Employees of the tax police of the Head office of the SFS in Khmelnytsky region in cooperation with employees of the Prosecutor General’s Office of Ukraine have liquidated activity of center for the minimization of customs payments that “specialized” in lowering the customs value of second-hand vehicles during their import to Ukraine.
Group of local individuals who provided individuals and legal entities with services on reducing the customs value of imported vehicles during their customs clearance in Ukraine has been identified within the framework of investigation of criminal proceeding under Part 3 Article 212 of the Criminal Code of Ukraine which was investigated by the investigators of Prosecutor General’s Office of Ukraine.
Individuals created a group of companies-importers and non-resident companies for illegal activity. Furtherly, the requisites of the specified enterprises were used to import certain types of vehicles (used tractors, semi-trailers, motorcycles, special machinery, agricultural machinery and attachments to it, etc.) at the reduced customs value by the request of “clients” (legal entities and individuals).
In particular, the requisites of the controlled companies were used for the preparation of documents required for customs formalities (cargo declarations, invoices, certificates, conclusions of expert auto-exploration studies and other documents). The aforementioned documents were filled with deliberately untrue data, which significantly reduced the customs value of goods and, accordingly, the amount of customs payments that are obligatory payable to the budget. Forged documents were submitted to Khmelnytsky and Zhytomyr Customs of the State Fiscal Service.
Upon the completion of customs formalities, the “customers” paid for the purchased vehicles by transferring funds to the bank accounts of the controlled by defendants companies (according to documents with reduced value), as well as cash, which was part of the actual value of imported goods. Accordingly, the amounts of money received by the controlled companies are only partially reflected in financial and tax accounting.
The total volume of import transactions carried out through the controlled companies has amounted over 30 million UAH during 2018-2019.
Registration, accounting, customs clearance documents, prints on blank forms, non-resident stamps, drafts, computer equipment, mobile phones and electronic media containing evidence of illegal activity have been seized from illegal turnover according to the results of authorized searches conducted in the office, garage premises and places of residence of the involved individuals.
In addition, the court order imposed an arrest at money on the accounts of controlled companies and 7 (seven) vehicles in worth of 2.5 million UAH belonging to the mentioned enterprises.
The investigation is ongoing.