Issues of customs regulation constantly affect the activities of companies engaged in foreign economic activity. The last six months have seen the active development of court practice, which brings important changes in this area.

In the new Tax Podcast, Alexey Stanchin, Head of Tax Practice, and Sergey Ivanov, Senior Tax Consultant, an expert in customs risk analysis and management, analyzed court acts related to customs value determination and their impact on business.

The lawyers discussed the main cases related to the issues of inclusion of dividends, royalties and payment agents' commissions in the customs value. The practice in this area is not definitively settled. In 2025, customs authorities will continue to closely monitor these aspects, and as a result, businesses can expect new claims and subsequent litigation.

Focusing on this, Sergey Ivanov in this issue analyzed the judicial trends and noted several important conclusions for businesses to pay attention to when analyzing customs risks.

This and other useful Tax Podcast episodes are available on VK, Rutube and YouTube. Subscribe and stay up-to-date with the latest tax and customs expertise.

Our team continues to develop the area of customs regulation consulting and supports businesses in various customs matters. On our website you can find detailed information on possible ways to minimize such risks.