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If when checking the customs declaration,customs valuethe customs inspector is not satisfied with the fact that he considers it low, he can make an adjustment of the customs value.

The customs value is defined as the amount that includes all costs incurred by the importer for the purchase and import of goods into the territory of the Russian Federation.

The adjustment of the customs value always begins with an additional check carried out under Article 69 of the TC CU. which consists in familiarization with the requested documents. The Inspector also sends requests to third parties involved in the transaction, banks, government agencies of foreign countries. The quality and composition of the documents provided by the declarant will determine the further chances of challenging the decision to adjust the customs value.

It is with the procedureCCCthe main number is connecteddepartmental complaintsand court proceedings arising in the customs sphere. For participantsForeign economic activityadjustment of the customs value always leads to additional financial expenses.

The importance of the customs value is due to the fact that it is the basis for calculating customs and other payments that are mandatory to be paid to the budget by the importer. The customs value is declared by the importer when declaring the cargo by drawing up and submitting a customs value declaration (DTS), which is filed together with the goods declaration (DT) and a package of supporting documents.

In the case when the customs authority does not agree with the customs value declared by the declarant, for example for such reasons as 

  • inconsistencies of information affecting the customs value of goods have been established;
  • risks of unreliable declaration of the customs value of goods have been identified using SUR;
  • lower prices of the declared goods are declared in comparison with the price of identical or homogeneous goods under comparable conditions of their import according to information from foreign manufacturers;
  • lower prices of the declared goods are declared in comparison with the prices of identical or homogeneous goods according to auctions, exchange trades (quotations), price catalogs;
  • lower prices of the declared goods are declared in comparison with the price of the components (including raw materials) from which the imported goods are made;
  • the presence of the relationship between the seller and the buyer in combination with low prices of the declared goods was revealed;
  • there is reason to believe that the structure of the customs value is not observed (for example, license fees, transportation costs, insurance costs, etc. are not taken into account or are not fully taken into account).;
  • the choice of the method of determining the customs value is not justified;
  • technical errors were identified when filling out the DTS;
  • inconsistency of the information stated in the DTS with the actual data was found:
  • the seller's country is included inlist of offshore zones according to the order of the Ministry of Finance of Russia 108n dated 13.11.2017

As a result, the customs inspector will seek to adjust the customs value, which adjusts the value of the goods in the direction of increase. For this reason, the cost of customs duties that the importer must pay to the state also increases, which means that revenue to the budget increases, which is the main task of customs.

When this situation occurs, the declarant usually makes the following decisions.

  • If the importer does not have sufficient documents to confirm the value of the goods or as a result of the CCC, the amount of customs payments increases slightly and the importer does not want to delayrelease of goodsthen as a rule,He agrees with the CCC.
  • If the importer has all the necessary documents, He refuses to recognize the CCC.

The list of documents confirming the value of the declared value can be very extensive and depends on the customs customs where customs clearance takes place. The deadline for submitting such documents is set by the inspector, but it should not exceed 45 days.

If the inspector did not like the documents provided, the release of the goods is conditional. At the same timedeclarantis obliged to make a monetary provision. The amount of such security corresponds to the amount of customs payments, which correspond to the size of the customs value when accepting the CCC.

In case of conditional adjustment, if the importer decides to return his security payments to the customs, he needs to direct his efforts to prove the declared customs value of the cargo indepartmental orderor in the arbitration court.

An appeal against the actions of the customs authority is possible only in case of disagreement with the adjustment and in the presence of a complete package of documents that may affect the entire supply chain of goods from the manufacturer to the final buyer.

It is important that the importer has all the necessary documents and information about the goods during delivery, this will be of great importance in the event of an adjustment of the customs value, one of the main documents confirming the value of the goods is the exportcustoms declaration.

In order to avoid adjusting the customs value, it would be a good solution to contact our company.  We will analyze your delivery and provide all the information regarding the prospects of customs clearance, offer various options in order to avoid adjusting the customs value.
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