FBK Legal Successfully Defends Client in Customs Dispute for Major Food Flavouring Importer

What happened? Mane Vostok LLC is a major importer of food flavourings. Upon import, the flavourings are declared under customs code 3302 (‘Mixtures of odoriferous substances’).

Throughout 2024-2025, customs authorities reclassified the flavourings under customs code 2106 (‘Other food preparations’). The basis for this reclassification was the presence of salt and sugar in the products, which, according to the authorities, influenced their taste and aroma.

The change in the customs code resulted in an increase of import customs duty for the client from 0% to 12%.

The company disagreed with the customs authorities' findings and engaged FBK Legal to protect its interests in court. FBK Legal represented Mane Vostok LLC in a series of legal disputes against the Central Electronic Customs, Khabarovsk, Moscow, and Smolensk Customs.

In the disputes above, FBK Legal specialists successfully argued the legality of using customs code 3302 10 900 0 of the EAEU (‘Mixtures of odoriferous substances’) based on the following:

• Commodity item 3302 of the EAEU customs code explicitly provides for the classification of flavourings as mixtures of odoriferous substances.

• Mixtures of odoriferous substances form the basis of these goods.

• Food flavourings (salt and sugar) cannot be used as functional additives and cannot impart a significant profile of saltiness or sweetness to the product.

Client interests in court were represented by: Partner Eduard Giulbasarov, Manager Anton Kulakov, and Assistant Maxim Shvyrev.

Court rulings. The Arbitration Court of Moscow and the Arbitration Court of Khabarovsk Region upheld Mane Vostok LLC's position and overturned the decisions of the customs authorities.

On 11 November 2025, the Arbitration Court of the Moscow District dismissed the cassation appeal filed by the Central Electronic Customs.

Currently, FBK Legal experts continue to represent the client in ongoing disputes with the Khabarovsk (appeal instance), Moscow, and Smolensk customs authorities.

Practical implications. Previous legal practice ^[1] regarding this category of goods had favoured the customs authorities.

The findings in favour of Mane Vostok LLC set important precedents for all importers of flavourings. Furthermore, they strengthen our client's legal position in future customs disputes.

Congratulations to Mane Vostok LLC and the FBK Legal team on the victory in one more customs dispute!

^[1] Rulings of the AC of the Moscow District No. F05-27639/2022 dated 18.11.2022, No. F05-23959/2022 dated 03.10.2022, the AC of the Volga-Vyatka District No. F01-1206/2022 dated 14.04.2022, 20th ACA No. 20AP-1206/2024 dated 28.10.2024, 9th ACA No. 09AP-16381/2023 dated 25.04.2023.