Analysis of customs decisions and documents
Causes and consequences
Analysis of customs decisions and documents
Why documents conflict, when additional charges become a risk and which facts change the legal assessment.
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.
The Recycling Fee Is Rising on Schedule. What Does That Mean for Car Affordability?
When you are saving for a car, you want to know how much more you still need. You can give up an expensive trim level, postpone a holiday, or keep driving your old car for longer.
The Supplier Has Not Provided a Production Cost Breakdown: Substantiating the Transaction Price for Customs
The buyer knows the price agreed with the supplier. They may have no idea how much the overseas manufacturer spent producing the goods.
A Letter from Customs: One Bundle of Documents, Different Procedures and Deadlines
A letter from customs about a familiar shipment can easily look like a continuation of earlier correspondence. The documents have already been submitted, the price explained and the company’s position set out.
Customs Request for Documents: the Response Deadline Depends on the Procedure
A company receives a customs request covering several dozen items. Some documents are held by the bank or a foreign supplier, some have already been submitted to customs, and some were never created for the transaction at all.
Payment Agent and Customs Value: How to Substantiate the Transaction Price
Customs requests payment documents and sees the following: under the contract, the buyer is a Russian company, but the money was transferred to the foreign seller by a payment agent. In another shipment, the buyer paid not the seller but a third-party company designated by the seller.
A Consolidated Package and Suspicions of Resale
Suppose a warehouse ships clothing for a family and several identical sets of bed linens, purchased from different sellers, in a single package. Customs asks for an explanation of the quantity and intended use.
Two Cars for the Family and an Additional Recycling Fee Payment
Two cars have been bought for the family. The husband uses one and the wife the other, and both are registered to the person who imported them.
Customs Disagrees with the EAEU Commodity Code: Who Declares It and Who Is Liable for an Error?
A new shipment is sitting in temporary storage. Customs has questioned the declared commodity code and requested technical documents.
When Russian Customs questions the price: releasing goods and defending the declared value
Customs has asked for documents to substantiate the declared value. The goods have not yet been released, and the request specifies a response deadline, but there may be no decision to increase the amount payable.
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.
One freight invoice from China: what belongs in customs value and how to avoid counting the same cost twice
The goods are already in Vladivostok and the declaration must be filed. The invoice states FCA Shenzhen, while the forwarder has issued the Russian buyer one combined invoice covering collection from the supplier, terminal charges in China and sea carriage.
Customs document discovered late: from which date does the response or appeal period run?
The customs document is dated the 7th. The electronic exchange log shows it was sent on the 8th. The customs representative forwarded it to the importer on the 10th. A manager opened it on the 13th and only then asked what deadline applied.
Customs requests valuation documents: why sending a large archive can create more questions
The declaration is registered but the goods are not released. Customs asks why the payment amount differs from the invoice, why the seller granted a discount and how transport costs were calculated.
Contract in USD, invoice in EUR, payment in RUB: how to evidence the transaction price to customs
The goods have arrived but were not released on the expected day. An electronic customs message requests information about customs value: the contract is in US dollars, the invoice is in euros and the buyer paid in roubles.
Release against security during a customs valuation check: can the goods be sold and how is the security recovered?
The goods are at a temporary storage warehouse, costs are rising and customs has not finished its valuation check. Waiting for a final decision may cost the business more than providing security and seeking release.
Customs transit not discharged: when a carrier may face customs payments and how to check the demand
The trip is closed. The consignee signed the CMR consignment note, the warehouse confirmed receipt, the driver moved on to the next job and the carrier was paid. Weeks or months later, customs may still question whether transit was properly discharged.
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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 · Analysis
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