⚖️ The appeal court resumed consideration of the case of customs officer Maksymchuk, who is challenging the NACP certifi...

⚖️ The appeal court resumed consideration of the case of customs officer Maksymchuk, who is challenging the NACP certificate about hidden 8 million UAH

The Eighth Administrative Court of Appeal annulled the first-instance ruling that had closed proceedings on the lawsuit filed by Anatolii Maksymchuk — head of the customs competencies sector of the Chernivtsi Customs. The official is trying in court to annul the NACP certificate that recorded inaccurate information in his declaration totaling more than 8,06 million UAH.

This was reported by the Telegram channel “Sudom po skhemakh” with reference to case No. 380/3562/26.

💰 8 million “outside the declaration”: what the NACP’s claims are about

Following a full inspection of the customs officer’s annual declaration for the year 2023, the NACP issued certificate No. 683/25 dated 05.09.2025. Auditors found discrepancies between Anatolii Maksymchuk’s declared and actual assets in the astronomical amount of 8 060 050 UAH.

Such a scale of hidden assets indicates possible signs of illicit enrichment or false declaration. According to the case materials, the SBI and anti-corruption authorities have already opened criminal proceedings No. 6202540050001341 on this fact. It was the existence of the criminal case that prompted the first-instance court to close the administrative claim by the customs officer, who sought to annul the NACP’s conclusions.

🏛️ The appeal’s position: why judicial review of the certificate is lawful

On 01 September 2026 the Eighth AC agreed with Anatolii Maksymchuk’s arguments and returned the case to the Lviv District Administrative Court for consideration on the merits.

The appellate court drew attention to the following points:

• Freedom to appeal: The NACP certificate is an individual act that creates direct legal and reputational consequences for the declarant and therefore is subject to judicial review.

• Separation of proceedings: The initiation of criminal proceedings over the undeclared 8 million UAH does not deprive the official of the right to challenge the lawfulness of the NACP’s actions in administrative court.

• Case law: The appeal referred to the legal findings of the Supreme Court (in particular in case No. 420/3078/25 dated 03.07.2026), which confirm that parallel criminal proceedings do not prevent the administrative court from examining the reasonableness of the NACP’s conclusions.

🔍 What will happen next?

The first instance court is now obliged to thoroughly investigate how exactly the NACP identified the undeclared 8 million UAH and whether the actions of the inspectors were lawful. At the same time, the investigation in the criminal proceedings continues in parallel.