Good day! Of course, I will help you understand this law.
1. **Essence of the Law:**
This law amends the Customs Code of Ukraine and other laws to improve administrative liability for violations of customs rules, clarify customs procedures, and eliminate terminological inaccuracies. It also adapts certain provisions to the requirements of the Customs Code of the European Union.
2. **Structure and main provisions:**
The law consists of two sections. Section I amends the Customs Code of Ukraine, in particular:
* Terms and definitions are clarified, for example, regarding goods suspected of violating customs rules.
* The list of bodies whose subdivisions can move goods using Form 302 (military equipment, etc.) is expanded.
* Changes are made to the procedure for considering written explanations and objections of interested parties.
* The grounds for suspending the granting of tariff preferences are clarified.
* New provisions are introduced regarding the maintenance of a register of central (regional) sorting stations.
* Liability is established for failure to fulfill the obligation to export vehicles issued from the customs authority’s warehouse.
* The circumstances precluding proceedings in a case of violation of customs rules are clarified.
* Changes are made to the procedure for proceedings in cases of violation of customs rules, in particular, regarding the transfer of materials to the court.
* The list of units for which the transfer of goods without compensation for their value is permitted in the event of violation of customs rules is supplemented.
Section II amends other laws of Ukraine, in particular, regarding the list of bodies to which certain provisions on state control over international transfers of goods, narcotic drugs, genetically modified organisms, food products and veterinary medicine apply.
3. **Key provisions for use:**
* Changes regarding administrative liability for violations of customs rules, in particular, regarding the amount of fines and confiscation of goods and vehicles.
* New provisions regarding the circumstances precluding proceedings in a case of violation of customs rules may be important for protecting the rights of persons brought to justice.
* Settlement of the issue of exemption from liability in case of voluntary transfer of vehicles for the needs of the Armed Forces of Ukraine and other military formations.
* Changes to the procedure for proceedings in cases of violation of customs rules, in particular, regarding the terms and procedure for transferring materials to the court.
I hope this helps you better understand this law!
