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- To believe what was said: The Supreme Court canceled the additional payment of the car fee
To believe what was said: The Supreme Court canceled the additional payment of the car fee
Data on the cost of an imported car obtained by the customs authorities, even on specialized online trading platforms, is not a basis for additional duties. This is the conclusion reached by the Supreme Court of Russia. Fiscal authorities that assume an underestimation of the customs value of a car should be guided by official data, as well as take into account its technical condition and level of equipment, experts say. Details can be found in the Izvestia article.
The old one is more expensive
In the summer of 2022, citizen Ifanov (surname changed. — "Izvestia") concluded with the company "Viasna" (the name has been changed. — Izvestia) a contract for the supply of a used Hyundai Staria minivan to Russia from South Korea. According to the agreement, the company assumed all obligations for customs clearance. After the car arrived in Russia, the company submitted a declaration to the customs authorities, which indicated the cost of the car at $21.7 thousand. A customs duty of 741,546 rubles was paid on this amount.
In December 2023, the customs authorities, as part of an inspection at one of the Korean online auctions for the sale of cars, discovered a similar model, which was sold for $ 40.2 thousand. As a result, the customs value of the minivan that had already been imported, cleared and released into free circulation was adjusted, and the importing company was required to pay an additional customs duty in the amount of 452,559 rubles.
The Viasna company and the car owner involved as a third party did not agree with these requirements and challenged them in the Arbitration Court of Primorsky Krai. Invoices, checks and certificates confirming the purchase of a car for $21.7 thousand were provided as arguments. Also, as additional evidence, information was provided from the official Hyundai website, according to which in South Korea, the new Staria minivan is sold, depending on the configuration, for $22.3 thousand — 23.7 thousand..
The Court of first instance agreed with these arguments and rejected the claims of the customs officers. However, this decision was later challenged on appeal and cassation, and the requirement for additional payment of customs duties was upheld. As a result, the importer filed a complaint with the Supreme Court of the Russian Federation (SC RF).
The auction is not proof
After reviewing the case materials, the Judicial Board for Economic Disputes of the Supreme Court of the Russian Federation came to the conclusion that the claims of customs officers were illegal. The judges noted that the burden of proving that the declared customs value should be adjusted rests with the customs authority.
"The customs authority, followed by the courts of appeal and cassation, used the only evidence as the basis for their conclusion about the unreliable value of the goods imported for personal use and the need to adjust it <>, without giving a proper assessment by the customs representative (Viasna company. — Izvestia) and Ifanov's evidence," the Supreme Court ruling says.
The Supreme Court of the Russian Federation emphasized that, as the court of first instance initially established, the analysis of the price of goods based on data from Internet sites cannot be considered correct. After examining alternative sources, the court found that the maximum price for a used Hyundai Staria in various trim levels is "significantly lower than the price of a single vehicle on the website selected by customs as a source of price information," the members of the Judicial Board of the Supreme Court of the Russian Federation noted. In addition, they noted that, given the cost of the new Staria, "buying a used vehicle at a cost of US$40,201 is economically unreasonable."
As a result, the Supreme Court decided to uphold the decision of the court of first instance, which refused to satisfy the customs requirements for additional payment of duties, and to cancel the decisions of the cassation and appeal.
"Average temperature" is unacceptable
The current legislation allows the customs authorities, in case of doubt about the amount of the declared customs value of goods, to check prices and, if necessary, to demand additional payment of duties, said Sergey Radko, a lawyer for the Freedom of Choice movement. However, in this case, the customs officers "went too far," he said.
— It's more like a desire to replenish the budget by any means, without really understanding whether the car price found at the auction is reliable. Therefore, the decision of the Supreme Court, which sided with the importer, is absolutely correct and balanced," the lawyer believes.
It is important that the Supreme Court did not follow the lead of the fiscal authorities, adequately assessed the arguments of the importing company and the car owner and made a fair decision, said Igor Morzharetto, a member of the Presidium of the Public Council under the Ministry of Internal Affairs of the Russian Federation.
Maxim Kadakov, editor-in-chief of Za Rulem magazine, also supported the decision of the Supreme Court.
— When it comes to used cars, one cannot rely on a certain "average temperature in the hospital," not to mention drawing conclusions about the allegedly undervalued stated price of the car from only one data source. And it is obvious that on the basis of such data it is impossible to demand additional payment of duties. The condition of the car, the level of equipment, and mileage significantly affect the cost," he told Izvestia.
According to official data
Indeed, importers often significantly underestimate the stated prices in invoices, admits Anton Shaparin, vice-president of the National Automobile Union (NAS). The customs authorities are trying to combat this, but in some cases they act completely incorrectly and unfairly, he notes.
— There are plenty of price verification tools besides online auctions and other similar platforms. But customs does not want, cannot, or simply does not know how to use them. Therefore, we need to use only official data, including from automakers," the NAS Vice president believes.
Переведено сервисом «Яндекс Переводчик»
