According to the law, the Federal Customs Service has the right to verify the correctness of customs declarations within three years after the importation of goods. Even if the cargo was released without complaints, post-inspection may reveal discrepancies, which will lead to mandatory additional duties and fines.
One of the common mistakes is the incorrect indication of the HS code, the commodity nomenclature of foreign economic activity. This code determines the fee rate and affects the total amount. Some importers specify it incorrectly, and sometimes they deliberately underestimate the code in order to save money. In both cases, the consequences are the same — the FCS adjusts the cost, charges the difference and, in some cases, fines.
Another frequent factor in additional charges is the discrepancy between the customs value index (ITS). This indicator is calculated as the ratio of the total cost of a batch of goods to its weight. If the price is significantly lower than for similar goods, the service may have doubts. Sometimes the reason is a discount from the supplier. But if it is not documented, the FCS may suspect an underestimation of the cost and charge the missing payments.
To avoid such problems, it is important to document all discounts. An additional agreement must be signed indicating the reason, amount, and mechanism for applying the discount. It is also recommended to provide price lists, commercial offers and ensure that the data in the export and customs declarations match.
Experts recommend that experienced logistics companies be involved in cargo clearance, which know how to properly prepare documents and conduct a preliminary inspection of ITS before submitting a declaration. Such companies can assess possible risks in advance and specify which documents should be requested from the supplier.
It is significant that even single mistakes can lead to significant financial consequences. For example, in the case of one logistics company, incorrect indication of the destination of the package led to a revision of the HS code and additional duties several months after delivery. The client had to pay an amount that he had not initially considered in the budget.
In general, the successful passage of customs procedures depends not only on formal compliance with the rules, but also on a deep understanding of the nuances of foreign economic activity. It is important for importers not only to trust their partners to complete their tasks, but also to understand the key processes themselves. This will help to avoid non-obvious mistakes and minimize risks after the goods are imported.
Customs surcharges are not an exception, but a control tool that must be treated carefully and responsibly. A competent approach to registration and document management can save millions.
