 million due to unjustified customs adjustments and highlights the need for urgent customs reforms to remove barriers for Ukrainian businesses.
Based on the statistical analysis of court cases, it is estimated that from January 1 to June 30, 2024, the Ukrainian budget suffered losses amounting to UAH 11,437,273.1 due to the unlawful and inefficient operation of customs authorities. These losses stem from unjustified adjustments to declared customs values of goods. The breakdown includes UAH 9,661,240 in court fee recoveries and UAH 1,776,033.06 in legal assistance costs. This points to a critical need for customs reform to prevent further financial losses and enhance business efficiency.
Thus, it can be estimated that the total amount of overpaid payments reaches UAH 519,092,758. This figure reflects the excessive financial burden businesses have faced due to unjustified customs adjustments, highlighting the urgent need for reforms to avoid further inefficiencies and financial losses in the customs system.