How much does the first consultation cost?

The consultation is free when an engagement is signed: if you entrust the matter to us, the first meeting costs nothing. At it we go through the situation and tell you whether the matter has prospects in court, what scenarios are available and roughly what running the case will cost. This information does not constitute a public offer (art. 437(1) of the Civil Code of the Russian Federation).

Do you guarantee the outcome of a case?

No, and nobody can: the outcome of litigation is decided by the court. We are answerable for the quality of our work, for the pace and for making sure you always know what stage the matter is at. You receive our assessment of the prospects before the engagement is signed.

Who will handle my matter?

Every matter has a responsible partner. He assembles the team for the task — a litigator, a tax specialist, a valuer — and remains your point of contact until the end. Where the task requires the status of an advocate, advocates of the Kovalev, Malyutov, Tsypkalo & Partners Moscow Bar Association are brought in under a cooperation agreement.

Do you work with the regions?

Yes. We have two offices — in Moscow and Mariupol — and we run matters throughout Russia. The engagement can be signed remotely, documents are accepted electronically, and we stay in touch by telephone, messenger and e-mail.

How do the firm's lawyers and the advocates work together?

Legal review, transaction support, insolvency and representation in commercial and civil proceedings are carried out by the lawyers of Kovalev & Partners LLC under an engagement with the company. Tasks that require the status of an advocate — criminal defence, attendance at searches and interviews, an advocate's formal request — are carried out by advocates of the Kovalev, Malyutov, Tsypkalo & Partners Moscow Bar Association: the company has a cooperation agreement with the Bar Association, while the agreement on the provision of legal assistance is made by the client directly with the advocate (art. 25(1) of Federal Law No. 63-FZ of 31 May 2002 “On Advocacy and the Bar in the Russian Federation”). For you this is a single point of entry: we assemble the team.

What happens after I send an enquiry?

We read your description of the situation and come back within one working day: we ask clarifying questions and tell you what we can realistically do. We do not pass your documents or your description of the situation to anyone.

FOREIGN TRADE AND SANCTIONS / 04

Customs disputes

Customs has adjusted the declared value, changed the tariff code, or assessed additional duties after release and opened an offence case. We analyse the customs authority's position, gather evidence and challenge its decisions before the higher customs authority and the commercial court.

Call: +7 (499) 460-63-47

What is happening

Customs rejected the declared value, citing price data from other shipments, and assessed additional duty and VAT. The goods have been released, but the adjustments repeat shipment after shipment and each one eats into the margin.

Following a check, customs moved the goods to a different tariff code with a higher duty rate and assessed additional payments covering several years of imports.

A post-release review of documents has led to proceedings under Article 16.2 of the Code of Administrative Offences for false declaration; the fine is calculated from the amount of unpaid duties.

What the law says

Declaration, customs valuation and classification of goods are governed by the Customs Code of the Eurasian Economic Union (EAEU Customs Code); the primary valuation method is the transaction value of the imported goods.
The procedure for appealing customs decisions, customs control and refunds of payments in Russia is set by Federal Law No. 289-FZ of 3 August 2018 "On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation".
A customs decision may be appealed to the higher customs authority or taken straight to the commercial court; the application is brought under Chapter 24 of the Commercial Procedure Code (APK), as a rule within three months.
Customs control continues after release: customs may request documents and carry out customs audits, which can end in decisions assessing additional payments.
Liability for breach of customs rules is set by Chapter 16 of the Code of Administrative Offences; in false declaration cases, what matters is whether the company took every step within its control to comply.
Customs payments that were overpaid or over-recovered are refunded on the payer's application under the procedure in the Customs Regulation Law.

What we do

We analyse the customs decision: the valuation method, the source of price data and the reasoning on classification.
We gather evidence supporting the declared value: the contract, invoices, price lists, correspondence, the supplier's costing and the export declaration from the country of dispatch.
We prepare replies to customs requests during document checks and customs audits.
We prepare appeals to the higher customs authority and applications to the commercial court, and represent the company at every level.
We defend the company in proceedings for breach of customs rules.
We prepare applications for refunds of overpaid duties and go to court if a refund is refused.
We help organise shipment documents so that supporting the value of future consignments is easier.

What we will need from you

Customs declarations and customs decisions: on value adjustment, on classification, following an audit.
The foreign trade contract, specifications, invoices and payment documents.
Price lists and correspondence with the supplier on price, discounts and delivery terms.
Transport and insurance documents and records of delivery costs.
Offence reports and rulings, if administrative proceedings have begun.

HOW THE WORK IS BUILT

How the work is built

Analysis

We study the customs decisions and shipment documents and identify grounds for appeal.

3–7 days

Evidence

We gather documents and, where needed, obtain explanations from the supplier and expert opinions.

2–4 weeks

Appeal

We file the appeal with the higher customs authority or the application to the commercial court.

as required

Refund

We follow through the refund of payments once the decision is set aside.

as required

NEARBY

Other services in this practice

All services in this practice

QUESTIONS

Frequent questions

Should we release the goods under the adjustment or fight it straight away?

More often the goods are released after paying the difference or providing security, and the dispute continues after release so that supplies are not held up. What suits you depends on the volume of imports and whether the dispute will recur on later consignments.

Appeal to the higher customs authority or go straight to court?

There is no mandatory pre-trial stage here, so you can choose. An appeal to the higher authority is procedurally simpler; the court is independent of the customs system. The choice depends on the nature of the dispute and how many similar declarations are involved.

We have already paid the adjustment. Can we still challenge it?

Yes, paying does not remove the right to challenge the decision. If the decision is set aside, the overpayment is refunded on application, and if a refund is refused the matter goes to court.

NEXT STEP

Let us discuss your situation

The consultation is free of charge when an engagement agreement is signed: on it we say what has to be done and by when.

Call: +7 (499) 460-63-47