“Taiten Machinery Ukraine” tried to save 845 thousand UAH on customs: broker Stovbetskyi was fined for a scheme with KUHN agricultural machinery

05 серпня 2026 р., 12:08

Petro Gavrischak   586   0  

“Taiten Machinery Ukraine” tried to save 845 thousand UAH on customs: broker Stovbetskyi was fined for a scheme with KUHN agricultural machinery

The Shevchenkivskyi District Court of the city of Kyiv brought to justice the customs clearance agent of LLC “Taiten Machinery Ukraine” Andriy Ihorovych Stovbetskyi. The specialist tried to use a “technical trick” when declaring imported agricultural machinery in order to artificially reduce the tax burden on the company.

This is reported by the Telegram channel “Sudom po skhemakh” with reference to the court ruling in case No. 761/27588/25.

A constructive detail for 800 thousand: what is the essence of the scheme?

In March 2025 the customs broker submitted a declaration for the import of two trailed fertilizer spreaders of the well-known brand KUHN Axent 90.1. In the documents he classified them under the UKT ZED code 8432 (agricultural machines for spreading fertilizers), which allows the import of machinery at an attractive zero duty rate.

However, during the physical inspection of the units, customs officers discovered a significant constructive feature — the presence of a built-in belt conveyor that performs the function of a moving bottom. This nuance became the reason for a serious dispute:

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* Customs position: The presence of the conveyor makes the equipment universal — it can not only spread fertilizers, but also transport and mechanically unload any other bulk materials. According to the classification rules, such a product is a trailer (code 8716), and therefore is subject to taxation at a rate of 10% import duty and 20% VAT.

* Broker’s position: Stovbetskyi insisted on his correctness and even provided the court with a conclusion of the chamber of commerce and industry. However, the court rejected this document, since the official decision of customs on the classification of the code by that time had already entered into force and was not separately appealed by the company.

Economic effect: how much they tried to “save”

Thanks to the selection of an incorrect but economically “advantageous” code, the declarant tried to exempt LLC “Taiten Machinery Ukraine” from the payment of mandatory payments in the total amount of 845,736 hryvnias (of which 704.7 thousand UAH is pure duty, and 140.9 thousand UAH is VAT).

Court verdict and the amount of the fine

Judge of the Shevchenkivskyi District Court Yu.O. Matvieieva thoroughly examined the materials of the case and found Andriy Stovbetskyi guilty of committing an offense provided for by Art. 485 of the Customs Code of Ukraine (actions aimed at unlawful exemption from the payment of customs payments).

The court ruled:

* To impose a fine on the offender in the amount of 50% of the sum of the hidden payments — 422,868.07 hryvnias;

* To collect from the person involved 665.60 UAH of court fee.