Customs value reassessment of 600 million KZT cancelled

Customs valuation questions require not only knowledge of the law, but a deep understanding of the client's business model.

In customs disputes, the details decide everything.

In one project, the customs authority assessed additional charges of over 600 million KZT against a major retail company, arguing that royalty payments under the franchise agreement should be included in the customs value of imported goods. We joined the dispute, analyzed the supply structure, the licensing model, and the payment flows, and then proved in court that the royalties actually paid did not relate to the imported goods and were not a condition of sale, as they were part of payments for running the business.

The result — full cancellation of the reassessment notice.