2004/09/13 No.510
  • 外航
Odessaの当組合コレスポンデンツDIAS Co. Ltd.より、ウクライナ諸港入港に際し、税関への申告漏れによる問題に関する情報を得ましたので、当組合の試訳とともに同コレポンよりのメールをご参考に供します。


外国船主は、ウクライナ諸港において税関への申告漏れ、とりわけ本船のStores List、Medicines List、Drug Listに関する申告漏れによる多額の損失をともなう問題にしばしば直面している。

ウクライナ法に基づき税関当局は、入港している船舶に対し、いかなるときも船内全てに立ち入り検査を行なう権利を有している。申告漏れが発見された場合、規則はUS$1,600から最高US$3,200までの過怠金、申告漏れ物品の没収、もしくは過怠金と没収双方と規定している。正式には申告漏れ露見後、裁判所にて3ヶ月以内に違反項目及び過怠金額が決定される。しかしながら支払を確保する為、当局は過怠金最高額US$3,200か申告漏れの物品相当金額(時には過怠金額より高額となる)のいずれかを徴収するか船上の物品自体を没収する。理論上、裁判所によって決定された過怠金額を超過した徴収金額は船主に返還されることになるが、実際には返還されることはない。 過怠金は国家予算のために徴収されるものなので通常規定の最高額の判決が言い渡される。没収された場合、その物品を取り戻すには、相当の時間と労力を要する。



To: Japan P & I Club

From: DIAS Marine Consultants, Odessa, Ukraine

RE: Loss Prevention Circular - Customs Clearance Problems in Ukrainian Ports

Dear Sirs,

Foreign shipowners often face customs clearance problems in Ukrainian portswith considerable losses arising from incomplete filling-in of the customsdeclarations/documents, in particular Ship's Stores List, Medicines List,Drugs List.

In accordance with Ukrainian Law Customs Authorities are entitled to inspectall compartments of the vessel anytime during the vessel's stay at the port.If undeclared things are found Ukrainian customs regulations provide forsuch kinds of penalty as a fine from USD 1,600 to 3,200, confiscation ofundeclared things or both a fine and confiscation. Formally the kind andamount of penalty are to be determined at the court hearing within threemonths. However in order to secure payment of penalty the customs collecteither the maximum fine (USD 3,200) or the cost of undeclared things(sometimes higher than the fine) or confiscate the things themselves righton board. Theoretically, the money collected in excess of the penaltyimposed by the court may be returned but in practice it never is and themaximum possible sum of a fine is usually awarded as the money is collectedin favour of the state budget. In case of a confiscation it takes a longtime and a good deal of trouble and efforts to get the confiscated thingsback

The Master's unwillingness to pay cash as a security for the fine or anycounteraction from his part aggravates the situation as a rule and provokesthe customs officers to launch painstaking investigation with interrogationof all crew members in order to determine whether the failure to declarethings was deliberate or not, and if it was charge smuggling. This resultsin the vessel's delays and more severe sanctions on the Master.

In our practice there were cases when the fine was imposed for undeclaringof minor quantities of oil, sand, paint kept on board the ship for technicalpurposes and once even a spare gyrosphere from gyrocompass was confiscated.In this regard we would recommend the shipowners to instruct the Masters topay their special attention to filling-in of customs declarations and todeclare thoroughly all ship's stores, medicines, drugs, spare parts, etc. tobe on the safe side as the local Customs regulations do not provide for acomprehensive and itemized list of things which are to be declared.

Hope the above will be of help.

Best regards,

DIAS Co. Ltd.
1 Bazarnaya Street, Odessa, 65014, Ukraine
Tel.: +38 0482 346124, 377696, 323582, 323564
Fax: +38 0482 373873
E-mail to:company@dias-co.com