Contracts, payments and delivery
Contracts, invoices, payments, delivery terms and transport: where commercial decisions create customs risk.
One packing list can describe a single physical shipment without combining two separate transactions into one consignment for declaration purposes. In an ordinary commercial import, goods under two independent contracts generally require separate goods declarations. The common packing list can…
The goods have arrived but were not released as expected. A valuation request appears in the electronic declaration record: the contract is in US dollars, the invoice in euros, the buyer paid roubles to an agent and the seller received euros. The customs representative proposes increasing the value…
Procurement receives an offer: delivery from China for four dollars per kilogram, customs clearance included, in twenty-five days. An advance is required to reserve space. The documents are promised with the goods.
A sales manager sends an all-inclusive quote well below major dealers' prices. A place on the car transporter must supposedly be booked today, so an urgent first payment is requested. The VIN will follow after payment. A Russian company takes the money, a Chinese partner buys the car and another company handles export…
The order shows 1,200 yuan, Alipay records 1,130 yuan, and the bank debits the ruble equivalent plus a separate fee. A postal declaration or express carrier's document shows another amount. For customs, these records may describe different parts of the same purchase.
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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.
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.
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.
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.
Editorial videos
Each video complements the articles by examining one disputed issue, regulatory change or court approach.
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▶Archive · International trade
These articles connect transaction documents with customs declarations and payments. They do not replace a review of the particular contract.
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In your first message, identify the document or event, the receipt date and the nearest deadline. That helps determine whether you need a response, appeal, supplier request or a separate Zoom review.
