Calculation methods for determining the customs value. Methods for determining the customs value. Video: Calculation of customs value

The customs value of the goods is determined by the declarant according to the methods of determining the customs value. The declared customs value and the information provided related to its determination must be based on reliable, quantifiable and documented information. Control over the correctness of determining the customs value is carried out customs authority producing customs clearance.

One of the main documents required to determine the customs value is a foreign trade contract, because. in the currency and financial conditions of the contract, the transaction price is indicated, basic conditions deliveries, contract currency.

It is very important for the declarant to correctly determine the customs value, since it is the basis for the accrual, payment and collection of customs duties.

Determination of the customs value of goods imported into the customs territory of the Russian Federation is carried out by applying six methods established by the Law of the Russian Federation "On Customs Tariff":

• * at the transaction price with imported goods;
• * at the transaction price with identical goods;
• * at the price of a transaction with homogeneous goods;
• * cost subtraction;
• * cost addition;
• * fallback method.

The main method for determining the customs value is the method based on the transaction price of imported goods.

In the event that the main method cannot be used, each of the listed methods is applied sequentially. In this case, each subsequent method is applied if the customs value cannot be determined by using the previous method. The cost subtraction and addition methods can be applied in any order.

1. Method based on the transaction price of imported goods

In accordance with method 1 (based on the transaction price with imported goods), the customs value of goods imported into the customs territory of the Russian Federation is determined as the transaction price actually paid or payable for the imported goods at the time it crosses the customs border of the Russian Federation (to the port or other place of importation). When determining the customs value, the transaction price includes additional costs (if they were not previously included in it), listed in Art. 19 of the Law of the Russian Federation "On the Customs Tariff" and Decree of the Government of the Russian Federation of November 5, 1992 No. 856 "On Approval of the Procedure for Determining the Customs Value of Goods Imported into the Territory of the Russian Federation."

2. Method by transaction price with identical goods

When using the valuation method based on the transaction price of identical goods, the basis for determining the customs value of goods is the transaction price of identical goods, i.e. goods that are identical in all respects with the goods being valued, including on the following grounds:

• * physical characteristics;
• * quality and reputation in the market;
• * country of origin;
• * manufacturer.

The transaction value of identical goods is accepted as the basis for determining the customs value if these goods:

• a) sold for import into the territory of the Russian Federation;
• b) imported simultaneously with the goods being valued or not earlier than 90 days before the import of the goods being valued;
• c) imported in approximately the same quantity and on the same commercial terms. In the event that identical goods were imported in a different quantity and under different conditions, the declarant must adjust their price taking into account the differences and document its validity to the customs authority of the Russian Federation.

The customs value, determined by the transaction price of identical goods, must be adjusted taking into account the costs incurred by the buyer and referred to in Art. 19 of the Law of the Russian Federation "On the customs tariff". The adjustment must be made by the declarant on the basis of reliable and documented information. If more than one transaction value for identical goods is identified, then the lowest of them is used to determine the customs value.

3. Method based on the transaction price with homogeneous goods

When using the method of valuation based on the transaction price of similar goods, the basis for determining the customs value of goods is the transaction price for goods similar to those imported, i.e. goods which, although not identical in all respects, have similar characteristics and are composed of similar components that enable them to perform the same functions as the goods being valued and be commercially interchangeable.

When determining the homogeneity of goods, the following features are taken into account:

• * quality, trademark and reputation in the market;
• * country of origin;
• * manufacturer.

The transaction price for identical goods is taken as the basis for determining the customs value, subject to the same conditions as method 2, taking into account the additional costs incurred by the buyer and listed in Art. 19.

When using methods 2 and 3, it is necessary to take into account that:

• * goods are not considered identical or similar to those being evaluated if they were produced in another country;
• * goods produced by another manufacturer are taken into account only if there are neither identical nor similar goods produced by the same manufacturer;
• * goods are not considered identical or similar if their design, development, artwork, designs, sketches, drawings, etc. made in the Russian Federation.
• 4. Cost subtraction method

Determination of the customs value by this method is carried out if the valued, identical or similar goods will be sold on the territory of the Russian Federation without changing the original state.

The basis for determining the customs value is the price of a unit of goods, at which the valued, identical or similar goods are sold in the largest consignment on the territory of the Russian Federation no later than 90 days from the date of importation, provided that the participant in the transaction is not interdependent with the seller.

From the price of a unit of goods are deducted:

• * expenses for the payment of commissions, profit margins and general expenses in connection with the sale in the Russian Federation of imported goods of the same class and type;
• * amounts of import customs duties, taxes, fees and other payments payable in the Russian Federation in connection with the importation or sale of goods;
• * costs incurred in the Russian Federation for transportation, insurance, loading and unloading.

