Tax and Customs Disputes
An additional customs assessment, whether a customs value adjustment or a reclassification of goods, can mean millions of rubles in back payments for an importer. A tax audit decision creates the same pressure. Elena Petrova challenges such decisions first before the higher authority and then in the arbitrazh court.
Deadlines in these cases are short. Most defenses fail not on the merits but because the appeal was filed late or without supporting documents.
Customs Value Adjustments
Customs often rejects the declared transaction price and applies a higher value. The importer answers with evidence of the real price: the contract and its specifications, invoices, payment orders, the manufacturer's price lists and export declarations of the country of dispatch. Valuation rules come from the EAEU Customs Code and follow the approach of GATT Article VII. Courts check whether customs actually proved doubts about the price or relied only on its internal price database.
While the check is ongoing, goods are often released only against security for the additional payments. Keeping the payment documents for that security matters later, when the importer asks for it back after winning the dispute. Correspondence with the customs post during the check should be in writing, with each requested document listed and dated.
Classification Disputes
A change of the HS code changes the duty rate and sometimes the need for permits. The defense relies on technical documentation, the purpose of the goods, expert examinations and earlier customs rulings on similar products. Explanatory notes to the EAEU nomenclature are often decisive.
Administrative Offense Cases
Chapter 16 of the Code of Administrative Offenses covers customs violations such as non-declaration or false declaration of goods. Sanctions may reach double the value of the goods and include confiscation. The case file is prepared by customs, so the first task is to check the protocol, the valuation of the goods and procedural deadlines.
Tax Audits and Appeals
After a field audit, the taxpayer can file objections to the audit report and then appeal the decision to the higher tax authority within one month. This pre-trial step is mandatory before going to court. Frequent issues include additional VAT and profit tax, claims under Article 54.1 of the Tax Code about unjustified tax benefits, and blocked bank accounts.
Evidence that was not shown to the inspectors can still be presented at the appeal stage, but the taxpayer should explain why it was not filed earlier. It is better to gather contracts, primary documents and proof of the counterparty's real activity while the audit is still open.
Key Deadlines
| Decision | Where to challenge | Term |
|---|---|---|
| Tax audit decision not yet in force | Higher tax authority | One month |
| Decision of the higher tax authority | Arbitrazh court | Three months |
| Customs decision or action | Higher customs body or court | Three months |
| Administrative fine | Court | Ten days from receipt |
Refund of Overpaid Duties
If an adjustment is cancelled or duties were paid in excess, the importer applies for a refund. Interest may be due when customs returns the money late or after an unlawful assessment. The application needs payment documents and the decision confirming the overpayment.
How to Start
Send the customs or tax decision, the audit report and the documents you presented during the check. Contact us as soon as the decision arrives, so that there is time to build a position before the deadline.
The main channel of communication with the advocate is email: lawyer@lawyer-moscow.com.