International company with a 115 year history, represented in more than 60 countries around the world, is a major importer of a wide range of goods with transfer pricing.

Problems

  • change in invoice value of goods due to the transfer pricing policy and, as a result, the adjustment of customs value when preparing a declaration
  • rejection by Customs Service of the documents submitted additionally by the declarant as arguments
  • requirement from documents from buyer by the Customs Service, which are not envisaged, as part of his obligations under the terms of the foreign economic transaction
  • significant overpayment of taxes for import and reduction in the price attractiveness of goods on the domestic market

Outcome

  • execution of customs declaration pursuant to the provisions, provided by Article 55 of the Customs Code of Ukraine
  • collection, consolidation and submission of additional documents appealing against the decision on adjustment of customs value to the Customs Service
  • collection, consolidation and submission of additional documents appealing against the decision on adjustment of customs value to the State Fiscal Service
  • filing of an action and receipt of a positive decision on satisfaction of the demand to annul the decision on adjustment of customs value
  • submission of application to return unduly paid customs payments
  • return of funds and their crediting to the importer’s bank account