Customs appeals and case law analysis
Practice: customs disputes
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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 · Case law
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This section currently focuses on procedure. Analysis of an individual judgment is included after its references and the applicability of its conclusions have been checked.
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