Customs Value Verification: Risk Indicators, Customs Inquiries, and How to Support the Price with Documentation

In Short: What’s Currently in Effect and What’s Still Just a Proposal

To avoid confusing current law with proposed changes, keep this distinction in mind. It’s also reflected in the structure of this article.

A low price in and of itself does not constitute a violation: it is grounds for an inquiry, not for additional assessment. A violation occurs when the price is inaccurate and cannot be substantiated. Therefore, the importer’s entire task boils down to one thing: having documents on hand in advance that clearly show the origin of that specific price.

What the audit is based on: standards and their role

Customs Value Control (CVC) verifies whether you have correctly selected and applied the valuation method, whether the structure and amount of the value have been calculated correctly, and whether the information is supported by documentation. This is explicitly stated in paragraph 1 of Article 313 of the EAEU Customs Code. Paragraph 2 of the same article already allows customs authorities to request written explanations from the declarant regarding the factors influencing the formation of the price. In other words, the very idea of “explaining the price in writing” is not new; the EEC draft merely clarifies it.

We’ve already discussed how the “core” of Method 1 works and what types of additional charges may apply in our article on customs value adjustments and release against security: that article provides more details on collateral, guarantees, and appealing decisions. Here, we’re approaching the topic from a different angle: what triggers an audit, what exactly you’re asked to explain, and how to provide supporting evidence. If questions arise due to currency conversion, see our breakdown of payment exchange rates; a separate article covers the inclusion of war risk insurance in the value.

We address practical questions regarding the preparation of documents for the audit as part of the customs clearance process, and it’s helpful to review the general logic behind valuation methods in the glossary: methods for determining customs value.

The contract price will have to be substantiated with documentation, not just an invoice

When Value Verification Is Triggered: Risk Indicators

Value verification is conducted in one form or another for every declaration, but it becomes more thorough when signs of an inaccurate value determination are identified. Paragraph 5 of the Regulations lists these “in particular,” meaning the list is not exhaustive: customs authorities are entitled to rely on other circumstances as well. In doing so, customs uses the information at its disposal that is as comparable as possible to your transaction (paragraph 3 of the Regulations): data on transactions involving identical and similar goods, exchange quotations and indices, auction prices, and price catalogs. Their sources are wide-ranging: trade missions, government agencies, professional associations, transportation and insurance companies, suppliers and manufacturers, and the Internet (paragraph 4).

Exception for repeat shipments. Paragraph 6 of the Regulations exempts shipments from the “indicators” if the goods are imported under a contract under which identical goods have already been imported, provided that the conditions are met. These conditions include: the identity of the goods and unchanged terms of the transaction; the same circumstances as in the previous shipment; the application of Method 1 to the previous shipment; and confirmation through inspection that the information is accurate and complete; the declaration must be filed in the region where the same customs office operates; the declaration must include the number of the previous declaration along with the goods’ serial number; and the time period since the release of the previous goods must not exceed the limit set by the risk management system and must not exceed 180 calendar days. If you ship the same goods regularly, it makes sense to maintain this “history” consistently and fill out the relevant information correctly.

How the pre-release inspection works: request, deadlines, and documentation

Below is a flowchart based on Article 325 of the EAEU Customs Code for inspections initiated prior to release. The deadlines and procedures are based on the text of the Code as published in the legal reference system as of the date of this writing; before working on a specific request, check the current version and the deadlines specified in the request itself.

