Costs of ship's freight and port charges
LLP "K" reduced due to the lack of documents confirming the buyer's expenses. At the same time, information from the TomsonReuters information source, which publishes Platts freight data, was accepted. It was established that the Partnership also used Platts data on the vessel's freight. At the same time, the tax authority took into account the freight data two weeks before the bill of lading, which corresponds to the research of information sources, while the Partnership accepted the specified information on the date of the bill of lading.
At the same time, the bills of lading themselves were not presented either during the inspection or in court. Consequently, the Department has legitimately reduced the cost of chartering the vessel. The lack of documents confirming expenses was also the reason for the reduction in port charges based on data from the TomsonReuters information source. The court found the unjustified reduction in the cost of port charges of K LLP on the terms of delivery of FOB Ust-Luga, citing data from the Thomson Reuters Eikon news agency. To substantiate the cost of the port fee in the ports of Primorsk and Ust-Luga, the Partnership provided invoices for each tanker from company B and from Company E. Since port charges are mandatory and are included in the differential when calculating the market price of goods, the applicant has provided evidence of actual costs, therefore, the Department's use of information from the Tomson Reuters information source is unlawful.
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