Incorrect HS code is not a fatal error

Exporters! Know and remember! An incorrect HS code is not a basis for liability for false declaration.

The courts have explained more than once that incorrect indication of the HS code cannot be considered grounds for administrative liability for false declarations, but this does not prevent customs authorities from repeatedly spending budget funds on futile attempts to hold declarants accountable and deliberately losing court proceedings.

The Supreme Arbitration Court, in the resolution of the plenum "On certain issues of the application of customs legislation," explained: part 2 of Article 16.2 of the Administrative Code of the Russian Federation establishes responsibility for the declarant's statement of false information about the name, description, classification code according to the Customs Code of the EAEU, the country of origin, customs value or other information about the goods, if they served as the basis for exemption from payment customs payments or to underestimate their amount.

Accordingly, if the declarant declares complete and reliable information about the goods, but not the corresponding HS code, the customs authority can only refuse to register the customs declaration or release the goods, or take measures to collect customs duties.

Source: electronic publication PROVED-Media - proved-media.RF