The position of the Supreme Court’s Chamber for Commercial Disputes that customs laws provide for special mechanisms to perform customs control procedures taking into account the specifics of goods, including those requiring special storage conditions, is undisputed.
It should be noted, however, that these mechanisms vest the importer with rights and obligations to propose a place where customs control procedures can be carried out by the customs authority and where the integrity of goods can be ensured.
In practice, ensuring such special storage conditions for goods may entail significant costs.
Therefore, it would be fair to assess the limits of such cooperation based on principles of reasonableness, as well as to establish a mechanism of reciprocal cooperation on the part of customs authorities.
In practice, however, the customs authorities are increasingly imposing their control duties on foreign trade operators (e.g., in the form of proposals for voluntary adjustments to goods declarations before a customs audit report is issued), and the courts are currently asking operators to cooperate.How we can help
- Comprehensive assistance during customs audits
- Development of a strategy of cooperation with customs authorities during audits
- Arrangement of meetings with customs authorities
- Preparation of legal opinions on the appropriateness of challenging decisions of customs authorities
- Preparation of court claims, appeals or responses to appeals, statements, clarifications, requests and other trial documents for appealing decisions of customs authorities
- Representation of clients’ interests in arbitration court when appealing decisions of customs authorities