The Judgment solves, in particular, an important issue regarding the status of the production of sea fishery caught from Russian vessels in the exclusive economic zone of Russia. Earlier there were two incompatible views on this issue: 1) such production is to be under the regimes of customs transit or re-exportation, which automatically exempted its owner from paying customs duties; and 2)  an alternative view which held such regimes are inapplicable and implied therefore the necessity to pay duties to federal budget. In the final text of the Judgment the second approach was given preference. It is substantiated by the fact that, although the exclusive economic zone of the Russian Federation does not constitute the territory of the Russian Federation, Russia still exercises sovereign rights and jurisdiction in this zone by virtue of the Law “On Exclusive Economic Zone”  for the purposes of developing and managing the biological resources of the sea.

Furthermore, it is emphasised in the Judgment that:

- in the event of collision between rules of Customs Union and those of Russian legislation the former should prevail and are subject to application;

- demands to recover the overpaid amounts of taxes or customs duties as well as monetary pledge  may be presented to the court even if by the time of presenting such demands the underlying decisions of the customs body have been already repealed by way of intradepartmental control;

- it is necessary to distinguish between the consequences of granting the regime of the most favoured nation or tariff preferences and those of re-introduction of such regime or preferences: in the first case (that of granting) it is possible to return or set off not only the amounts of import customs duties, but also related penalties and interest;

- showing in customs declaration a wrong code of a commodity may not per se be a ground for bringing the declaring person to administrative liability, as soon as it has not entailed the communication of wrong data as to the quantity and other characteristics of the commodity;

- court must in every case verify (even at its own initiative) the customs value of goods involved in an administrative offence that was calculated by customs body for the purposes of determining the amount of fine to be imposed upon the offender.