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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 free trade agreements with Mongolia, the United Arab Emirates and Indonesia, which Deputy Prime Minister Overchuk spoke about at the Omsk forum, have been technically implemented. The EEC Board has added new tariff preference codes for these countries to the Classifier of Benefits for Customs Payments. It is this classifier that declarants use when filling out a customs declaration in order to apply a preferential rate. Since August 22, the new codes have become a working tool.

Starting from October 1, 2026, the current notification of the import of goods in the SPOT system will be replaced by a document on the upcoming delivery — DPP. The key difference for the practice of declarants is that they are given only one working day to correct errors in the submitted data. For importers from the EAEU countries, this means the need to bring the accuracy of filling in data to automaticity even before the transition date.

The Federal Customs Service has released a review of the practice under Article 16.7 of the Administrative Code of the Russian Federation — "invalid documents" during customs operations. Statistics show an increase in cases and a typical problem: the declarant transmits false information to the broker, which leads to an underestimation of payments. The review explains when only a representative, only the declarant, or both are involved, and why the declarant's guilt does not automatically releas

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

Starting from January 1, 2026, a new mandatory entry will appear in the customs declaration: the declarant must indicate the number, date and deadline for submitting the original certificate of origin. This will make it possible to unify controls and increase the transparency of procedures.

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.