1. Request. If the submitted documents do not contain the necessary information, do not confirm the declared details, or show signs of inaccuracy, customs authorities have the right to request commercial, accounting, and other documents, as well as written explanations (Article 325, Paragraph 4).
2. Requirements for the request. It must be well-founded: it must contain a list of grounds on which the information is considered unsubstantiated or potentially inaccurate, a list of the requested documents, and deadlines (Article 325, paragraph 5, and paragraph 7 of the Regulations). If the request does not include this information, this is a reason to clarify it with the inspector.
3. Response deadline. If the requested information affects the amount of payments and the issuance deadline has been extended, a response is required no later than 1 business day before the end of the extended deadline. For requests regarding documents submitted with the tax return and information that does not affect tax payments, the deadlines are shorter: 4 hours or 2 hours before the end of the issuance period (Article 325, paragraph 7). Issuance deadline under Article 119: as a general rule, 4 hours; for requests for documents, no later than 1 business day following the date of registration, with the possibility of extension.
4. One set. Documents for each request must be submitted as a single set, simultaneously (Article 325, paragraph 9). Other documents and explanations confirming the accuracy of the information may be submitted along with them immediately, without waiting for a second request.
5. Release against security. If the inspection is not completed by the release deadline, customs will notify you of the possibility of release under Article 121. To do this, you must pay the amounts calculated in the declaration and provide security in the amount calculated by customs and communicated to you. Security is not required, in particular, if the declarant is an Authorized Economic Operator; separate conditions apply to customs representatives who bear joint and several liability (Article 121).
6. Documents After Release. If the goods are released under Article 121, any missing documents may be submitted after release, within 60 calendar days from the date of declaration registration (except in cases related to the origin of the goods). The verification must be completed no later than 30 calendar days from the date the documents are submitted or from the expiration of the deadline (Article 325, Paragraph 14).
7. Additional Request. If the grounds for the inspection remain, customs authorities have the right to request additional documents and explanations before the expiration of this period; a response must be provided within 10 calendar days from the date the request is registered, and the verification period is suspended during this time (paragraphs 15–16 of Article 325).
8. Conclusion. If the documents confirm the information, the goods are released or the security is to be returned (paragraphs 10 and 19). If the documents do not confirm the information, fail to resolve the grounds for the audit, or are not submitted on time, customs shall, based on the available information, decide to amend the declaration data pursuant to Article 112 (paragraphs 11, 17, 18). In terms of value, this means recalculating payments based on the new value.
9. Refusal of Release. If the requested information is not submitted on time and the condition under Article 121 is not met, customs will refuse release under Article 125 (paragraph 8 of Article 325).

An audit initiated after release is conducted under Article 326: customs authorities have the right to request and obtain documents and information, and a decision is made in accordance with the procedures set forth in the Code. This provision applies to value verification regardless of whether it was initiated before or after release (paragraph 2 of the Provision).

What May Be Requested and What It Confirms

Paragraph 8 of the Regulation contains an illustrative list of documents and information, including written explanations. Customs determines what to request based on identified indicators, the terms of the transaction, and the characteristics and reputation of the goods (Paragraph 7). Let’s group the list by subject matter.

Separately, paragraph 10 of the Regulations protects a declarant who genuinely does not have a document. As an explanation of the reasons, confirmation is considered that the requested document does not exist or is not applicable within the framework of the transaction, or that the document’s owner refused to provide it or did not respond. This means that the supplier’s refusal or silence must be documented: a request letter, a response, correspondence, and proof of mailing.

Table: “Situation — How to Verify — What to Do”

This table is compiled from the provisions of Articles 39 and 40 of the EAEU Customs Code and paragraphs 8–10 of the Regulations. The “What to Do” column contains our practical recommendations, not the text of the official document.

