Challenging customs value adjustments
Cancelling customs decisions that increase the customs value of goods, both administratively and in court. Recovering customs payments overpaid to the budget.
Why PROCTOR
Adjustment of the customs value is one of the most common instruments of financial pressure on importers. For a business it means not only additional customs payments, but also delayed deliveries, missed contractual deadlines, a loss of liquidity and the risk of further inspections.
The PROCTOR team assesses every decision of the customs authority as a whole. We analyse the entire structure of the foreign trade transaction: the contractual relations between the parties, the way the price was formed, transport costs, insurance, payment documents, accounting records, customs practice and the current case law of the Supreme Court.
We build the evidence base so as to prove that the customs value is economically justified and to rule out any repetition of similar claims.
Our aim is not only to have the decision of the customs authority cancelled, but also to secure the stability of the client's international operations.
How we challenge an adjustment
From analysing the decision of the customs authority to recovering the payments overpaid to the budget.
01
Reading the customs decision
We study the adjustment decision and the refusal card, and establish which valuation method the customs authority applied and which documents it treated as insufficient.
02
Gathering evidence of price
We collect the contract, invoices, payment documents, transport and insurance costs and accounting records, to show exactly how the declared customs value was formed.
03
Administrative appeal
We file a complaint with the higher customs authority setting out the calculation of value and the case law of the Supreme Court. Some matters close at this stage.
04
Claim before the court
We file a claim to cancel the adjustment decision and the refusal card, run the case through every instance and work with the valuation expert examination.
05
Recovery of the overpayment
Once the decision is in the company's favour we prepare the application for the return of the overpaid customs payments and see the money through to the client's account.
Ways we handle the dispute
The scope depends on how many declarations came under adjustment and at what stage the dispute stands.
Assessment of the prospects
We analyse one adjustment decision and the documents of the delivery, and give a written opinion on the chances of cancellation and on the evidence the position lacks.
Challenge for one delivery
We run the dispute over a particular decision from the complaint to the court and the return of the overpayment, prepare every procedural document and appear at the hearings.
Defence of the import flow
We work with a series of adjustments against one importer: a single legal position, parallel cases, and a document package arranged so that new decisions stop arising.