Fiction, schemes and combinations: the economist told how Ukrainian customs officers “get poorer” during the war

Ukrainian financial expert Alexey Kushch shared information about the work of customs. According to him, the problem is not only with smuggling during imports. But also colossal volumes of fictitious exports.

This is especially evident now against the backdrop of problems with logistics in ports and the loss of part of arable land: the black segment has become more noticeable against the backdrop of a decline in official income.

This became known thanks to a little “reconnaissance” from financial expert Alexey Kushch

Alexey Kushch told how this happens in modern realities.

There are three schemes:

1. Pure fiction (rare).

2. Schemes with tax twists (the most common).

3. Combined schemes (also often used).

Fictar is to buy non-existent grain and export it, receiving a VAT refund from the state.

The scheme is being implemented in relatively small batches.

Purchase VAT. This is when a company bought grain for cash or from VAT evaders, but at the same time they really want to receive a VAT refund when exporting.

Then they simply buy documents for an official shipment of grain from a fictitious seller who “twists” VAT, for example, from an importer whose tax credit is stuck (the imported goods were sold for cash, but VAT was paid on them when imported into Ukraine).

Here is the transformation of “black grain” into “white” and the purchase of a non-existent VAT tax credit with further receipt of a VAT refund from the state.

A combination is when 10 thousand tons of “black grain”, through the purchase of docks, turns into 15 thousand tons of “white grain” and the exporter receives a VAT refund for 15 thousand tons.

It is clear that it is impossible to implement such a scheme without customs - customs fixes the tonnage. But if our ships were once “scuttled” when loaded with metal and iron ore in ports (the tonnage was determined by the vessel’s draft), then what prevents us from “chemically” now? Especially when the mass of grain burned in the ports is determined “by eye.”