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Automatically translated version. May contain inaccuracies compared to the original.
In Volyn, a company executive was exposed for evading customs duty of more than 4,6 million UAH: the case was handed over to the prosecutor's office
The Liuboml District Court of the Volyn region reviewed the case materials on customs violations regarding the director of LLC "KEVIAN DRIVE," Anatolii Viktorovych Oliinyk.
The official is suspected of using forged documents to unlawfully reduce customs payments when importing cars from the European Union.
This was reported by the Telegram channel "Sudom po skhemakh" citing the decision dated 22 October 2026 in case No. 163/2582/26.
According to the case materials, in 2023 the company brought into the customs territory of Ukraine and released into free circulation 43 vehicles from a Slovak seller company.
When filing 43 customs declarations, Anatolii Oliinyk applied a preferential duty regime (preference code 410) based on EUR transport certificates.1.
However, the competent customs authorities of the Slovak Republic, in response to a request from Ukrainian customs officials, reported that the submitted certificates are forged: the Košice Customs Authority did not issue or authenticate them.
As a result of using fake documents, the state budget received 4 628 440,80 UAH less in customs payments (including more than 3,85 million UAH in import duty and 771 thousand UAH in VAT).
Initially, an administrative offense protocol was drawn up against the director of LLC "KEVIAN DRIVE" under Art. 485 of the Customs Code of Ukraine.
However, during the court hearing the judge noted that the amount of losses exceeds the threshold for criminal liability under part 1 of Art. 212 of the Criminal Code of Ukraine (intentional evasion of payment of taxes and fees).
To avoid violating the constitutional provision prohibiting double prosecution for the same act (Art. 61 of the Constitution of Ukraine), the court decided to forward the case materials to law enforcement.
According to the ruling, the materials were sent to the Volyn Regional Prosecutor's Office for entry into the Unified Register of Pre-Trial Investigations and for a pre-trial investigation to be conducted.
Comment from the Telegram channel "Sudom po skhemakh":
Why did the court refuse to fine under the customs protocol and hand the case to the prosecutor's office?
It's all about the criminal liability thresholds under Art. 212 of the Criminal Code of Ukraine (evasion of payment of taxes and customs duties).
For qualification under part 1 of Art. 212 of the Criminal Code of Ukraine, the amount of evasion is determined at the time the act was committed (in this case — 2023 year) and equals from 3000 non-taxable minimum incomes of citizens (for crime qualification this is 50% of the subsistence minimum for a working person).
In 2023 that threshold amounted to more than 4 026 000 UAH (3000 × 1342 UAH).
Since the amount of shortfall recorded by customs is 4 628 440,80 UAH, it exceeds the lower limit for criminal liability.
By law (part 2 of Art. 458 of the Customs Code of Ukraine), administrative liability for customs violations applies only when a person's actions do not entail criminal liability.
That is why the judge had no right to consider the substance of the administrative protocol and was obliged to forward the materials to the prosecutor for registration of criminal proceedings in the Unified Register of Pre-Trial Investigations (Art. 496 of the Customs Code of Ukraine).
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