Data

Date:
19-10-2023
Country:
Russian Federation
Number:
09AP-49632/2023
Court:
Ninth Arbitrazh Appellate Court
Parties:
TrakMotors v Moscow Region Customs

Keywords

SUPPLY CONTRACT - BETWEEN A RUSSIAN COMPANY AND A RUSSIAN STATE AGENCY - REFERENCE TO UNIDROIT PRINCIPLES TO CONFIRM THE SOLUTION ADOPTED UNDER THE APPLICABLE LAW (RUSSIAN LAW)

MANNER OF FORMATION - INTENTION OF THE PARTIES - REFERENCE TO UNIDROIT PRINCIPLES (ARTS. 2.1.1 AND 4.1)

Abstract

The claimant appealed a decision of the first instance issued in favor of the respondent regarding the determination of customs value of imported goods. The claimant declared the value based on the transaction price under Article 39 of the EAEU Customs Code, presenting contracts, invoices, transport documents, and payment confirmations. Customs rejected this valuation, referring to discrepancies with prices of “similar” goods and applied the reserve method instead (Article 45, method 6 EAEU Customs Code).

The appellate court reviewed the decision of the first instance court. It emphasized that the transaction value must be used whenever properly documented. The documents provided by the claimant proved the real transaction and payments, while the respondent relied on non-comparable goods with different origin, brands, producers, and trade terms.

The court further noted that the sales contract functioned as a framework agreement, with price and quantity confirmed through subsequent orders and invoices. This structure corresponds to Article 2.1.1 of the UNIDROIT Principles of International Commercial Contracts (1994), which allow contract formation by offer and acceptance or conduct clearly indicating agreement. Interpretation should reflect the parties’ common intent per Article 4.1 of the UNIDROIT Principles. Therefore, the court concluded that the respondent failed to disprove the declared transaction value, and that the UNIDROIT-based contractual mechanism confirmed the validity of the agreed price.

Abstract in English kindly provided by Roman Zykov.

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