Russian company and company from Germany

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Product description

A Russian company and a company from Germany entered into an agreement for the supply of used cars to Russia in the amount of 1,000 units. The contract was concluded on January 1, 2002. The delivery date was determined on July 1, 2003. Delivery basis: DDU Incoterm-2000, port of St. Petersburg. Applicable elected Russian law. According to the decree of the Government of the Russian Federation, from July 4, 2003, the customs duty rate was increased from 0.45 to 1.6 euros per cubic cm of engine volume. The decision was published on August 30, 2002.
In fact, the goods arrived in St. Petersburg on July 10, 2003. The seller was not able to deliver the goods on time, due to reasons that depend on him.
The buyer accepted the goods and paid for them, however, if the goods arrived on time, during customs clearance the buyer would have paid a fee of 100,000 euros less (i.e., at the previously valid rates) .. Therefore, the buyer sued for damages in the amount of 100,000 euros.
Are the requirements of the Russian side justified? Will the answer change if the seller was a US company? Under what conditions is a plaintiff entitled to apply to a Russian arbitration court?

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