Court practice overview on customs valuation issue per 2014

The author presents an overview of court decisions on the customs value, based on the jurisprudence of appeal and cassation for 2014. Isolated and analyzed major categories of disputes relating to the determination of the customs value. The following conclusions: Russian modern judicial system does not allow the use of court decisions in respect of identical or similar deliveries made after the court’s decision in favor of the company; during 2012-2013, the legislation on customs value has become more practical in connection with the adoption of the Eurasian Economic Commission of clarifying and explaining the decisions on this issue.