Bakaeva O. Yu. Financial and Legal Disputes with Participation of the Customs Authorities: Legal Precedents

Abstract: In field of customs, most disputes between customs authorities and subjects under their control relate to various aspects of customs taxation. The article summarizes and analyzes the precedents of financial and legal disputes contesting the decisions of customs authorities concerning the classification of transported goods and codes assigned to them under the Commodity Nomenclature of Foreign Trade; determination of the customs value of the goods and its correction; the order of enforcement of customs duties. It is stressed that there is a need for customs officers retraining and monitoring the judicial practice in such cases. The abundance of customs cases in the courts and their resolving in favor of private actors reveals the problems in the field of customs taxation. The author states that these problems must find their soonest solution as there are obvious ways to improve the situation: updating legal norms (elimination of collisions and gaps); increasing professionalism of customs officers; monitoring the judicial practice in such disputes; bringing to justice officials responsible for decisions that do not comply with the legislation on customs.

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