Changing Customs Value
Legal services in case of changing of the customs value
Determining the customs value of goods is one of the important points during customs clearance. The customs value is the monetary value of the goods, which is determined in accordance with the relevant rules, however, based on the customs value of the goods, further fees and charges for goods imported into the country are determined.
Often, the assignment of goods to incorrect codes of the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union to the fact that the customs authorities adjust the cost of the goods and the import customs duties increase. At the same time, participants in foreign economic activity can independently adjust the customs value of goods.
At the same time, the adjustment of the customs value is a change in the customs value of the goods, which is made by the specialists of the customs authority, in the case when the customs inspector does not agree with the established customs value established by the participant in foreign economic activity. Adjustment of the customs value can be made in the following cases:
- Deliberate underestimation of the cost of goods.
- Technical errors when completing the customs value declaration.
- Violation of the customs value structure (when forming the customs value, payments established by law were not taken into account).
- Failure to apply established benefits.
- Inconsistency of the indicated information in the customs value declaration with the actual data.
- Other grounds for adjusting the customs value.
Regardless of the basis for carrying out the changing customs value of the goods, it must be taken into account that the further actions of the customs authorities depend on the correctness of its conduct. In the event that a foreign trade participant independently discovers an error in the preparation of the customs value declaration and independently sends documents for correction, as a rule, there are no administrative consequences for him. At the same time, if the adjustment is carried out based on the results of an inspection by the customs authorities, in this case, the participant in foreign economic activity may be held administratively liable. The disagreement of the participant of foreign economic activity with the adjustment of the customs value of the goods leads to customs disputes, which are then considered by the judicial authorities.
Control of the customs value of goods is an important part of the work of the customs authorities, it can be carried out within 3 years from the moment of importation of goods and can be carried out both before the release of goods and after. Prior to the release of goods from the customs zone, the adjustment can be carried out both by the participant in foreign economic activity independently, and by decision of the customs officer, after requesting additional documents on the goods and checking them.
Adjustment of the customs value of goods at the initiative of the customs authority is carried out in the following order:
1. Request of the customs to provide additional documents to verify the customs value of the goods and the information indicated in the declaration, as well as a request to calculate the amount of security for the payment of customs payments.
2. A company shall provide security for the payment of customs payments.
3. The customs authorities release the goods for free circulation.
4. Within the period established by the customs authorities for a response, a company sends the requested additional documents to the customs authority for verification.
5. The customs authority examines the submitted documents and the response of the company. Based on the results of these actions, the customs authority decides to leave the customs value declared by the participant in foreign economic activity, or decides to adjust the customs value of the goods.
At the same time, it is worth remembering that there is the possibility of changing customs value after the release of the goods, which can be produced within 3 years after the release of the goods into circulation in the country. However, it is worth remembering that the adjustment of the customs value after the release of goods can lead to additional charges of rather high customs duties.
To pass customs control, a participant in foreign economic activity must have all supporting documents on the value of the goods. At the same time, it is also necessary to store them for a sufficiently long time, including even after the release of goods for free circulation.
In order to exclude the possibility of adjusting the customs value at the initiative of the customs authorities, it is important, when forming a foreign economic contract, to correctly reflect all the main positions in the international transaction, as well as to prepare a package of documents for the transaction to confirm the value of the goods.
Like most controversial issues when interacting with customs authorities, challenging their actions, including when adjusting the customs value of goods, is possible in two ways:
- In direct interaction with the customs authority and sending the relevant documents to the higher customs authority.
- Appeal to the judiciary for the resolution of the current disputable situation.
The consequence of the adjustment may be an increase in the customs value of the goods or its decrease. In the event of an increase in the customs value, it will be necessary to pay additional customs payments, the customs authority in this case sends a notification about the need for such an additional payment. In the case of a decrease in the customs value, which is much less common than an increase, customs payments are adjusted.
Regardless of the chosen method of protection, it is worth remembering that each situation is often unique and a competent individual approach when adjusting the customs value will help to avoid adverse consequences for foreign trade participants. Judicial practice on the issue of adjusting the customs value also shows that each case considered by the court is individual, it depends on many factors. At the same time, the Supreme Court of the Russian Federation is trying to reflect in its decisions common positions on issues of interaction on customs issues.
- Advising on the changing of the customs value
- Assistance in paperwork during the adjustment of the customs value
- Representation of participants in foreign economic activity in case of disputes when adjusting the customs value in customs and judicial authorities