Successes Client victory in dispute with freight forwarder: compensation for incorrect customs classification and interest

Case context: freight forwarding, customs declarations, tax, and interest

We represented an importer in a dispute with the freight forwarder who prepared the customs declarations. The customs and tax authority found a misclassification, which burdened the Client with additional public law dues, including interest. The civil court confirmed that it was bound by the administrative decision regarding the classification and the amounts due, which enabled the pursuit of damages from the forwarder.

Procedural challenge: limitation defense and dispute over dues

The defendant invoked the one-year limitation period applicable to forwarding contracts, calculated from the date of performance, and additionally contested both liability and the correctness of the classification and the imposed dues.

Litigation strategy: effective rebuttal of defenses

• We argued that the Client only became aware of the effects of the erroneous declarations after the authority’s decision; before that, there was objectively no ability to pursue claims.

• We raised the defense of abuse of rights (Article 5 of the Polish Civil Code) against reliance on limitation, as the delay resulted from the forwarder’s conduct and the subsequent administrative decision.

• We demonstrated that a professional forwarder was obliged to apply the correct tariff classification and to diligently verify documents and data; the omissions constituted improper performance of the contract.

Decision and outcome: full protection of the Client’s interests

The court held that the claim had not become time-barred in the manner alleged by the defendant and treated reliance on limitation as an abuse of rights. It confirmed the forwarder’s contractual liability, emphasizing the lack of due care in tariff classification in the customs filings. Notably, the interest paid by the Client on public law arrears was recognized as compensable damage, and the method of its calculation and the maturity of the claim were accepted. As a result, the judgment was favorable to our Client.