Algorithm for responding to a request

1. Record the date and content of the request. Determine which indicators are listed, which documents are requested, and by what time a response is required. If the request does not specify any indicators or the list is unclear, contact the inspector in writing for clarification.
2. Assess whether you will have enough time. If not, immediately discuss the release under Article 121: customs will send a calculation of the security amount. Do not wait until the last minute: preparing a cash deposit or bank guarantee takes time, and funds must be available in the advance account in advance.
3. Examine each criterion individually. For each criterion listed, prepare a response and supporting documentation: for the price criterion—a comparison and explanation; for the structural criterion—a calculation of additions; for the interrelationship criterion—documents regarding verification values.
4. Compile the documents into a single set. Documents requested must be submitted immediately and in their entirety (Article 325, Paragraph 9). Additional documents confirming accuracy may be included in the same package.
5. Provide written explanations. Keep them brief and to the point: what the goods are, how the seller was selected, how the price was agreed upon, why the price is what it is, and what evidence supports it. Each point should include a reference to the attached document.
6. If a document is missing, explain the reasons. According to paragraph 10 of the Regulations: the document does not exist or is not applicable, or the owner has refused to provide it or has not responded. Attach the request letter and the response, or confirmation that no response was received.
7. Check for consistency. The figures in the explanations, declaration, invoice, payment documents, and calculation of additions must match. A single discrepancy takes you back to the first step.
8. Submit your response and keep a record of submission. The response must be submitted by the deadline specified in the request and set forth in Article 325; both the issuance of the permit and the final decision depend on meeting this deadline.
9. When deciding to amend the information, evaluate the merits of the case. If the response is not accepted, verify the validity of the decision, the recalculation, and the possibility of appeal; we discussed the procedure for release under security and dispute resolution in our article on corrections.

It is best to assign roles before the first shipment: who receives the request (the declarant or the customs representative), who is responsible for the supplier’s documents, and who signs the explanatory notes. This way, time is not wasted on internal company correspondence.

EEC Draft: What Has Changed Compared to the Current Rules

The draft decision of the EEC Board “On Amending the Regulations on the Specifics of Customs Control of the Customs Value of Goods Imported into the EAEU Customs Territory” has been published on the EEC’s portal for draft regulations. The public comment period runs from September 23 to October 23, 2026. According to the EEC’s explanatory note, the goal is to improve the procedure for verifying value: customs authorities will request and analyze written explanations confirming the declared value. This initiative is included in the “Eurasian Economic Route” roadmap (initiative 1.10.2.4). If the decision is adopted, it will take effect 30 calendar days after its official publication; the EEC does not anticipate any costs for businesses.

Our assessment, not the text of the act: essentially, the draft does not introduce any fundamentally new customs authority. Requests for written explanations are already permitted under Articles 313 and 325 of the Code, and the consequences of failure to provide them are already outlined in Article 325. What is new is the specificity: the topics for which explanations are required are specified (particularly payment terms and the circumstances of the transaction), and documentation to support them is explicitly required. In practice, this means that responding “on the merits, but without supporting documents” will become even less acceptable.

What to keep in mind about this draft: the text may change after discussion, the deadline may be postponed, and a decision may not be adopted. Headlines in the press stating that “imports will become more expensive” are interpretations by secondary media outlets; the document itself does not contain such a conclusion. If you have any comments, they are being accepted on the EEC’s draft regulations portal until October 23, 2026.

Common Mistakes Made by Importers

These are our observations based on practical experience and the logic of the regulations, not statistics.

• Preparing documents only after a request is made. Response times are measured in hours and days. It is rare to receive an export declaration or a manufacturer’s price list within a day.
• Submitting documents piecemeal. The law requires a single set of documents upon request (Article 325, paragraph 9). Submitting information “in bits and pieces” means wasting time and losing trust.
• Failing to align the “contract—specification—invoice—payment” chain. Payments made to a third party’s account, prices not listed in the specification, or invoices not linked to a payment are common causes of questions.
• Ignoring the cost breakdown. Royalties, transportation to the EU border, insurance, intermediary fees, and materials and development provided free of charge have not been included.
• Providing vague explanations. Stating “market price” without comparisons or sources proves nothing. You need figures, documents, and references.
• Changing payment terms without a written justification. A supplementary agreement and an explanation of the reasons must exist prior to the request, not appear after it.
• Failing to document the supplier’s refusal. If the document is unavailable, Clause 10 of the Regulations is only helpful if there is confirmation: a written request, a response, or evidence of silence.
• Do not set aside funds as security. Without a reserve in the account, a release against security is treated the same as an incomplete set.
• Do not confuse “low price” with “violation.” If the price is justifiable and substantiated, there is no dispute; if an explanation exists but the documents are missing, a dispute is almost inevitable.

