The court’s decision in Case No. A08−12 115/2021
is a further instance of negative practice that began after the Supreme Court considered Cases Nos. A40−20 125/2021
Notably, the Supreme Court essentially formulated the "conditions" under which dividends must be included in the customs value of goods that are not expressly stated in customs law. However, the Supreme Court provided no criteria for proving or refuting such conditions.
The customs authorities and courts therefore set precedents at their sole discretion that are clearly conservative.
Another point of interest in this case is the customs authority’s argument that satisfying the importer’s claims will result in "actual support for the corporate founder registered in the European Union, which has declared an economic war on the Russian Federation."
Although the court gave no express assessment of this position of the customs authority, the very fact of its inclusion in the court’s decision is indicative of the risky nature of the current practice of litigation with the customs authorities for companies with headquarters in "unfriendly" jurisdictions.
We recommend that importers proactively assess the risks that dividends will be included in the customs value of goods and prepare documents confirming that the elements of the customs value were not manipulated, taking into account the courts' position.How we can help
- Assessing whether dividends must be included in the customs value of imported goods and related risks; providing recommendations and a risk mitigation strategy
- Providing support when dividends are included in the customs value (including preparation of goods declarations)
- Full or partial support during customs audits
- Representing the company’s interests in pre-trial and trial appeals