Kyiv Customs drops customs value adjustment for furniture company 

Customs issues: Valuation Kyiv

Subject of complaint: Kyiv City Customs of the State Fiscal Service (Kyiv Customs) 
Complaint in brief: The Council received a complaint from the Ukrainian Association of Furniture Manufacturers on behalf of a furniture company. Kyiv Customs, disagreeing with the customs value of goods determined by the Complainant at the contract price, decided on its adjustment. 
To confirm the declared customs value of goods, the Complainant provided the Customs with an exhaustive list of documents established by the Customs Code of Ukraine, as well as additional documents. However, the customs authority had doubts, particularly regarding the form and content of the price list. According to Kyiv Customs, the price list issued directly for the Complainant was targeted that contradicts the essence of the said document as a commercial offer for an unlimited number of customers. In turn, the Complainant pointed out the commercial offer and individual terms of placing orders were the result of many years of cooperation between companies. Disagreeing with Kyiv Customs decision, the Complainant turned to the Council for help.
Actions taken: The Council’s investigator thoroughly examined the complaint materials and provisions of relevant legislation. The Council prepared a detailed analysis of circumstances of the case and provided its own arguments regarding the necessity to cancel Kyiv Customs decision on customs value adjustment. Apart from it, the Council backed up its position with the relevant case law in favor of the Complainant. The Council appealed to the supervisory authority with a request to ensure a full and impartial consideration of the Complainant’s case taking into account the Council’s arguments.
Result achieved: Kyiv Customs accepted the Council’s arguments and canceled the decision on customs value adjustment. The case was closed successfully. 

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