Elena Legashova shared with "Delovoy Peterburg" her opinion on first year results of execution of the Resolution of Plenum N18 of the Supreme Court of the Russian Federation.
Based on many years of experience working on Customs Legislation, the managing partner of the Iusland Law Offices, Elena Legashova shared with "Delovoy Peterburg" her opinion on how effects the first-year results of execution of the Resolution of the Plenum of the Supreme Court of the Russian Federation of May 12, 2016 No. 18 “Certain Issues of Application of Customs Legislation by the Courts” on practice in court cases of adjustments to customs value.
“Supreme Court has focused on reference to the need for dialogue between Customs authorities and declarants during further investigation the Customs value. Customs authorities should explain their doubts about credibility of the declared import prices already during the correspondence, and the members of foreign trade activities should present the evidence of informed creation of value”
The article in Russian: https://www.dp.ru/a/2017/09/06/Kak_plenum_izmenil_nashu_t