In the absence of cases where the valued, identical or similar goods are sold in the same condition in which they were at the time of importation, at the request of the declarant, the unit price of the processed goods, adjusted for value added, may be used.

5. Cost addition method

As the basis for determining the customs value, the price of the goods is taken, calculated by adding:

• * cost of materials and costs incurred by the manufacturer in connection with the production of this product;
• * total costs typical for the sale in the Russian Federation from the country of export of goods of the same type, including the costs of transportation, loading and unloading, insurance to the place of crossing the customs border of the Russian Federation, and other costs;
• * profit usually received by the exporter as a result of the delivery of such goods to the Russian Federation.

In other words, when using method 5, the customs value of the goods being valued will be determined on the basis of the production costs of these goods, to which are added the amounts of profit and expenses typical for the sale of the goods being valued in the CU.

For these purposes, information is needed on the costs of production of the goods being valued, which can only be obtained outside the country of importation. In most cases, the manufacturer of goods is located in the territory of another state, and therefore, the use of the value addition method will be limited to cases in which the buyer and seller are related parties, and the manufacturer is ready to submit to the authorities of the country of importation necessary information about production costs. Cost data should be determined on the basis of information related to the production of the goods being valued and provided by the manufacturer or authorized representative. At the same time, information is accepted in the form of commercial reports of the manufacturer, in cases where such reports comply with generally accepted accounting principles in the country of production.

In cases where a manufacturer's profit and total cost data do not correlate with trade figures, data corresponding to trade figures are taken for calculation. Thus, there may be situations where the decision on the customs value is made on the basis of information obtained from other sources.

In accordance with established international standards, none of the parties can require a non-resident to provide access to his records or accounts in order to determine the customs value.

6. Fallback method

If the customs value cannot be determined by the declarant as a result of the consistent application of the above methods, or if the customs authority reasonably believes that these methods cannot be used, the customs value of goods is determined taking into account world practice As part of the reserve method, the same sequence of application of valuation methods is observed .

Among general principles established by the GATT / WTO Agreement, when using method 6, we can distinguish:

• - Basing the assessment on the value of the transaction of imported goods;
• - Ensuring the uniform implementation of the evaluation of goods;
• - Honesty in the evaluation of goods;
• - Simplicity of evaluation criteria and their impartiality;
• - Compatibility of valuation methods with commercial practice;
• - Use of the nearest recorded values, if it is impossible to determine the customs value by method 1;
• - Not using the value of goods of domestic origin as the basis for estimating the value of goods.

Essence this method lies in the flexibility of the approach to the use of methods for determining the customs value. In particular, the following is allowed:

• - The value of a transaction with identical or similar goods produced in a country other than the goods being valued can be accepted;
• - The customs value of identical or similar goods can be accepted, determined by the method of subtraction or addition;
• - When determining the customs value of goods on the basis of the value of transactions with identical or similar goods, a reasonable deviation from the established time limits is allowed;
• - When determining the customs value of goods on the basis of the subtraction method, deviation from the established time limits is allowed.

When using method 6, it is allowed to calculate the customs value based on real, reasonable price data. When determining the customs value according to method 6, you can use: price lists; directories containing detailed description goods; price proposals for the supply of goods to the territory of the Customs Union; stock quotes; statistical data on generally accepted levels of commissions, discounts, profits, transport tariffs; results of commodity-value examination, etc.

The general requirement for data on other transactions or permitted price information when using method 6 will be the need to take into account the basic, initial conditions of specific transactions, as well as the appropriate identification of price and product.

Additionally, customs legislation cases are established when method 6 cannot be used as the basis for determining the customs value. So, for example, the fallback method cannot be used:

• - The price of goods in the domestic market of the Customs Union, produced in the common customs territory of the Customs Union;
• - The price of the goods supplied from the country of its export to third countries;
• - Price in the domestic market;
• - The price of goods in the domestic market of the country of export
• - other costs than the estimated cost, which was determined for identical or similar goods by adding up;
• - The price that provides for the acceptance of the higher of the two alternative costs;
• - Arbitrarily set or fictitious price.
• - Minimum customs value.

Method for determining the customs value, reserve

• - the method is used if the customs value of goods cannot be determined by the declarant as a result of the consistent application of other methods for determining the customs value, or if the customs authority reasonably believes that these methods for determining the customs value cannot be used. The customs value of the goods being valued is determined taking into account world practice. When applying the reserve method, the customs authority provides the declarant with the price information at its disposal. The following cannot be used as a basis for determining the customs value of goods by the reserve method:
  • 1) the price of goods in the domestic market of the country of export;
  • 2) the price of goods supplied from the country of export to third countries;
  • 3) the price of goods of Russian origin in the domestic market of the Russian Federation;
  • 4) arbitrarily established or authentically unconfirmed price of goods.

