New Resolution of the Plenum of the Supreme Court -

New Resolution of the Plenum of the Supreme Court

5 key ideas.

New Resolution of the Plenum of the Supreme Court

“Since I, as a“ litigant, ”have recently been constantly interested, I want to briefly describe the key points of the decision of the Plenum of the Supreme Court on Customs Disputes of November 26, 2019 and explain why the innovations are important and necessary not only to lawyers and“ professional debaters with customs "But also to ordinary declarants."
In the field of customs regulation, the rules of the game change endlessly, new conditions and requirements are introduced. Since 2018, even the main regulatory acts have been adopted new. What can we say about by-laws? Behind such a whirlwind of changes not only foreign economic activity participants, but also the courts do not always keep pace, as a result of which conflicting judicial practice has accumulated. Not only courts of different districts pass diametrically opposed judicial acts in respect of the same goods and circumstances, but even different compositions of the same arbitration court.
Therefore, the adoption of a new resolution of the Plenum of the Supreme Court, which provided answers to the most frequently asked questions, is welcome. In addition, the clarifications of the Plenum, formally aimed solely at creating a uniform judicial practice, are in fact accepted by authorized state bodies (and in our case, customs) as instructions for action and / or an acceptable framework for the possible actions.

Presumption of integrity of the participant of foreign trade activities. That is, a priori, the courts consider that the participant in foreign economic activity is “white and fluffy,” and the duty to prove the opposite lies with the customs authority. If such evidence is not presented, the actions / decisions of the customs authority are unlawful.
The customs authorities should not correct their earlier mistakes and collect new evidence in the framework of the trial. An excellent thesis, but FEA participants should now prepare for the fact that there will be more requests for documents at the stage of customs control ...
FEA participants in support of their position may refer to decisions and recommendations of the World Customs Organization. The long-awaited short story (although the draft Resolution also contained the opposite statement, but it worked out)
The time period for consideration by the customs authority of the declarant’s appeal on changing or supplementing the information stated in the goods declaration regarding the amount of customs payments payable may not exceed 30 calendar days from the date of filing the appeal.
The implementation of customs control measures after the release of goods should not be aimed at overcoming the validity of judicial acts, which earlier resolved the dispute about the correctness of the calculation of customs payments due to disagreements between the participant in foreign economic activity and the customs authority.

"In other words, if the court has already decided in favor of the declarant, it is IMPOSSIBLE to conduct a new audit in relation to the same goods and circumstances! Tomorrow I will continue my story with the story that the Supreme Court saw new in the subject of confirmation of the customs value of goods. And everyone who wants to understand this Resolution in detail and learn how to put it into practice, I invite you to the master class of the Academy of Competencies “Just skills” on January 22nd. "
More information about the event program and registration is here.

14.01.2020 08:17:24
(Automatic translation)

Kurochkina Oksana Leonidovna

Lawyer of the Russian Federation (registration number 50/1603).

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