Customs Value control: when customs requests additional document verification

Control of the customs value of goods is one of the key areas of work of customs authorities, since the amount of duties, taxes and other mandatory payments depends on this value. At the same time, verification of documents and information is not carried out for every declaration: customs uses a risk management system to identify potential violations and at the same time not create unnecessary barriers to bona fide business.
One of the key areas of customs control is the control of the customs value of goods, since it is the customs value that is the basis for calculating customs duties, taxes and other mandatory payments.
When is the verification of documents and information scheduled?
An additional check is assigned if there are signs of a possible false declaration. The main conditions for it are:
- Inconsistencies in the submitted documents;
- Noticeable deviation of the stated price from the cost of identical or similar goods;
- Lack of documentary evidence of individual components of the customs value;
- Other circumstances indicating possible violations of customs legislation.
Special attention is paid to the structure of the customs value: it is checked whether the costs of transportation, insurance, royalties and other mandatory charges are correctly included.
How to avoid repeated inspections during regular deliveries
The EAEU customs legislation provides for mechanisms to simplify administrative procedures. In particular, verification may not be carried out if you import identical goods under the same foreign trade agreement, but for a previous similar delivery, the customs authority has already confirmed the value using the transaction value method for imported goods (Method 1).
To apply this mechanism, the following conditions must be met simultaneously:
1. Single contract: goods are imported under the same foreign trade agreement as the previously verified shipment.
2. A single method: the cost is determined by the same method – by the transaction price of imported goods (Method 1).
3. The conditions remain unchanged: the key parameters of the transaction (the price of the goods, commercial and terms of delivery, the settlement procedure) remain the same.
4. Absence of new factors: there are no new circumstances that can affect the cost or raise doubts about the accuracy of the information provided.
5. Reference to the previous declaration: the new declaration should contain information about the previously completed delivery.
This allows the customs authority to quickly compare the data and refrain from carrying out additional verification measures.
The main thing that the declarant needs to consider is
Exemption from verification is not unconditional. If the risk management system identifies new risk factors or there is evidence of possible unreliability of information, an audit will be scheduled even if all formal conditions are met.
This approach makes it possible to focus control measures on shipments that show signs of risk, while simultaneously speeding up customs clearance for bona fide participants in foreign economic activity.
Thus, the application of a risk management system ensures a balance between effective customs control and the creation of favorable conditions for conducting foreign economic activity, as well as contributes to increasing transparency and predictability of customs administration.
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