ESBU detectives in the Volyn region are conducting multiple investigations into vehicle importers

 Detectives of the Territorial Office of the Economic Security Bureau of Ukraine in the Volyn region are conducting a pre-trial investigation into the evasion of customs duties through the illegal use of forged EUR-1 certificates of origin during the transit of vehicles into Ukraine's customs territory and their subsequent customs clearance.

In the course of the pre-trial investigation, several instances were identified where vehicle importers, acting through customs brokers, submitted EUR-1 certificates of origin containing inaccurate data or documents that were not verified by the customs authorities of the country of origin. This enabled the unjustified application of preferential taxation regimes and reduced the amount of customs duties paid to the state budget.

Within the scope of one of the criminal proceedings, the materials of which were transferred to the ESBU in May 2025 based on jurisdiction, detectives established that administrative case files had been previously attached to the proceeding. These include protocols on the violation of customs regulations, drawn up by customs authorities against specific business entities regarding the use of EUR-1 certificates of origin during the customs clearance of vehicles.

The aforementioned criminal proceeding had been investigated by National Police investigators since May 2024 on the grounds of document forgery by importing business entities; as of May 2025, it was transferred to the Economic Security Bureau of Ukraine.

After analyzing the transferred materials and considering the subject of the pre-trial investigation, detectives of the ESBU Territorial Office in the Volyn region confirmed the existence of properly drafted protocols on the violation of customs regulations and made the appropriate procedural decisions. Specifically, the administrative case materials were returned to the court in the manner prescribed by Part 3 of Article 467 and Part 2 of Article 496 of the Customs Code of Ukraine for consideration and resolution of the imposition of administrative sanctions and the holding of the guilty parties accountable.

At the same time, the pre-trial investigation in the criminal proceedings under Part 1 of Article 212 of the Criminal Code of Ukraine (intentional tax evasion) is ongoing.