Customs audits of dividends

There is currently is a tendency for the number of customs inspections of foreign trade participants with regard to the inclusion of dividends in the customs value of goods to increase, and consequently also court disputes with customs authorities, which are negative for entrepreneurs and business in general. Taking into account the position taken by the courts, we recommend assessing the risks of including dividends in the customs value of goods in advance and preparing a ‘protective’ set of documents.