Customs Regulation Trends in 2025
Customs authorities have adopted a more rigorous approach to assessing additional import duties on goods from abroad. In 2024, the total amount of recoveries increased by 45% compared to 2023, reaching approximately RUB 92.5 billion1. Key dispute categories comprise the inclusion of dividends, royalties, and payment agent fees in the customs value of goods. Additional assessments may also arise from the reclassification of goods for customs purposes.
In our review, we outline who is at risk and how to mitigate losses if you find yourself in such a situation.
1. Inclusion of Dividends in Customs Value
As a rule, all payments owed to the seller must be included in the customs value of goods. However, dividends are excluded unless they are linked to the imported goods2.
Recently, customs authorities have begun adjusting customs values by including dividends. Their primary argument is that dividends are directly tied to imported goods, enabling the seller (shareholder) to receive a portion of income (revenue) from the sale of these goods.
Court practice in this matter varies depending on a case. Rulings favouring customs authorities typically emphasise:
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Dividend payments as a condition for supplying goods3;
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Overlap between the goods supplier and shareholder4;
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Deviation of goods’ price from standard pricing for other counterparties5.
To reduce risks, declarants should have a defence document ready containing:
(1) Evidence of market-based pricing for imported goods6 (e.g., valuation reports, expert opinions, price lists);
(2) Documentation proving no link between the corporate and contractual relationships of the declarant and the seller of the goods. To this end, contracts and management documents should avoid linking the amount of dividends to the net proceeds from the sale of goods.
2. Inclusion of Royalties in Customs Value
Royalties are included in customs value only if they: 1) relate to the imported goods; and 2) are paid – directly or indirectly – by the buyer as a condition of sale for exporting goods to the EAEU customs territory7. In practice, customs authorities interpret both requirements with a pro-fiscal bias8, leading to additional assessments.
Courts consider the following when validating royalty inclusion:
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Royalties are calculated as a percentage of sales revenue9;
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Inability to purchase10, produce, or sell goods without paying royalties11;
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Control of production by the trademark owner12;
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Interdependence between licensor and licensee13.
To minimise the risks of including royalties in the customs value of goods, declarants must clearly separate the license agreement and the goods supply agreement, including by:
(1) establishing mutually independent terms for the conclusion and execution of contracts;
(2) defining an independent basis for the calculation of remuneration;
(3) providing for a fixed royalty amount (where the business model allows).
3. Inclusion of Payment Agent Fees in Customs Value
Amid sanctions pressure, Russian importers increasingly use payment agents to settle cross-border transactions.
These fees are often integral to processing payments abroad – similar to banking services, which are excluded from customs value14.
However, customs authorities argue that if a payment agent acts on behalf of the seller, such fees qualify as agency commissions15 and must be included in customs value. If the agent acts for the buyer, fees are excluded16.
Contacts:
Alexei Nesterenko
Managing Partner
Alexei.Nesterenko@fbk.ru
Eduard Giulbasarov
Director, Transaction Tax Structuring Department
Eduard.Giulbasarov@fbk.ru
