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Automatically translated version. May contain inaccuracies compared to the original.
🚜 14 million subject to confiscation: how a “drop” ex-director was caught with “fake” documents when importing a 21 telehandler
On 9 October 2026, the Rivne City Court found former company director Volodymyr Volodymyrovych Nikolaiev guilty of attempting to import a 21 telescopic handler into Ukraine using documents with false information about the price, consignors, and delivery terms. For his role in the “scheme,” the ex-official will pay a 100% fine of the goods’ value, and all the specialized equipment will be seized in favor of the state.
This was reported by the Telegram channel “Sudom po skhemakh” citing case No. 569/6152/26.
🔍 What was the scheme?
Operators trying to underdeclare customs value or evade taxes when importing specialized equipment actively use straw persons (“drops”). They appoint them as directors of sham companies that conduct no real business activity other than formally executing transactions and importing under forged documents.
In this case, LLC “Europa Auto Trade” imported a batch of specialized equipment (loaders of the JCB and MANITOU brands) from Poland under a contract with the Polish company AXN SOLUTIONS SPOLKA Z OGRANICZONA ODPOWIEDZIALNOSCIA.
During customs clearance, false data were entered into the declarations. The scheme was uncovered after Polish customs, at the request of the State Customs Service, sent their original export declarations. A comparison revealed significant discrepancies:
• consignors and consignees of the goods;
• commercial terms of delivery and account details;
• invoice and statistical value;
• years of manufacture and product codes.
The total value of the declared specialized equipment amounted to 14 205 103,30 UAH.
⚖️ What did the court find and decide?
The defense lawyer argued against holding him liable, claiming that V. V. Nikolaiev resigned as director of LLC “Europa Auto Trade” in November 2023. However, the court rejected this argument: the customs declarations were filed in 2021, when he held the position, and a director’s liability arises for actions at the time the offense was committed.
The court also noted the pattern of similar schemes: customs officers had already drawn up 26 protocols against V. V. Nikolaiev (19 — Rivne, 6 — Volyn, 1 — Zhytomyr customs), and he had been held liable 7 times under part 1 of art. 483 of the Customs Code of Ukraine.
Given the systematic nature of the violations and the scale of the damages, Judge Yevhen Sydoruk imposed the maximum penalty:
• 💰 Fine of 100% of the goods’ value — 14 205 103,30 UAH;
• 🚜 Confiscation of all 21 JCB and MANITOU telescopic handlers;
• ⚖️ Recovery of 665,60 UAH in court fees.
💡 Advice from “Sudom po skhemakh”:
1. Do not agree to be a “nominal” director. Agreeing to sell your passport or sign documents for a sham LLC under promises of “you won’t get in trouble” can lead to million‑level fines and confiscations personally against you.
2. International customs audits are inevitable. Using sham companies and fake invoices does not protect against checks, since Ukrainian customs receive real export declarations directly from EU authorities.
3. Resignation does not absolve responsibility. Even after closing or leaving a sham company, liability for declarations signed in the past remains with the person who was considered the director at the time of importation.
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