The customs value of goods imported into the common customs territory of the customs union is determined by applying one of the following six methods for determining the customs value of goods:

1) a method based on the value of a transaction with imported goods;

2) a method based on the value of a transaction with identical goods;

3) a method based on the value of a transaction with homogeneous goods;

4) subtraction method;

5) addition method;

6) backup method.

The main method is based on the cost of a transaction with imported goods (in Russia, over 93% of declarations are processed with its help). If the main method cannot be applied, each of the listed ones is used sequentially. In this case, each subsequent method is applied if the customs value cannot be determined by using the previous one (Figure 1). The methods of subtraction and addition of value can be applied in any sequence at the choice of the declarant. The reverse procedure for applying the methods of subtraction and addition is indicated by the declarant in the application.

Figure 3 - Methods for determining the customs value of imported goods

Method for determining the customs value of goods based on the value of a transaction with imported goods (method 1). In accordance with Art. 4 of the Agreement, the customs value of goods imported into the customs territory of the Customs Union is the value of the transaction. The transaction price includes all direct or indirect payments directly to the seller and (or) to a third party in favor of the seller for imported goods.

The customs value when determined by the first method can be calculated by the formula:

Customs value \u003d Transaction value \u003d Price for the goods (the sum of all payments for the goods, that is, the actual value of the property) + Additional charges - Deductions.

In accordance with Art. 5 of the Agreement, when determining the customs value of imported goods according to method 1, to the price actually paid or payable for these goods (which is the seller's expenses when he fulfills his obligations to fulfill the purchase and sale transaction), additional accruals are made related to the buyer's expenses when selling it obligations for the purchase and importation of goods under transactions other than a sale and purchase transaction. In addition to the price actually paid or payable, the following may be charged (acquisition costs):

1) expenses in the amount in which they are incurred by the buyer, but which are not included in the price actually paid or payable:

Remuneration to intermediaries (agents) and remuneration to brokers, with the exception of remuneration for the purchase paid by the buyer to his agent (intermediary) for the provision of services for his representation abroad, related to the purchase of goods being valued (imported);

The cost of packaging, if for customs purposes it is considered as a single unit with imported goods;

Packaging costs, including the cost of packaging materials and packaging work;

2) the appropriately distributed value of the following goods and services, directly or indirectly provided by the buyer to the seller free of charge or at a reduced price for use in connection with the production and sale for the export of the valued (imported) goods to the common customs territory of the customs union, in the amount not included in the price actually paid or payable for imported goods:

Raw materials, materials, parts, semi-finished products and similar items that make up imported goods;

Tools, stamps, molds and other similar items used in the production of imported goods;

Materials used in the production of imported goods;

Design, development, engineering, design work, decoration, design, sketches and drawings made outside the common customs territory of the customs union and necessary for the production of imported goods;

3) any part of the income received as a result of the subsequent sale, disposal in any other way or use of the goods, which is directly or indirectly due to the seller.

It should be noted that the basis of all costs is the contract value of the goods. All of the above should be included in the contract price only if these costs were not previously included there. In addition, if there are factors affecting the establishment of the real price of the goods (for example, the interdependence of the seller and the buyer), the customs authority has the right not to accept such a value and offer the declarant to determine the customs value of the goods using another method.

To the costs of delivery of purchased goods to the place of importation into the territory Russian Federation include the following components:

4) expenses for transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the single customs territory of the customs union. The cost of transportation is the costs associated with the movement of goods from the place of departure (place of loading) to the place of destination. When determining the customs value, the cost of transportation from the place of import into the customs territory of the Customs Union to the place of destination may be deducted from the transaction price, if the documents clearly define the procedure for calculating the cost of transportation depending on the distance (distance of transportation). For example, installed tariff rate transportation of cargo for 1 km of the corresponding section of the road;

5) expenses for loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to the airport, seaport or other place of arrival of goods to the common customs territory of the customs union. These costs may not be included in the customs value of imported goods if such reloading, transshipment was carried out after importation into the customs territory of the Customs Union. At the same time, the fact of carrying out such operations and the amount of the corresponding costs, as well as their payment by the seller, must be documented by the declarant to the customs authority;

6) insurance costs in connection with international transportation goods. Sum insured (insurance premium) - the amount paid to the insurance company in accordance with the contract of insurance of goods against the risks of loss or damage in the process of cargo delivery for the entire transportation route from the point of departure to the point of destination. Moreover, the cost of insurance depends on the value of the goods, and not on the distance of transportation, therefore, insurance costs are not subdivided “before the place of import” and “after the place of import” and, accordingly, are not subject to exclusion from the transaction price when determining the customs value.

