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The company received a fine for not submitting documents on the counter-audit, and tried to challenge it by arguing that we are not a counterparty to the taxpayer being audited. The courts did not agree with this approach. The Arbitration Court of the Moscow District has formulated a position that applies to all those who work in long supply chains.

The Supreme Court summarized the practice on three issues that regularly come up in disputes between declarants and customs: who should prove that the relationship between the seller and the buyer did not affect the price; whether the customs value includes payments from a foreign buyer for the transportation of goods across Russia during export; and what documents can confirm the transportation costs during import. All three positions directly affect how the declarant prepares documents and pro

The Supreme Court of Russia has issued clarifications on the issues of confirming the customs value of goods during declaration. The document specifies which evidence is considered sufficient to substantiate the claimed value, an issue that has been one of the most frequent causes of disputes between importers and customs authorities for years.

In April 2026, the Supreme Court supported the customs position: the payment of dividends to a foreign supplier is in itself a sufficient basis for adjusting the customs value. Even if the company has provided proof of the market price. The precedent changes the rules for anyone who imports goods from affiliated foreign counterparties.

The Constitutional Court is considering a case that concerns each importer of equipment from the EAEU. The bottom line: the company imported agricultural machinery from Kazakhstan the day before the increase in the recycling rate, but submitted the calculation after. Customs demanded an additional payment at the new rate — the difference turned out to be fourfold. Now the court decides: at what point is it counted — by the date of importation or by the date of submission of documents?

In 2024-2025, courts are increasingly supporting tax authorities in counter-inspections: mass requests for documents over a long period of time are acceptable, and inspections can send requests outside the counterparty's place of registration. For businesses, this means an increased burden on the archive, EDI, and internal regulations for primary storage.

The courts have marked the boundaries for customs authorities when charging additional payments. The decision concerns cases when the value of the product is adjusted without sufficient justification.

The Constitutional Court of the Russian Federation ruled that online sellers must provide customers with the opportunity to remotely return goods of proper quality. Before the amendments to the law, the goods can be returned in any convenient way, including mail and carrier, and the seller's approach should not make the return excessively expensive or inconvenient.

Note 2 to art. 16.2 of the Administrative Code explicitly refers to voluntary reporting after release. But what if the declarant saw the error earlier and submitted the CDT before the release? The ruling of the Arbitration Court of the district dated 02/06/2026 shows that what is more important is not the "before/after release" moment, but the fact that the violation was corrected by the declarant himself before it was detected by customs. We are analyzing the case with the currency of the contr

The State Duma has passed a law that for the first time describes in detail the procedure for the arrest and seizure of cryptocurrencies in criminal cases. The digital currency was secured as property, and the investigation was allowed to act in two ways — to withdraw media (including "cold wallets") or transfer assets to a controlled address. The norm is important for practice: it reduces the chances that crypto assets will be withdrawn before a court decision, but at the same time raises the b

The Supreme Court clarified the procedure for applying a 10% preferential VAT on the import of foodstuffs. The benefit does not apply if the products do not pass phytosanitary control and are prohibited from being put on the market.

A Moscow court has banned the dissemination of information about the sale of devices that lower the fare for heavy trucks on federal highways.

The Moscow Arbitration Court confirmed that the declarant can use the forwarder's documents to confirm the customs value of the shipment. The requirement of the customs office to provide payments from the carrier is recognized as illegal.

There are more and more cases on the Internet when children accidentally make online purchases. The court decision from Moscow was an important step in protecting the family budget and consumer rights.

With the development of neural network technologies, businesses have the opportunity to speed up their work processes by creating texts, images, and audio content using artificial intelligence. However, the use of such materials is associated with legal risks, especially regarding copyright compliance. Violations can result in fines, blockages, and court proceedings.