Russian fishermen, for whom opportunities to repair and modernize ships in foreign ports are now closed due to military actions in Ukraine, expect to maintain this practice and make it cheaper. They are trying to obtain the right to re-import ships into EEU countries without customs duties and are seeking the opinion of the Eurasian Economic Commission (EEC) on this issue.

Denis Rudenko, Head of Customs Practice at RI-Consulting, on how the EEC position would be fundamental in the courts or would it be necessary to clarify the regulatory documents?

For the arbitration courts of the Russian Federation, the position of the EEC will of course be relevant. The Eurasian Commission was created primarily to monitor the implementation of customs legislation throughout the European Union and to give comments and possible recommendations on compliance with the EEC rules. And the requirements established by the EEC are not uniform and are subject to application in the entire territory of the European Union.

The Arbitration Court will consider the position of the EEC commissions together with the rest of the evidence in the arbitration case, taking into account the position, including that of the customs authority of the Russian Federation.

At the same time, the EEC's opposition will of course be taken into account by the court as the superior customs authority throughout the EU. But the opinion of the customs authority and national legislation will certainly be taken into account. Because we must not forget that the VAT is a tax, including the one regulated by the Tax Code of the Russian Federation. And it is a question not only of the customs legislation itself, but also of the tax legislation of the Russian Federation.

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