7) license and other similar payments for the use of objects of intellectual property that relate to the goods being valued and which the buyer must pay directly or indirectly as a condition for the sale of such goods, in an amount not included in the price actually paid or payable, provided that that such payments apply only to imported goods;

All additional charges to the price are made on the basis of documented and quantifiable information according to the data accounting buyer.

According to paragraph 2 of Art. 5 of the Agreement, the buyer may at the same time indicate the amounts of expenses actually incurred for the operations for the delivery of goods after importation into the customs territory, subject to exclusion from the value of the transaction, i.e. from the place of import to the place of delivery of the goods, if there is documented information about these costs. These include expenses:

For construction, erection, assembly, installation, maintenance or technical assistance carried out after the arrival of goods in the common customs territory of the Customs Union in relation to such goods being valued (imported) as industrial installations, machinery or equipment;

For transportation (transportation) of goods carried out after their arrival in the common customs territory of the customs union;

Duties, taxes and fees paid in the common customs territory of the Customs Union in connection with the import or sale of the valued (imported) goods.

The method based on the value of a transaction with imported goods can be applied subject to the following conditions:

1) there are no restrictions on the rights of the buyer to use and dispose of the goods, with the exception of restrictions that:

Established by a joint decision of the bodies of the customs union;

Limit the geographic area in which goods may be resold;

Do not significantly affect the cost of goods;

2) the sale of goods or their price does not depend on compliance with conditions or obligations, the impact of which on the value of goods cannot be quantified;

3) no part of the income or proceeds from the subsequent sale, disposal in any other way or use of the goods by the buyer is due directly or indirectly to the seller, except in cases where additional accruals can be made in accordance with Article 5 of the Agreement;

4) the buyer and the seller are not related persons, except in cases where the buyer and seller are related persons, but the value of the transaction is acceptable for customs purposes.

The method based on the value of a transaction with identical goods (method 2) and the method based on the value of a transaction with similar goods (method 3). The conditions for applying the method based on the value of a transaction with identical goods are determined by Art. 6, and the method according to the value of a transaction with homogeneous goods, art. 7 Agreements. The essence of these methods is to determine the customs value of imported (estimated) goods by using as the initial base the value of a transaction with identical goods or similar goods, the customs value of which was determined by method 1.

Methods are applied if identical or similar goods:

Method 2	Method 3
Identical goods are goods that are identical in all respects, including physical characteristics, quality and reputation. Minor differences in appearance cannot serve as grounds for refusing to consider goods as identical	Homogeneous goods - goods that are not identical, but have similar characteristics, consist of similar components and are commercially interchangeable
- produced in the same country as the goods being valued - design, development and other similar works related to these goods are not performed in the common customs territory of the Customs Union - sold for export to the common customs territory of the Customs Union and imported into the common customs territory of the Customs Union Union in the same or corresponding period of time as the valued (imported) goods, but not earlier than 90 calendar days before the importation of the valued (imported) goods

Schematically, the customs valuation methodology based on the transaction value method with identical goods and the transaction value method with homogeneous goods can be presented as follows.

I. Selection of identical (homogeneous) goods that meet the criteria laid down in the Agreement.

II. Verification of compliance with the conditions for the application of the method established in the Agreement.

III. Adjustment of the cost of a transaction with homogeneous goods in order to take into account a significant difference in costs due to differences in the distances of transportation of goods and the modes of transport used:

For transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the single customs territory of the customs union;

For loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to the airport, seaport or other place of arrival of goods to the common customs territory of the customs union;

For insurance in connection with the international transport of goods.

IV. If more than one transaction value with homogeneous goods is revealed (taking into account the adjustments made), the lowest of them is used to determine the customs value of the goods being valued.

Subtraction method (method 4). This method is applied if the goods being valued or identical or similar to them are sold in the common customs territory of the Customs Union in the same condition in which they were imported into the common customs territory of the Customs Union. The basis for determining the customs value is the price of a unit of goods, at which these goods are sold in the single customs territory of the customs union in the largest aggregate quantity in the same period of time or corresponding to it. In this case, the buyer must not be related to the seller.

For customs assessment, the following elements are deducted from the price of imported goods (identical or homogeneous) sold in the common customs territory of the Customs Union:

Remuneration to an intermediary (agent), usually paid or payable, or a price premium, usually made to make a profit and cover commercial and administrative expenses in the amounts usually incurred in connection with the sale in the common customs territory of the customs union of goods of the same class or type ;

Ordinary expenses for transportation (transportation) and insurance carried out in the common customs territory of the Customs Union and other expenses related to such operations;

Customs duties, taxes, fees and other taxes applied in accordance with the legislation of a member state of the customs union, payable in connection with the importation and (or) sale of goods in the territory of this state.