Practical Checklist for the “Price Dossier”

It’s convenient to compile the dossier once for each contract and update it with every significant shipment. At a minimum, follow these steps:

If you’ve already worked with corrections, this process will be familiar to you. For new product lines and new suppliers, we recommend compiling the dossier before shipment: as long as the cargo hasn’t arrived, the contract and invoice can still be clarified; otherwise, it will require a post-facto correction.

Frequently Asked Questions

Is this already in effect?
The information described in the sections on criteria, requests, deadlines, and documents is currently in effect (the EAEU Customs Code and the 2018 Regulation). The changes mentioned in the section on the EEC draft have not yet been adopted: the discussion will continue until October 23, 2026.

So, is a price below market value a violation?
No. It is grounds for requesting documents and explanations. A violation occurs when the value is inaccurate and cannot be verified.

What should you do if you cannot meet the response deadline?
If the inspection cannot be completed by the release deadline, customs will inform you of the possibility of release under Article 121 upon payment of duties and provision of security (or without it in cases explicitly specified in the article). After release, the missing documents may be submitted within 60 calendar days from the date the declaration was registered.

Can explanations be submitted to customs in advance?
The law does not require this: documents and explanations are requested only when suspicious indicators are identified. However, the declarant has the right to submit other supporting documents along with the response (paragraph 9 of the Regulations), and it is advantageous to prepare the dossier in advance: the deadline is specified in the request itself.

What should you do if the supplier refuses to provide a document?
Paragraph 10 of the Regulations: confirmation that the document does not exist or is not applicable, or that the person in possession of it refused or did not respond, is considered a valid explanation. Keep a copy of the request and the response or confirmation of non-response.

Does this apply only to China?
No. The rules apply to all goods imported into the customs territory of the Union, regardless of the country of origin.

Will imports become more expensive if the draft is adopted?
The draft does not state this. It changes the procedure for requests and explanations. A specific importer may face increased costs if the value cannot be verified and payments need to be recalculated, but this is a consequence of insufficient verification, not the pricing regulation itself.

Sources

• Draft decision of the EEC Board and informational-analytical note: EEC draft regulations portal, draft No. 3644 (public comment period from September 23 to October 23, 2026).
• EEC Board Decision No. 42 of March 27, 2018 “On the Specifics of Conducting Customs Control of the Customs Value of Goods Imported into the Customs Territory of the Eurasian Economic Union,” together with the Regulations (as amended by EEC Board Decisions No. 83 of May 21, 2019, No. 41 dated April 6, 2021, and No. 9 dated January 11, 2022).
• Eurasian Economic Union Customs Code, Articles 39, 40, 112, 119, 121, 313, 325, 326: text available in the legal reference system.

The texts of regulatory acts are current as of October 3, 2026; before applying them to a specific situation, please verify them against the current version.

Expert Opinion

Yaroslav Loginov — An expert in logistics and customs clearance with 40 years of experience.

Questions about price most often arise not when the price is actually undervalued, but when there is no explanation for it. The importer knows why they bought it cheaply: a direct contract, a large shipment, or an older collection. But this isn’t reflected in the documents, and the inspector sees only the figure and the discrepancy. That’s why I advise treating the price dossier as part of the contract: the reason for the discount, the agreed price, and the payment terms should be recorded when the deal is concluded, not when the request is received.

The second thing worth setting aside time for is deadlines. You can’t put off responding to a request until the last minute, because documents from a foreign seller don’t arrive immediately. Agree in advance with the supplier on who will send the price list, export declaration, and supporting documents, and by when, and with the customs representative on who will sign the explanatory notes. The EEC draft, if adopted, will only reinforce this logic: written explanations will have to be supported by supporting documents.

Summary

Cost verification relies on requests for documents and written explanations, which are already permitted under the EAEU Customs Code and the 2018 Regulation. A low price is not a violation in itself, but it must be substantiated with documents: a contract, specifications, an invoice, proof of payment, transportation and insurance costs, and an explanation of the reasons. The EEC draft is still under discussion and does not change the current rules, but it points the way forward: explanations plus documentary evidence. Submit a request for a consultation, and our specialists will review how you can substantiate the price in your contract.