At first glance, everything seems straightforward: a business purchases goods at an agreed price and has a contract, invoice, and supporting documents confirming their value. However, the customs authorities may take a different view and issue a decision adjusting the customs value.
This can result in additional customs payments, delays in customs clearance, and unexpected costs for the business. Although such situations are quite common, this does not mean that a customs authority’s decision should simply be accepted.
That is why we have prepared a short carousel explaining what to do when the customs value is adjusted, what to pay particular attention to, and how businesses can protect their interests. Our practice continues to demonstrate that decisions of the customs authorities can — and should — be challenged where there are legal grounds to do so.
