The law firm “Alexander Peremezhko & Partners” succeeded in canceling the Methodological Recommendations on the application of certain provisions of the Customs Code of Ukraine regarding the determination of the customs value of goods imported into the customs territory of Ukraine, approved by order of the State Customs Service of Ukraine dated January 31, 2007 No. 74 (as amended) according to the order of the State Customs Service of Ukraine dated September 28, 2009 No. 900).
In response to our request, the Ministry of Justice of Ukraine informed us that the Ministry ordered the State Customs Service of Ukraine to cancel the Methodological Recommendations. On June 22, 2012, the State Customs Service of Ukraine adopted Order No. 337, by which it canceled the Methodological Recommendations.
As a result, the decision of the customs service, adopted on the basis of inspections with reference to the Methodological recommendations, for example, those that determine additional tax obligations, can be appealed to the courts of Ukraine.