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Currently, most disputes with customs are related to appeals against customs decisions to adjust the customs value of goods. During the implementation of customs procedures, the customs considers that the customs value of the goods submitted in the declaration is understated, therefore refuses the customs clearance of goods, and determines a new one, thereby accruing customs duties.
Thus, during customs procedures, customs officers control the correctness of the customs value determined by the declarant. This control is carried out during the customs clearance of goods, by checking the calculation of the customs value of goods, based on the submitted declaration, and accompanying documents. If inaccuracies are found in the accompanying documents, the customs has the right to request additional documents to confirm the value of the goods. The declarant must submit these documents within 10 calendar days.
The Customs Code provides a list of documents that may be required by customs:
- agreement (agreement, contract) with third parties related to the agreement (agreement, contract) on the supply of goods, the customs value of which is determined;
- invoices for payments to third parties in favor of the seller, if such payments are made under the conditions specified in the contract (agreement, contract);
- invoices for payment of commissions, intermediary services related to the fulfillment of the terms of the agreement (agreement, contract);
- extract from the accounting documentation;
- license or copyright agreement of the buyer, which relates to the evaluated goods and is a condition for the sale of the evaluated goods;
- catalogs, specifications, price lists (price lists) of the manufacturer of the goods;
- a copy of the customs declaration of the country of departure;
- conclusions on the quality and cost characteristics of goods prepared by specialized expert organizations, and / or information of stock exchange organizations on the value of goods or raw materials.
These documents may be required in full or in part.
When submitting a request to the declarant, the Customs must indicate the specific circumstances that raised doubts about the correctness of the customs value, the reasons for the impossibility of verification on the basis of documents provided by the declarant, as well as documents that may eliminate doubts about their authenticity. If the additional documents submitted have not convinced the customs officers, or if they have not been submitted by the declarant, the customs may decide to adjust the customs value of goods.
The declarant has the right to receive written information from the Customs on the procedure and methods of determining the customs value used in adjusting the declared customs value, as well as on the grounds for such adjustment.
Most decisions on adjusting the customs value of goods are overturned by the courts due to the inability of the customs to prove the validity of their doubts about the correctness of the presentation of the customs value of goods.
The general conclusion that the customs value of the goods is not documented is insufficient to request additional documents from the declarant and decide to adjust the customs value, without specifying which components of the customs value of goods are unconfirmed, what is the inconsistency of data or what are the differences in the documents submitted by the declarant.
However, if the Customs information database contains information on the higher customs value of identical goods, the Supreme Court still takes the side of the importer and considers that this is not an obstacle to determining the customs value of goods on the basis of an agreement between the parties. information on the adjustment of the declared customs value of goods, as well as information on court decisions on determining the customs value of goods and methods of determining it.
In addition, the grounds for declaring illegal and revoking the decision of the Customs on the adjustment of customs value may be a violation of the procedure for applying the secondary method of determining customs value, ie incorrect calculation of customs value by the Customs itself.
However, despite these facts, the court may reject the importer’s claim. The reason for the rejection of such a claim may be a discrepancy in the price of the delivered goods in the documents submitted for customs clearance.
If the importer cannot explain why such a discrepancy arose and why the customs value declared by him is correct, the court may reject the claim for annulment of the decision to adjust the customs value, as it considers that the Customs had reasonable doubts about the correctness of the customs value.
Another reason for rejection of the claim may be the registration of the goods declared by the declarant under a new customs declaration indicating the customs value determined by the Customs, although cases of rejection of claims on this basis are rare.
Therefore, when requesting customs to provide additional documents to determine the customs value of the goods, the declarant should not refuse in any case. In case of absence from the list of the documents demanded by customs, it is necessary to answer this inquiry, with the explanation of the reasons for which these documents are absent.
Adjusting the customs value of goods imported by the importer and adding customs and tax liabilities is common practice for the customs authority. However, if the importer has submitted to the customs authority the entire package of documents to confirm the customs value, and these documents do not contain differences in the price of the delivered goods, the importer has every chance to win the case in court.
If you have problems with the registration of goods, the customs has made a decision to adjust the customs value of the goods, qualified specialists of JSB “Prikhodko and Partners” will help solve this problem.