According to the results of the analysis of export transactions with agricultural products analystsof the ESBU found that in 9 months, risky enterprises exported grain of unknown origin for UAH 133.9 billion. This is more than 20% of the total number.

Currently the Economic Security Bureau has submitted its proposals to the Cabinet of Ministers of Ukraine to minimize risks in this sector of the economy.

One of the most common methods of "black" export of grain is the use of risky enterprises. They are created in advance for the export of unaccounted-for grain purchased for cash.

That is agrarians grow grain and sell it for cash to companies that are usually registered as fictitious persons and do not engage in permanent economic activity.

These companies do not submit documents about the origin of the grain or declare in customs declarations the pretended producers.

After the grain leaves the borders of Ukraine it is resold several times and it already legally reaches the final buyer. As a result foreign currency earnings are not returned to Ukraine and the budget does not receive income since the exporting companies are fictitious.

Usually the final buyer of grain is a non-resident company that transfers funds for the goods to another non-resident related to the Ukrainian exporter.

There is also a scheme in which the currency is transferred to the current accounts of a non-resident who then purchases goods, for example, in China and imports them to Ukraine to then sell them for cash and sell them to other businesses for a tax credit.

In order to counter offenses in this area the employees of the Economic Security Bureau constantly analyze export transactions. Based on the results of such an analysis, 43 analytical products and reports were created and almost 4,500 orders were sent to the Ministry of Internal Affairs to initiate the inspection (re-examination) of cargo. For example, according to the information of TD of the ESBU in Odesa region the customs office refused the customs clearance of 75 customs declarations with a total volume of 1.6 million tons worth more than 430 million dollars.

Within the framework of 22 criminal proceedings detectives of the ESBU reported the suspicion of 12 officials of "risky" grain exporting enterprises for the commission of crimes provided for by Art. 212 and 205-1 of the Criminal Code of Ukraine, 71 searches were conducted, 12 criminal proceedings have already been sent to court. Courts issued 8 indictments.

In addition the ESBU submitted its proposals to the CMU regarding the introduction of changes to the normative legal acts regulating the export of agricultural products.

In particular, to reduce the risks of non-return of foreign exchange earnings, non-payment of taxes and effective introduction of the export security regime, the following was proposed:

• reduce the maximum settlement terms (revenue return) to 60-90 days
• to improve the procedure for filling out customs declarations
• supplement the list of grounds for refusing customs clearance of grains of dubious origin
• expand the list of goods for which the export security regime is applied
• create open registers of certificates and exporters of agricultural products.

We will remind you that earlier the employees of the Economic Security Bureau of Ukraine together with the SSU as part of the investigation of the criminal proceedings under part 2 of Art. 364 of the Criminal Code of Ukraine (abuse of official position that caused serious consequences) conducted 30 searches in the administrative premises of the State Customs Service of Ukraine, Odesa Customs and customs posts "Chornomorsk Port", "Southern Port", "Odesa Port" of the State Customs Service and at the place of residence officials of the State Customs Service.