If when checking the customs declaration, customs value the customs inspector is not satisfied because he considers it low, he can make an adjustment to the customs value.

Customs value is defined as the amount including 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 Customs Union. 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 further chances to challenge the decision to adjust the customs value will depend on the quality and composition of the documents provided by the declarant.

It is with the procedure CTS the main number is connected departmental complaints and litigation arising in the customs sphere. For participants FEA adjustment of the customs value always leads to additional financial costs.

The importance of the value of customs due to the fact that it is the basis for calculating customs and other payments that are mandatory to the budget by the importer. The customs value is declared by the importer when declaring the goods by drawing up and filing a customs value declaration (TPA), which is submitted together with the declaration of goods (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 reasons such as 

  • inconsistencies of information affecting the customs value of goods have been established;
  • identified with the use of RMS risks of inaccurate declaration of the customs value of goods;
  • lower prices of declared goods are declared in comparison with the price of identical or homogeneous goods under comparable conditions for their importation according to information from foreign manufacturers;
  • lower prices of declared goods are declared in comparison with prices for identical or homogeneous goods according to auctions, exchange trading (quotes), price catalogs;
  • lower prices of declared goods are declared in comparison with the price of components (including raw materials) from which imported goods are made;
  • the existence of a relationship between seller and buyer in combination with low prices of declared goods;
  • there is reason to believe that the structure of customs value has not been observed (for example, license fees, transportation costs, insurance costs, etc. are not taken into account or are not fully accounted for);
  • the choice of a method for determining customs value is not justified;
  • identified technical errors when filling out TPA;
  • inconsistency of the information declared in the TPA with the actual data was found:
  • seller’s country is included list of offshore zones according to the order of the Ministry of Finance of Russia 108н from 13.11.2017

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

When this situation occurs, the declarant will usually make 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 delay release of goods then usually 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 of the customs office where the customs clearance takes place. The term for submitting such documents is appointed by the inspector, but it should not exceed 45 days.

If the inspector did not like the documents provided, the release of goods is conditional. Wherein declarant obliged to pay cash security. 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 the event of a conditional adjustment, if the importer decides to return his security payments to customs, he must direct his efforts to prove the declared customs value of the goods in departmental order or in arbitration.

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 had all the necessary documents and information about the goods upon delivery, this will be of great importance in the event of an adjustment in customs value, one of the main documents confirming the value of goods is export customs declaration.

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