Articles on customs disputes and international trade
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Payment to China for goods said to be customs-cleared in Kyrgyzstan: what to check before an advance
A Kyrgyz company invoices a Russian buyer. The CMR states that the goods were accepted for carriage in Kyrgyzstan. The seller says the Chinese goods have already been customs-cleared, but asks for payment to be sent elsewhere in the transaction chain.
How courts examine customs valuation evidence
The foreign seller owned 100% of the share capital of the Russian importer. The company submitted an export declaration, invoices, banking records and other documents. The customs authority did not dispute the existence of those records.
Customs asks for documents: why this is not yet a customs value adjustment or a fine
Only a few hours remain in the expected release period. Instead of a release message, the company receives a request for documents. Internal correspondence immediately calls it a customs value adjustment, while accounting begins estimating a possible additional assessment.
Amendment to the goods declaration registered, but the money has not reached the account
The company already paid customs charges based on the original calculation. After release, customs registered an amendment to the goods declaration showing that the amount payable was lower than the amount previously paid.
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Six articles in different formats. Load more from the archive below.
Samples and warranty spare parts were sent free of charge: what value should be declared
The recipient may pay the supplier nothing at all for a test sample or a warranty spare part. The invoice may then state free of charge.
A mould was paid for separately: how to account for it when importing the manufactured goods
A mould may remain at a foreign factory for its entire useful life. Only the housings or parts made with it will be shipped to Russia.
Royalties for a brand: which contract terms affect customs value
A fee for the right to operate under a brand may depend on sales in Russia: the goods have already been imported, but the final amount is not yet known. This remuneration is called a royalty.
Fall-back method: how to check the comparable goods and every addition to customs value
Delivery and several adjustments were added to the price of another party's goods - and the customs value of your shipment increased. Under the fall-back method, an error may arise both in selecting the goods for comparison and in the calculation itself.
Customs applied method 6 immediately: how to check why the earlier methods were skipped
A foreign factory may refuse to disclose its production costs. Without them, method 5 may be inapplicable.
Method 5: what information will be needed from the foreign manufacturer
The buyer knows how much it pays for the equipment. But how much did the factory spend to make it?
Method 4: how customs value is calculated from the sale price in Russia
The price at which an importer sells goods in Russia may include delivery, customs payments, trading costs and profit. If that entire price is simply used for the customs calculation, it will include amounts that method 4 requires to be deducted.
Your shipment is wholesale, but the comparable shipment costs more: how to check adjustments under methods 2 and 3
Shipping a small batch by air can cost more per unit than moving a large batch by rail. A seller may also set different prices for one hundred and one thousand units.
Method 3: when similar goods are suitable for comparison
Products sold under the description “industrial filter” can be designed for different operating conditions. The buyer may care about pressure, capacity, material and service life.
Method 2: how to check whether customs really compared identical goods
Two pumps may have the same name and fall under the same customs code even though one is made of cast iron, the other of stainless steel, and their power ratings differ. Their prices may differ as well.
Buyer and supplier belong to the same group: how to support the price for customs
Within a group of companies, the price of goods may be calculated under common rules: from cost, with an agreed markup, or with an adjustment for purchase volume. When such goods are imported into Russia, customs is interested in how the price was formed and whether the relationship between the seller and buyer affected it.
The supplier gave a discount: how to support the price under method 1
A discount for a large order can reduce the purchase price, but on import that saving sometimes has to be explained again - this time to customs. The seller’s price list shows one price, while your invoice shows another.
Customs thinks the goods are priced too low: how to check the grounds for rejecting method 1
Buyers can pay different prices for the same goods. One buys a small batch at the list price, another gets a discount for a large order, and a third is offered the remaining stock from a previous series.
Foreign Exchange Control in 2026: Foreign Accounts, Contract Registration, and Performance of Obligations
In 2026, a dispute involving a Russian company that made payments under two foreign trade agreements through an account in Kazakhstan reached the Commercial Court of the Moscow District. One agreement was for exports and the other for imports.
VIN Error After Vehicle Import: Which Record Should Be Corrected First
A single incorrect letter in a VIN may be discovered far from the point where the mistake was made. The vehicle has already been bought and brought into Russia, but at the stage of paying the recycling fee, obtaining the electronic vehicle passport or registering the vehicle, it turns out that the vehicle’s identification marking does not match one of the documents.