Profit, as well as selling and administrative expenses, are taken into account as a whole on the basis of information provided by the declarant, provided that the information is comparable with the information for sales in Russia of goods of the same class or type. If the declarant's information is not comparable with the information available to the customs authority, the latter has the right to independently determine the amount of profit, commercial and administrative expenses.

In the absence of sales of the valued, identical and homogeneous goods at the time of import of the valued goods into the customs territory of the Customs Union, the customs value is determined as follows.

The price of a unit of goods is taken as a basis, at which the goods, respectively evaluated, identical with the evaluated or homogeneous with the evaluated goods, are sold in the common customs territory of the Customs Union, provided that there are enough goods to establish the price, that the goods correspond to those imported, that the period of sales is as close as possible to the date of import of the goods being valued ( but not later than 90 days after that date).

It is also allowed to use the value of processed goods, if neither the goods being valued, nor identical, nor similar goods are sold in Russia in the same condition in which they were imported. In this case, at the request of the declarant, the customs value is determined on the basis of the price of the goods sold after the appropriate processing (treatment) in the largest quantity and to unrelated persons. Processing costs and other costs (agent fees, shipping costs, etc.) are deducted from the price. The value added from processing is deducted on the basis of objective and quantifiable data.

Addition method (method 5). The basis for determining the customs value by this method is the estimated value of goods, which includes (Article 9 of the Agreement):

Expenses for the manufacture or purchase of materials, other operations related to the production of imported goods (containers, packaging, tools, stamps, design, design, decoration, etc.);

Profit, as well as selling and administrative expenses, equivalent to the amount usually taken into account when selling goods of the same class or type as the goods being valued, which are produced in the country of export for export to the common customs territory of the customs union;

Expenses for transportation (transportation) of goods to the place of importation into the Russian Federation, loading, unloading, carrying out other operations related to transportation;

Insurance costs.

Expenses for the manufacture (purchase) of materials, the production of imported goods are determined on the basis of information provided by the manufacturer. The source of such data is the commercial accounts of the commodity producer, provided that they comply with generally accepted accounting principles and accounting rules in the exporting country.

Design, artwork, design, etc. expenses. are taken into account in the value of the goods being valued in the amount paid by the manufacturer. Repeated accounting of the same data is not allowed.

Profits, selling and administrative expenses are taken into account as a whole and are determined on the basis of information provided by the manufacturer or on behalf of him. If this information does not correspond to the information available to the customs authority on goods of the same class or type with the valued goods produced in the country of export for import into the common customs territory of the customs union, then the amount of profit and expenses (commercial, managerial) is calculated according to other sources.

In the event that the estimated value of the goods is specified on the basis of information from the customs authorities, the latter are obliged, at the request of the declarant, to provide data on the source and mechanism of settlements. This norm should be regarded as additional protection of the declarant's interests.

The customs authorities do not have the right to demand from a person who is not a resident of the member states of the customs union, documents confirming the estimated value. Documents can be submitted only on a voluntary basis. At the same time, the information provided by manufacturers can be checked by the customs authorities only in accordance with international treaties to which the state is a party, and generally accepted principles and the rules of international law.

The procedure for determining the customs value by the methods of subtraction and addition is presented in Table 1.

Table 1 - The procedure for determining the customs value by the methods of subtraction and addition

Customs value of goods
Method 4	Method 5
The price of a unit of goods at which the valued, identical or similar goods are sold in the largest batch in the territory of the Customs Union - Expenses for the payment of commissions, ordinary profit margins and general expenses in connection with the sale in the customs territory of the Customs Union of imported goods of the same class and type - Amounts of import customs duties and other payments payable in a member state of the customs union in connection with the importation or sale of goods	The cost of materials and other costs incurred by the manufacturer + General costs specific to the importation into the common customs territory of the Customs Union from the exporting country of goods of the same type, including the costs of transportation, loading and unloading, insurance to the point of crossing the customs border of the Customs Union + Profit usually received by the exporter as a result of the delivery of such goods to the customs territory of the customs union

Backup method (method 6). This method is used when it is not possible to apply all the previous methods. World practice considers method 6 as a flexible use of all five methods while respecting the principles of customs valuation.

Method 6 has the following features.

1. The following shall be taken as the basis of the customs value:

The value of a transaction with identical or similar goods produced in another country;

The customs value of identical or similar goods, determined by the method of subtraction or addition.

2. When determining the customs value, it is allowed:

Reasonable deviation in the time of importation of identical, homogeneous and valued goods, provided that the value of the transaction with identical or homogeneous goods is taken as the basis of the customs value;

Deviation in time when selling goods on the domestic market of the states of the customs union, subject to the assessment of the customs value based on the subtraction method.

