Новости на английском

The court of appeal confirmed that dividends are not included in the customs value

TChK's advocates and experts continue to successfully defend their clients' interests in disputes with customs authorities.

Case № A09-1177/2024, initiated by ООО «ШОТТ ФАРМАСЬЮТИКАЛ ПЭККЭДЖИНГ» against the Bryansk Customs Office, has been further developed.

Let us recall the essence of the dispute: to recognize as illegal the decisions to amend the information in the declarations of goods - to include dividends in the customs value. During the inspection, the customs authority found that the customs value did not include dividends received by the declarant's shareholders in 2020.

The first instance (Bryansk Region Arbitration Court) issued a decision on 21.10.2024 in favor of the applicant.

After repeated postponements, the Twenty-First Arbitration Court of Appeal issued a decision on June 2, 2025, leaving the court's decision unchanged and the customs authority's appeal unresolved.

The first-instance court's decision was the first positive decision in the Russian Federation regarding the exclusion of dividends from the customs value. The court of appeal confirmed the position.

It is possible that the case will continue to be reviewed in the cassation court.

We will be watching developments closely.
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