A defect was discovered two months later: supplier, carrier or storage?
About two months after delivery, one of the frozen products was thawed and cooked — and something was found to be wrong with it. The buyer drew up a defect report and demanded a refund from the supplier.
Russia proposes VAT on cross-border online orders. The EU is preparing a handling fee
Even if an order is returned to the seller, the cost of customs clearance may remain. That is how Dutch Customs describes the forthcoming European fee on online purchases: the €2 charge per declaration line will not be refunded to the declarant if a parcel is refused, delivery fails or the goods are returned.
Russian Customs Desk Audit Under Article 332 of the EAEU Customs Code: What to Check in the Notice, Document Request and Audit Report
In Russia, a customs desk audit is governed by both the EAEU Customs Code and Federal Law No. 289-FZ.
Fallback Customs Valuation Method: How to Review a Customs Decision Under Article 45 of the EAEU Customs Code
If customs value has been determined under the fallback method, the final figure is not the only point to examine. It is important to understand why value could not be determined under the preceding methods, which approach was used under Article 45 of the EAEU Customs Code, where the price information came from, and whether the underlying data are comparable with the shipment being valued.
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Customs valuation
Customs may reject the transaction value and use another valuation method. This can bring additional charges, a security requirement, tied-up working capital and a dispute lasting months. I review the decision or request, deadline, payments and pricing evidence to determine what comes first: a response, administrative appeal, court application or refund claim.
Customs requests price evidence: the transaction value method (Method 1) and release of the goods
Read case review ↗Court decisions on customs valuationHow courts examine customs valuation evidence
Read case review ↗Customs controlCustoms asks for documents: why this is not yet a customs value adjustment or a fine
Read case review ↗Post-release checks
For a post-release check under Article 332 of the EAEU Customs Code, establish how the three-year control period applies to the shipment. By then, documents may be spread across departments and the trade team focused on new imports. The first substantive response can affect the assessment of the evidence and any additional charges. I bring the records and legal position together before that response is sent.
Contract in USD, invoice in EUR, payment in RUB: how to evidence the transaction price to customs
Read case review ↗Customs controlCalled to customs to 'give explanations': what to do before attending or signing anything
Read case review ↗Customs valuation and value adjustmentsCustoms requests price evidence: the transaction value method (Method 1) and release of the goods
Read case review ↗Appeals and administrative offence cases
The right to challenge customs decisions is set out in Article 358 of the EAEU Customs Code. The usual Russian deadline for an administrative appeal is three months; Article 198 of the Russian Commercial Procedure Code also provides a three-month court-filing period. Each has its own starting point. Time spent on an administrative customs appeal is excluded from the court period, including where the appeal is not examined on its merits; it does not restart a full three months. Missing a deadline can restrict remedies and complicate recovery. I coordinate the appeal, refund claim and any court proceedings.
Customs has issued a decision: why filing an appeal may not be enough
Read case review ↗Court decisions on customs valuationHow courts examine customs valuation evidence
Read case review ↗Deadlines and appealsCustoms document discovered late: from which date does the response or appeal period run?
Read case review ↗Recycling fee and cars
Recycling fee and excise calculations can be disputed as rates change. Recycling fee coefficients follow the applicable government resolution; excise depends on the goods' classification and characteristics. A calculation error, disputed legal basis or missed relief can lead to costly litigation in a Russian commercial court. I work on defending calculations and recovering overpayments.
Vehicle from Kazakhstan: a different surname appears in the recycling-fee calculation—should you pay a deposit?
Read case review ↗Temporary storage warehouse and vehicle customs clearanceCar held at a temporary storage warehouse: what to do first as storage charges rise
Read case review ↗Temporary storage warehouse and storage chargesCar released by customs but still held by the warehouse: which storage days are chargeable?
Read case review ↗Editorial videos
Customs law on video
Each video complements the articles by examining one disputed issue, regulatory change or court approach.
▶Kazakhstan and the EU: investment, the Middle Corridor and sanctions risk
Watch on YouTube ↗
▶BelToll from 1 September: transit through Minsk becomes 10 times more expensive
Watch on YouTube ↗
▶Post-release customs valuation: how discrepancies turn into additional assessments
Watch on YouTube ↗
▶A declaration is not enough: gold, cash and sanctions at the EU border
Watch on YouTube ↗Archive
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