Note that the customs value of goods under method 6 should not be determined on the basis of:

1) prices for goods in the internal market of the customs union, produced in the single customs territory of the customs union;

2) a system providing for the acceptance for customs purposes of the higher of the two alternative values;

3) prices for goods in the domestic market of the country of export;

4) expenses other than those included in the estimated cost, which was determined for identical or similar goods in accordance with Article 9 of the Agreement;

5) the prices of goods supplied from the country of their export to third countries;

6) minimum customs value;

7) arbitrary or fictitious value.

Thus, the customs value of goods imported into the customs territory of the Customs Union can be determined by six methods, which are applied sequentially if it is impossible to determine the value by the method that is in the list above.

customs value goods exported from the customs territory of the customs union, in accordance with Art. 64 of the Customs Code of the Customs Union is determined in accordance with the legislation of the state - a member of the customs union, to the customs authority of which the customs declaration of goods is carried out.

The Law on the Customs Tariff contains only a reference norm, according to which the procedure for determining the customs value of goods exported from the customs territory of the Russian Federation is established by the Government of the Russian Federation. At present, such a procedure is defined in Decree of the Government of the Russian Federation of 06.03.2012 N 191 “On Approval of the Rules for Determining the Customs Value of Goods Exported from the Russian Federation”. The determination of the customs value of the exported goods is carried out using one of the methods provided for by the Agreement (with the exception of the subtraction method), taking into account the specifics established by the Rules for determining the customs value of goods exported from the customs territory of the Russian Federation.

The customs value of goods imported into the customs territory of the Russian Federation is determined by applying the following methods:

at the transaction price with imported goods;

at the transaction price with identical goods;

at the price of a transaction with homogeneous goods;

cost subtraction;

cost addition;

backup method.

The main method for determining the customs value is the method based on the transaction price of imported goods.

In the event that the main method cannot be used, each of the methods listed in paragraph 1 of this article is applied sequentially.

In this case, each subsequent method is applied if the customs value cannot be determined by using the previous method.

The methods of subtraction and addition of value can be applied in any sequence (Article 18 of the Law of the Russian Federation "On the Customs Tariff").

Transaction price method for imported goods

1. The customs value of goods imported into the customs territory of the Russian Federation is the transaction price actually paid or payable for the imported goods at the time of their crossing the customs border of the Russian Federation (to the port or other place of importation).

When determining the customs value, the following components are included in the transaction price, if they were not previously included in it:

a) expenses for the delivery of goods to, port or other place of importation of goods into the customs territory of the Russian Federation:

transportation cost;

expenses for loading, unloading, reloading and transshipment of goods;

sum insured;

b) costs incurred by the buyer:

commissions and brokerage fees, with the exception of commissions for the purchase of goods;

the cost of containers and (or) other reusable containers, if, in accordance with the Commodity Nomenclature, they are considered as a whole with the goods being valued;

the cost of packaging, including the cost of packaging materials and packaging work;

c) the corresponding part of the value of the following goods and services, which were directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production or sale for export of the goods being valued:

raw materials, materials, parts, semi-finished products and other components that are an integral part of the goods being valued;

tools, stamps, molds and other similar items used in the production of the goods being valued;

materials used in the production of the goods being valued (lubricants, fuels and others);

engineering study, development work, design, decoration, sketches and drawings made outside the territory of the Russian Federation and directly necessary for the production of the goods being valued;

d) license and other payments for the use of objects of intellectual property, which the buyer must directly or indirectly make as a condition for the sale of the goods being valued;

e) the amount of a part of the seller's direct or indirect income from any subsequent resale, transfer or use of the goods being valued on the territory of the Russian Federation.

2. This method cannot be used to determine the customs value of goods if:

a) there are restrictions on the rights of the buyer to the goods being valued, with the exception of:

restrictions established by the legislation of the Russian Federation;

restrictions on the geographical area in which the goods may be resold;

restrictions that do not significantly affect the price of the goods;

b) the sale and the price of the transaction depend on the fulfillment of conditions, the impact of which cannot be taken into account;

c) the data used by the declarant when declaring the customs value are not documented or are not quantified and reliable;

d) the parties to the transaction are interdependent persons, except for cases where their interdependence did not affect the price of the transaction, which must be proven by the declarant. At the same time, interdependent persons are understood as persons that satisfy at least one of the following criteria:

one of the participants in the transaction (an individual) or an official of one of the participants in the transaction is simultaneously an official of the other participant in the transaction;

the participants in the transaction are co-owners of the enterprise;

the parties to the transaction are bound by labor relations;

one of the participants in the transaction is the owner of a contribution (share) or the owner of shares with the right to vote in the authorized capital of another participant in the transaction, constituting at least five percent of the authorized capital;

the participants in the transaction are under the direct or indirect control of a third party;

the parties to the transaction jointly control, directly or indirectly, a third party;

one of the participants in the transaction is directly or indirectly controlled by another participant in the transaction;

participants in the transaction or their officials are relatives (Article 19 of the Law of the Russian Federation “On the customs tariff

Transaction price method with identical goods

1. When using the method of valuation by transaction price with identical goods, the transaction price with identical goods shall be taken as the basis for determining the customs value of goods, subject to the conditions specified in this article. At the same time, identical goods are understood to be goods that are identical in all respects with the goods being valued, including the following features:

physical characteristics;

quality and reputation in the market;

country of origin;

manufacturer.

