✈️ Not the right UKTZED code for UAV components: a Transcarpathian court fined the declarant over 537 thousand hryvnias...

✈️ Not the right UKTZED code for UAV components: a Transcarpathian court fined the declarant over 537 thousand hryvnias for understating customs payments

Uzhhorod City District Court of the Zakarpattia region examined a case on violation of customs rules concerning the declarant LLC “Davinci Avia Ukraine” Yurii Viktorovych Zavoyskyi, who, when declaring an imported cargo, indicated incorrect product codes, thereby significantly reducing the amount of mandatory customs payments. 📉

According to the case materials, in February 2026 the declarant submitted an electronic customs declaration to the Zakarpattia customs for a batch of imported parts. During customs control, inspectors found a classification discrepancy and 11 on February 2026 they issued a decision to change the UKTZED code, determining an understatement of the required customs payments (duty and VAT) in the amount of 1 074 551,18 UAH.

The declared goods are actually parts of solid-fuel booster rocket engines (in particular casings, covers, and heat-shield inserts made of aluminum alloys, stainless steel, and special polymers) used as components of rocket boosters for unmanned aerial vehicles (UAVs) to provide their launch and acceleration.

LLC “Davinci Avia Ukraine,” for whose needs the cargo was imported, was registered in 2018 in Kyiv. The company’s main activity is the manufacture of aerial and space vehicles and related equipment, as well as the production of weapons and munitions. The company specializes in developing and manufacturing technological solutions for the defense-industrial complex and unmanned systems.

The declarant’s defender in court denied guilt, arguing that the code selection was made based on the supplier’s technical documentation, and after the customs authority’s decision to correct the declaration the declarant voluntarily paid the entire difference to the budget. However, the court emphasized: the mere fact of submitting false information necessary to determine the product code, which led to a reduction in payments, constitutes the elements of an offense if the declarant acted intentionally and did not take the opportunity to obtain an official customs ruling on binding information in advance.

30 October 2026 the court in case No. 308/9607/26 found Yurii Viktorovych Zavoyskyi guilty of committing an administrative offense provided for in Part 1 of Article 485 of the Customs Code of Ukraine (declaring false information in a customs declaration necessary to determine the product code according to UKTZED, which led to a reduction in the amount of customs payments). A fine of 50 percent of the unpaid amount of customs payments was imposed on the offender, which amounts to 537 275,59 UAH, and court fees were also collected in favor of the state.

This was reported by the Telegram channel “Sudom po skhemakh” with reference to case No. 308/9607/26.

💡 Advice from “Sudom po skhemakh”

• Correct classification — declarant’s responsibility: An incorrect selection of the UKTZED code that understates customs payments is not treated as a simple typo, but under Article 485 of the Customs Code of Ukraine, which carries huge fines calculated as a percentage of the underpaid amount.

• Use pre-approval tools: If there are doubts about the correct classification of complex equipment or specific parts, it is advisable to contact customs authorities in advance to obtain decisions on binding information.

• Voluntary additional payment does not cancel the protocol: Although prompt payment of assessed additional charges is an important mitigating factor, it does not automatically exempt from liability for having declared false information in the initial submission of the declaration.