The Moscow Arbitration Court has made a decision that is important for all participants in foreign economic activity: now forwarding documents are recognized as sufficient to confirm the customs value of transportation.
The reason was a case in which the customs authority demanded that the importer calculate the costs directly from the railway carrier. However, the court recognized these requirements as unlawful, stating that the declarant is obliged to submit only those documents that he actually possesses within the framework of his contractual relations.
The company provided a complete package of documents from the forwarder — a contract, invoices and certificates confirming payment for services. The court noted that the forwarder independently forms tariffs based not only on transportation costs, but also on complex economic factors, and therefore his documents are sufficient evidence when calculating the customs value.
The arbitration referred to the provisions of the EAEU Customs Code, which stipulates that the declarant must submit documents received under contracts concluded by him. If there are no direct contracts with the carrier, the requirement to provide their documents is excessive and illegal.
This decision was a continuation of the established judicial practice, which protects businesses from excessive requirements of customs authorities and reduces the administrative burden on participants in foreign economic activity. Experts believe that it strengthens legal certainty in matters of customs value confirmation, making the process more transparent and predictable.