Minor differences in appearance may not serve as grounds for refusing to consider goods as identical, if such goods otherwise comply with the requirements of this paragraph.

2. The transaction value of identical goods shall be accepted as the basis for determining the customs value if these goods:

a) sold for import into the territory of the Russian Federation;

b) imported simultaneously with the goods being valued or not earlier than 90 days before the import of the goods being valued:

c) imported in approximately the same quantity and (or) on the same commercial terms. In the event that identical goods were imported in a different quantity and (or) on different commercial terms, the declarant must make an appropriate adjustment of their price, taking into account these differences, and document its validity to the customs authority of the Russian Federation.

3. The customs value determined by the price of a transaction with identical goods must be adjusted taking into account the costs specified in Article 19 of the Law of the Russian Federation "On Customs Tariffs".

The adjustment must be made by the declarant on the basis of reliable and documented information.

4. If, when applying this method, more than one transaction price for identical goods is revealed, then the lowest of them is used to determine the customs value of imported goods (Article 20 of the Law of the Russian Federation "On Customs Tariff").

Transaction price method with homogeneous goods

1. When using the method of valuation by transaction price with similar goods, the transaction price for goods similar to imported goods shall be taken as the basis for determining the customs value of goods, subject to the conditions specified in this article. At the same time, homogeneous goods are understood to mean goods that, although not identical in all respects, have similar characteristics and consist of similar components, which allows them to perform the same functions as the goods being valued and be commercially interchangeable.

When determining the homogeneity of goods, the following features are taken into account:

quality, trademark and reputation in the market;

country of origin;

manufacturer.

2. When using the method of determining the customs value at the price of a transaction with homogeneous goods, the provisions of paragraphs 2-4 of Article 20 of the Law of the Russian Federation "On the customs tariff" shall apply.

3. When using methods of customs valuation on the basis of the provisions of Articles 20 and 21 of the Law of the Russian Federation "On the customs tariff":

a) the goods are not considered identical or similar to the goods being valued, if they were not produced in the same country as the goods being valued;

b) goods produced not by the manufacturer of the goods being valued, but by another person, are taken into account only if there are neither identical nor similar goods produced by the person - the manufacturer of the goods being valued;

c) goods are not considered identical or homogeneous if their design, development work on them, their decoration, design, sketches and drawings and other similar works are performed in the Russian Federation (Article 21 of the Law of the Russian Federation "On Customs Tariff").

Cost subtraction method

1. Determination of the customs value by the method of valuation based on deduction of value shall be carried out if the goods being valued, identical or similar, will be sold on the territory of the Russian Federation without changing their original condition.

2. When using the value deduction method as the basis for determining the customs value of goods, the unit price of the goods at which the valued, identical or similar goods are sold in the largest batch on the territory of the Russian Federation no later than 90 days from the date of importation of the goods being valued to a transaction participant that is not interdependent with the seller's face.

3. The following components are deducted from the price of a unit of goods:

a) expenses for the payment of commissions, ordinary profit margins and general expenses in connection with the sale in the Russian Federation of imported goods of the same class and type;

b) the amounts of import customs duties, taxes, fees and other payments payable in the Russian Federation in connection with the importation or sale of goods;

c) ordinary expenses incurred in the Russian Federation for transportation, insurance, loading and unloading.

4. In the absence of cases where the valued, identical or similar goods are sold in the same condition as they were at the time of importation, at the request of the declarant, the unit price of the processed goods, adjusted for value added and subject to the provisions of paragraphs 2 and 3, may be used Article 22 of the Law of the Russian Federation "On the customs tariff". (Article 22 of the Law of the Russian Federation "On the customs tariff").

Cost addition method

When using the valuation method based on the addition of value, the price of the goods calculated by adding up is taken as the basis for determining the customs value of goods:

a) the cost of materials and costs incurred by the manufacturer in connection with the production of the goods being valued;

b) total costs typical for the sale to the Russian Federation from the country of export of goods of the same type, including the costs of transportation, loading and unloading operations, insurance to the place of crossing the customs border of the Russian Federation, and other costs;

c) the profit usually received by the exporter as a result of the supply of such goods to the Russian Federation (Article 23 of the Law of the Russian Federation "On the Customs Tariff").

fallback method

1. In cases where the customs value of the goods cannot be determined by the declarant as a result of the consistent application of the methods for determining the customs value specified in Articles 19-23 of the Law of the Russian Federation "On the Customs Tariff", or if the customs authority reasonably believes that these methods for determining the customs value cannot be used, the customs value of the goods being valued is determined taking into account world practice.

