The reviewed case is particularly relevant in view of (1) thegreatly increased number of customs audits, which today generally result in additional customs charges (as confirmed by official statistics of the Federal Customs Service of the Russian Federation, which show that 100% of customs audits after the release of goods in Q1 2023 were completed in favor of the customs authorities), (2) the present trend of remanding judicial cases for further consideration (particularly on the inclusion of royalties and other intragroup payments as well as dividends in customs value). In light of the Supreme Court’s position, we recommend analyzing the legitimacy of late payment interest assessed as a result of customs audits as well as in the event of a repeat demand for customs payments and late payment interest when a judicial case is remanded for repeat consideration.
On July 28, 2023 the Supreme Court of the Russian Federation (hereinafter, the Supreme Court
) issued a ruling on Case No. А55-3526/2022
, concerning the legitimacy of late payment interest assessed for failure to make customs payments on time (after the court-ordered refund of additionally assessed customs payments and late payment interest and a subsequent new round of judicial consideration that went in favor of the customs authority).