Irina Malikova

Counsel

Irina specialises in customs and administrative law, successfully acting in judicial, customs and other state bodies for participants in foreign trade, advising and handling projects connected with customs regulation, customs value, customs control and other matters relating to the customs and exchange legislation.

Irina has many years’ experience of working in the area of customs law, supporting customs clearance of goods and pretrial and judicial appeals against actions (omissions) and decisions on the part of customs authorities relating to customs matters, including on imposing administrative liability.

She has vast knowledge of the legislation regulating customs value, including internationally. Irina advises on confirming the customs value of goods imported, inter alia, within the scope of related party transactions and including royalties in the customs value of goods.

Irina has assisted her clients in obtaining lawful decisions on customs value, classification of goods and recovery of excessive customs payments paid or collected. If the customs authorities omit to act or breach the clients' rights, Irina will succeed in having a decision made and ensuring the business is not affected.

Irina has acted for and represented such companies as John Deere Agricultural Holdings Inc., Kimberly-Clark, Mars, Unilever, Sanofi-Aventis, KRONES AG, Perfetti Van Melle, TEVA, VTS GROUP, etc.

Irina was selected by peers as one of the best lawyers in Russia in the field of Litigation according to the Best Lawyers in Russia 2018 - 2020 Editions.

Track Records

Recent projects implemented by Irina include:

  • Represented John Deere Agricultural Holdings Inc. in disputes with Customs over their inaction in respect of a claim for refund of overpaid customs payments.

  • Acted for the official agent of KRONES AG, a German Group, in Russia during court proceedings over classification of labelling equipment. The Customs authorities argued that the customs declaration contained unreliable information about the properties and features of the goods, this impacting on classification of the goods and serving as grounds for VAT exemption. The court held that the equipment declared by our client had been correctly classified and the decision of the Customs had been unlawful.

  • Successfully acted for a subsidiary of a US biotechnology company in a currency control matter at the pre-trial settlement stage. As a result, the administrative fine was reduced to RUB 400 000 from RUB 26 000 000 originally claimed by the tax authorities.

  •  Advised a transnational pharmaceutical company on the risks of currency law breaches and provided legal support on currency regulation matters, and also represented the company in administrative proceedings in the area of currency legislation.

  • Successfully represented VTS GROUP in litigation with the Customs over unlawful fiscal claims and classification of ventilation systems. As a result of our actions, the Customs returned to our client the funds they had recovered earlier and accepted our client’s position regarding the classification of equipment.

  • Representing a manufacturing company in the Supreme Commercial Court of the Russian Federation.

  • Recovering interest from the customs authorities for delayed return of customs overpayments to a major production company.

  • Acting for a number of major companies in various sectors in litigations disputing customs value adjustments.

  • Advising and acting for major international manufacturers of agricultural equipment within the scope of court cases regarding goods classification.

  • Successfully handled court proceedings in the interests of a number of major international companies in a variety of sectors appealing against decisions and actions on the part of state bodies: decisions by customs authorities on goods classification, recovery of customs payments and imposition of administrative liability.

  • Advising a global TV and film company and providing support for the company’s activities in relation to customs clearance and the procedure for determining the customs value of goods incorporating intellectual property items. Representing the company’s interests in court in appealing against actions on the part of the customs authorities.

  • Providing full legal support for projects involving supply to the Russian Federation of automotive parts for industrial assembly purposes, in relation to which the legislation of the Russian Federation envisages reduced customs duty.

  • Advising international companies on minimising risks when signing agreements with various customs operators: representatives (brokers), warehouses, transporters and freight forwarders.

  • Conducting cases on including royalty (licence payments) in the customs value of imported goods.

  • Advising a major manufacturer of packaging materials on improvements to streamline its CIS-based manufacturing business.

  • Assessing the risks for certain big companies of adjustments to customs value to reduce the costs of their imports into the Customs Union.

  • Conducting marketing research for a big pharmaceutical company to benchmark the average import price of generics of medicines produced by the company.