The EEC draft allows customs authorities to raise the declared value of goods if more expensive identical or similar goods are found. It is this mechanism that has drawn criticism from the professional community: in its current wording, the draft effectively shifts the burden of proof to the importer, while the EAEU Customs Code explicitly establishes the opposite.
“The customs value and information relating to its determination must be based on reliable, quantifiable and documented information,” the EAEU Customs Code states.
The Association of Customs Lawyers insists that the customs authority must prove that the declared information is unreliable. In proposals sent to the EEC, the lawyers demand that a decision to adjust the value should specify the particular inconsistencies the declarant failed to eliminate; without this, the importer cannot meaningfully challenge the additional assessment.
In addition to disclosing the sources of price information, the proposals include several clarifying conditions. When comparing goods, customs should take into account the terms of delivery, configuration and batch size, factors that directly affect the price but are not mentioned in the current draft. It is also proposed to exclude requirements to provide information the declarant objectively cannot obtain: if the information is protected by the foreign counterparty’s trade secret or its disclosure is prohibited by the law of the exporting country, such a requirement should not serve as grounds for adjustment.
The question of retroactive effect is also crucial for business. It is proposed that the new approaches should not apply to transactions concluded before the amendments take effect, with a transition period of at least 12 months from the adoption of the changes. This will give importers time to restructure their document flow and agree with suppliers on how price data will be disclosed.
Public discussion of the draft will last until 23 October, after which the EEC will publish a summary of the comments and proposals received. Until that date, market participants can send their own comments to the commission. The final version of the rules will take into account all positions received, including the proposals of the Association of Customs Lawyers.
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