Post-release customs control

Customs Control After Release of Goods

In Russia, customs authorities may review import transactions after goods have been released. Your company may receive a document request, audit report, decision or payment demand. These documents serve different purposes. The first task is to identify the declarations concerned, what customs is asking or has concluded, and which records your company holds.

Document received

What have you received?

Document request

Customs is seeking information about the goods, their customs value or the transaction. Identify the declaration numbers, specific questions and requested records. Check the date of receipt and the deadline stated in the document. If records were submitted previously, establish when and with which response.

Customs audit report

The report sets out the circumstances identified and the auditors' findings. Compare these with the contract, declarations and earlier explanations. Identify evidence customs did not consider or assessed differently. Check calculations and establish the objection procedure applicable to the particular report.

Decision or payment demand

Determine what declaration details have been changed or what amounts customs is demanding. Match the document to the relevant declarations, assessment grounds and calculations. If the company disagrees, identify the specific findings in dispute and the procedure applicable to that document.

Records to check for the shipment

Declarations and correspondence: Match the declaration numbers, goods and information mentioned by customs. Retrieve earlier responses and attachments. In your new response, identify when relevant records were previously submitted and which questions they addressed.
Contract and invoices: Compare prices, currencies, quantities, delivery and payment terms. Examine specifications and amendments. If the terms changed, find the documents and correspondence supporting what the parties agreed.
Bank transfers: Match payment amounts, dates and references to invoices. Check advances, partial payments and transfers covering multiple shipments. Identify the records supporting the allocation of each amount.
Freight and expenses: Compare transport documents, carrier invoices, routes and delivery terms. If customs valuation is under review, establish which expenses were declared and how they are supported.
Product characteristics: For tariff classification questions, retrieve technical documentation for the imported model. Compare its intended use, functions, composition and construction with the declaration and the characteristics relied upon by customs.

When to consult a customs lawyer

The key issue is what customs is questioning. A payment discrepancy calls for transaction and accounting records; a tariff classification dispute requires evidence of the imported product's characteristics.

Free initial assessment

An initial discussion of the document received, the issue customs is examining and the company's question. This helps establish the subject of any further legal work.

Paid written legal consultation

A written legal assessment of the particular situation. For example, this may involve examining customs valuation findings, comparing the authority's reasoning with shipment records and assessing possible objections.

Paid court representation

For a dispute being considered by a court. The work concerns the contested customs decision, the grounds on which it was made and the evidence supporting the parties' positions.

Service terms

The initial assessment is free of charge. Written legal consultations and court representation are paid services. Fees and the scope of paid work are agreed separately.

Contact details

Common questions

What if some requested records are missing?

Check the company's archives, accounting department, bank records and documents held by the supplier. Determine whether copies or other supporting evidence are available. In the response, distinguish records you can provide from those you could not obtain, and explain why they are unavailable.

The employee who handled the shipment has left. How can we reconstruct the transaction?

Start with corporate emails, contract archives, accounting systems and payment records. Where necessary, seek information from the supplier or carrier. Keep documented facts separate from circumstances the company has not yet been able to establish.

How can one payment covering several invoices be substantiated?

Compare the payment reference, contractual terms, invoices, accounting entries and correspondence about settlement. Prepare a breakdown linking the amount to individual invoices and declarations. Matching totals alone do not establish which obligations the transfer actually settled.