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Adjustment of customs value and how to avoid it.

There are many conflict situations in the relationship between foreign economic activity participants and customs authorities. Probably there is no more common and unpleasant situation for the importer thancustoms value adjustment (CTS)cargo.

It is with the CCC procedure that the main number of litigation arising in the customs sphere is connected. For FEA participants, the adjustment of the customs value is an additional cost (and often quite significant).

The concept of customs value is a basic concept in the field of international cargo transportation. The customs value, according to the current legislation, is defined as the amount that includes all costs incurred by the importer for the purchase and importation of goods into the territory of the Russian Federation.

The great importance of the customs value is due to the fact that it is the basis for the calculation of customs duties and all related payments that are obligatory 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 (CVT), which is submitted along with the DT. Also, the importer is obliged to provide the customs authority with a full package of supporting documents.

But often the customs authority does not agree with the customs value declared by the importer. This may be due to a number of reasons. First of all, in the methodological documents of the customs for each category of goods there are control values of the customs value. If the value of the goods is less than the corresponding reference value, then the customs authority almost always seeks to carry out the CCC, even if the customs value is documented.
Of course, if the customs value is adjusted by the customs authority, its value is always adjusted upwards. Accordingly, the cost of customs payments, which the importer must pay, also increases.

In this situation, there are only two options. If, as a result of the CCC, the amount of customs payments increases slightly, or the importer does not have sufficient documents to confirm the value of the goods, then he, as a rule, agrees with the adjustment. If the importer has all the necessary documents, then he may well refuse to recognize the CCC. In this case, the customs authority draws up a request for the declarant to provide additional documents confirming the amount of the declared value.

The list of these documents can be very different - it all depends on the specific customs. The deadline for providing such documents may also be different, but should not exceed 45 days.
If the inspector was not satisfied with the submitted documents, the release of the cargo is carried out in the order of conditional release. In this case, the declarant is obliged to make a security, which, as a rule, is carried out by paying a security deposit. The amount of such security corresponds to the amount of duties and other payments that correspond to the amount of the customs value upon acceptance of the CCC.

In the event of a conditional adjustment, the importer needs to focus its efforts onreturn of security payments, which is carried out after he can prove the amount of the declared customs value of the goods in the arbitration court. This becomes possible only after the provision of a sufficiently voluminous package of documents that may affect the entire supply chain of goods. This job requires a high level of skill.

If the import of goods is carried out using our services, then the issue of the return of security payments under the CCC, in 99%, is decided in favor of the importer, since we control that the importer has all the necessary documents for submission to the court upon delivery.

We offer to use the services of our company in the field of the return of overpaid amounts at customs in a judicial proceeding.

To avoid possible customs value adjustmentsYou can contact our company, we will analyze and provide you with all the information regarding the prospects for customs clearance of your cargo and offer various options in order to avoid CCC and further litigation.