Practical guides: what to do and in what order
Next steps
Practical guides: what to do and in what order
Practical situations where the first document, next deadline, preservation of evidence and choice of action matter.
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.
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.
Paying a Chinese Supplier Through an Agent: When Payment to a Third Party Discharges the Debt
At 18:40, the day before payment is due, the manager of a Chinese factory sends new bank details via WeChat:
Importing Samples for Certification: Documents and Customs Clearance
The supplier is ready to ship the products, but their certificate has yet to be obtained. The laboratory needs samples first.
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.
Temporary storage charges: who pays and from whom can the costs be recovered?
A company can win a dispute with Customs and still owe money to the warehouse. Setting aside an unlawful refusal to release the goods does not extinguish the storage contract: the warehouse claims payment for services rendered, while the company must establish from whom it can recover the additional costs caused by the delay.
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.
Goods at a temporary storage warehouse: controlling rising costs and preserving evidence for a dispute
The goods are already at a temporary storage warehouse, charges continue to accrue and the next tariff step is known in advance. Participants often reduce the situation to 'we are waiting for customs', which does not identify the actual cause of delay or the next action.
Warehouse refuses to release the goods: what 'control figures do not match' may actually mean
The warehouse says: 'The control figures do not match; delivery cannot be closed.' For the importer, the immediate effect is that the goods remain in storage and charges continue to rise. The underlying legal and documentary reason still needs to be identified.
Goods found damaged after customs inspection: what to record before collection from the warehouse
A pallet is standing by the warehouse gate already opened. The wrapping has been cut, one carton is crushed and there is a fresh dent in the equipment casing. Warehouse staff say the damage occurred during customs inspection.
Batteries, electronics and cosmetics in an international parcel: what to check before shipping
One parcel contains wireless earphones, a power bank and a bottle of perfume. The seller packs everything in one box and hands it to international post. The next day the tracking status shows that the shipment has been stopped.
Called to customs to 'give explanations': what to do before attending or signing anything
Current as at 3 September 2026. Before relying on the guidance, check the version of the relevant rules applicable on the date of the particular summons or request.
Car held at a temporary storage warehouse: what to do first as storage charges rise
The car is at a temporary storage warehouse and the bill increases every day. The customs representative says the passenger customs declaration was not registered. Warehouse staff say the car cannot yet be released.
Car released by customs but still held by the warehouse: which storage days are chargeable?
On Friday, the customs representative says the car has been released. The owner calls the temporary storage warehouse expecting collection, but is told that the warehouse has not received the information needed for release.
Categories
Choose a topic
Choose a topic to see an explanation, related articles and a separate link to the legal service on the right.
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 · Practice
All articles in this category
These are practical articles, not a service catalogue. Each starts with a specific situation and explains how to review the documents and decide what to do next.
The archive loads when you first search or select a topic.
Contact
Need a specific document reviewed?
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.