On recognition as illegal and cancellation of the decision to amend the information stated in the goods declaration
No.6001-22-00-6ap/1283 dated 02/07/2023 (similar cases No. 6001-22- 00-6ap/1389 dated 03/16/2023, No. 6001-22-00-6ap/1611 dated 03/14/2023, No. 6001- 22-00-6ap/1478 dated 03/28/2023, No. 6001-22-00-6ap/1796 dated 03/28/2023).
Plaintiff: "G" LLP
Respondent: RSU "State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan"
The subject of the dispute: on recognition as illegal and cancellation of the decision to amend the information stated in the goods declaration
Review of the plaintiff's cassation complaint PLOT:
On July 16, 2021, G LLP filed a customs declaration for item No. 51712/09021/0002921 – chairs, tables and stools (hereinafter referred to as the declaration). The cost of the product is determined in US dollars. The country of departure/origin is Turkey.
When verifying the correctness of the determination and declaration of the customs value of goods according to the declaration, the Committee established the following grounds for making changes (additions) to the information stated in the declaration: 1) in the submitted contract no. GML-GF-02 dated March 1, 2021, clause 4.4 is not set out in full, and therefore there is no possibility of a full study of the terms of this clause; 2) the seller's signature in the contract and the invoice are different. Contract no. GML-GF-02 dated March 1, 2021 does not provide for the shipment of goods by a third party, and there is no written consent from the parties.; 3) in the submitted contract, paragraph 5 states that the price of the goods indicated in the invoices is not fixed and can be changed. Accordingly, the prices indicated in the invoices based on the price list cannot be a supporting document, since the delivery terms of the goods are not specified in the price list, and the seller's signature and seal are missing. Therefore, the price list cannot be accepted as a document confirming the customs value of the goods.; 4) the export declaration of the country of origin 3961172319 indicates a total amount of 12148.01 US dollars, while declaration No. 51712/090621/0002921 indicates 12162.38 US dollars.
On September 2, 2021, the Committee decided to make changes (additions) to the information stated in the specified product declaration.
Due to the impossibility of applying the first method with respect to the customs value of goods, the value of goods was determined in the decision using the reserve method (the sixth method) and the declarant of the Partnership was required to submit an adjustment of the goods declaration and its electronic form no later than September 16, 2021, in case of adjustment of the customs value of goods, also the customs value declaration and its electronic copy, and in the case of payment of customs duties, special, anti-dumping, countervailing duties and other payments, the collection of which is entrusted to the customs authorities, - as well as documents and (or) information confirming their payment.
Judicial acts:
1st instance: the claim was denied.
Appeal: the decision is upheld.
Cassation: judicial acts are cancelled, the claim is satisfied.
Conclusions:
The courts of the first and appellate instances concluded that there was no documentary evidence of the cost of transportation costs incurred by the seller or the Shipping Company, that there was a discrepancy between the information on the terms of delivery of goods and on their payment, established from the documents submitted by the declarant to confirm the correctness of his determination of the customs value of the imported goods, and that there were legitimate and justified grounds for applying the backup of the sixth method.
The Partnership has provided all documents confirming the authenticity of the declared customs value of the goods, that is, confirming the method for the value of the transaction with imported goods (the first method).
In accordance with paragraph 1 of Article 66 of the Customs Code, the customs value of imported goods is the value of the transaction with them, that is, the price actually paid or payable for these goods when they are sold for export to the customs territory of the Eurasian Economic Union and supplemented in accordance with Article 67 of the Code.
According to paragraph 3 of the same article, the price actually paid or payable for imported goods is the total amount of all payments for these goods made or to be made by the buyer directly to the seller or another person in favor of the seller.
It is established that the contract was signed by the parties and corresponds to the will of the parties, payment was made under the contracts, the amount of the paid value corresponds to the amount of the declared value. The exchange rate difference during currency conversion in the amount of USD 14.37 from the value of the goods stated in the declaration in the amount of 12,162. 38
The absence of an electronic digital signature, the failure to specify the terms of delivery of the goods in the price list, the seller's signature and seal cannot be the basis for adjusting the customs value of the goods.
The Judicial Board considered that the Committee, in the presence of documents on the transaction, unreasonably refused to apply the first method of determining the customs value to the Partnership.
By virtue of paragraph 8 of the NSAAP "On certain issues of the application of Customs Legislation" No. 7 dated November 29, 2019, the identification of certain deficiencies in the execution of documents submitted by the declarant (contracts, specifications, invoices for imported goods, and others) that do not affect the essential terms of the transaction and do not refute the fact of concluding a transaction on certain conditions does not entail the illegality of the declarant's use of the first method.
The Board concluded that these violations are not an absolute basis for adjusting the customs value. The Partnership has submitted a sufficient package of documents for the application of the first method.
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