Article on Challenging Customs Authorities’ Decisions: Practical Experience

For most people, the end of the year means deadlines, year-end summaries, and a chance to finally slow down before the holidays. For businesses, however, December often looks quite different.

Just before the New Year, we received another case involving the adjustment of the customs value of goods.

At first glance, everything seemed standard: a complete set of documents, a routine import transaction, and a transparent supply chain. Nevertheless, the customs authority adopted a decision that increased the amount of customs duties payable.

The scenario was familiar: formal “doubts” expressed by the customs officer, references to “market prices,” and an automatic shift to secondary valuation methods.

The client asked a straightforward question: “Can we win?”

We explained that everything depends on the specific circumstances of the case and the available evidence, and we began preparing our legal position. We have already completed the first instance proceedings — the court ruled in favor of the client ⚖️

This experience prompted us to examine the issue in detail in a dedicated article.

In the new publication for the Juris Ferrum Law Firm blog, Ganna Gnizdovska, Managing Partner of Juris Ferrum Law Firm, together with Yana Kovalova and Akhlamova Anastasiia, analyze customs disputes from a practical perspective. The article includes recent Supreme Court positions and insights drawn from real cases.

📌 The article covers:

🔹 which customs decisions are most frequently challenged, including customs value adjustments and changes to UCGFEA (UKT ZED) classification codes;

🔹 why an adjustment of customs value without duly substantiated doubts is unlawful and why the burden of proof lies with the customs authority;

🔹 when the application of the fallback (reserve) method contradicts the Customs Code and the established case law of the Supreme Court;

🔹 why formal deficiencies in an invoice do not automatically justify rejection where other documents confirm the authenticity of the transaction;

🔹 how courts assess disputes concerning tariff classification and what is decisive when determining the correct UCGFEA (UKT ZED) code;

🔹 how procedural violations affect the legality of customs authorities’ decisions;

🔹 what steps should be taken immediately after receiving a customs decision;

🔹 how to choose between administrative appeal and court proceedings, and when combining these mechanisms may be advisable.

We also address common business mistakes, such as agreeing with the customs authority solely to ensure the immediate release of goods.

This article will be useful for importers, logistics companies, CFOs, and business owners engaged in foreign economic activity.

📖 Read the full version on the Juris Ferrum Law Firm blog.