Including dividends in the customs value of imported goods / Article / “Akcionernoye obschestvo” magazine

Judicial practice on disputes regarding whether dividends should be included in customs value has undergone certain changes over the past decade. In particular, this has happened in matters of interpreting customs legislation, as well as how to form an evidence base for such disputes.

In the new issue of the company law publication “Akcionernoye obschestvo”, Elena Lebets, an Associate in Nordic Star’s Dispute Resolution Practice, and Alexandra Kuznetsova, a Junior Associate in the same Practice, have analyzed the main approaches of the Russian courts to how to apply provisions on supplementing the customs value structure with dividends paid by companies that purchase goods to their sellers, who are also members (founders) of such companies.

The article is available on the website of the magazine “Akcionernoye obschestvo” (in Russian).

Elena Lebets

+7 921 951 39 16
St. Petersburg

Alexandra Kuznetsova
Junior Associate

+7 905 603 38 22
St. Petersburg