When applying the reserve method, the customs authority of the Russian Federation provides the declarant with the price information at its disposal.

2. As a basis for determining the customs value of goods under the reserve method, the following cannot be used:

a) the price of the goods on the domestic market of the Russian Federation;

b) the price of goods supplied from the country of export to third countries;

c) the price on the domestic market of the Russian Federation for goods of Russian origin;

d) arbitrarily established or not reliably confirmed

the fixed price of the goods (Article 23 of the Law of the Russian Federation "On the customs tariff").

Imported goods in our country are first in contact with customs, only after that they are sent to their destination. The procedure is not simple, incomprehensible to many, and the laws to which customs structures are subject are quite difficult to understand for a person who does not have a legal education. In order not to run into trouble, you need to know how the customs duty on goods is calculated. By the way, it is not always necessary to pay it, some individual cases are mentioned in the laws. Besides, special conditions apply to transactions with identical goods, especially in a situation of multiplicity. What should an entrepreneur do? Let's try to consider the main methods for determining the customs value.

How and what is determined?

Some time ago, UNCTAD published its vision of methods for determining customs value. The focus of attention was focused on ad valorem duties, the features of their determination, the procedure for identifying the amount on which taxes must be charged. The methodology for determining customs duties has been the subject of several research work Russian economists of recent times, and they all agreed that for customs tariffs, the most significant element is precisely right choice method of determining the customs value.

Currently, the policy promoted by the domestic customs is such that procedures are organized only if there are politicians, economists, and trade development that justify them. Consequently, the use of certain methods for determining the customs value becomes a way of protectionism of production within the state.

What to do?

There are six methods for determining the customs value declared by the current regulations. An alternative approach can be observed in the legal literature. There are categories of methods:

• basic;
• comparative;
• settlement;
• reserve.

What is this about?

The main calculation methods are applied to the import of goods - this is the most typical approach. It can be used when products with specific values ​​cross the border. But comparative methods can be used to identify the difference in the customs price. This applies to transactions involving identical, homogeneous positions. To apply this methodology, goods must be imported for approximately equal conditions, that is, matching.

Calculation methods make it possible to identify the cost basis for a transaction concluded with an external partner, when there is data on the costs associated with the processes following the import into the territory of the state of the items in question. In this case, you can use the technique of subtraction or addition. In the first case, the costs faced by the importer are analyzed. Finally, a fallback approach is applicable when the listed methods cannot be used by the customs authorities. It is flexible: you can combine tools from other methods to get the correct result.

Transaction price target

This methodology is applied by the customs authorities as follows: the transaction price for goods crossing the border is revealed, and the cost for specialized service equates to this value. Specialists analyze the structure of the transaction, determine the price, and supplement it with the accruals required by law - the costs associated with the implementation, not included in the total cost. The use of such a technique is allowed under a number of important conditions.

The described basic method for determining the customs value takes into account that the buyer has no restrictions on the right to use and dispose of positions. At the same time, positions crossing the border may be subject to legislation normative documents, special orders and decrees, orders. In 2005, the Federal Law was adopted, which lists all types of documents that correct the possibility of using the main methodology to identify the assessment.

What else to pay attention to?

The main method for determining the customs value of goods requires taking into account restrictions on the possibility of re-sale of the product brought from abroad. Commitments of this kind are a classic commercial practice to achieve a stable market position.

The main method for determining the customs value of goods requires an analytical approach with an assessment of restrictions that cannot affect the price of the product. An example of such a situation: the requirement of the seller not to demonstrate the car brought to another country earlier than the official publication of the model.

No formalism!

Experts note: when determining the value of the customs duty on the import of goods, one cannot treat the task formally, it is important to pay attention to all the specific conditions of a particular case, analyze the essence of the restrictions, the degree of their influence on the valuation of the transaction. Thus, the presence of an agency agreement imposes certain restrictions on the ability to dispose of the product, and the restrictions are provoked by the provisions of the agreement.

However, only this circumstance is a reason for a detailed analysis of the situation, but not required condition refuse to use the chosen method. If it is possible to identify additional restrictions it is important to assess the degree of their impact on the situation. If a fairly significant impact is identified, other types of approaches will have to be applied, in the extreme case, a reserve method for determining the customs value.

What if it's clearer?

It is worth noting that the customs business is a really complex topic, which, without a legal education, is completely incomprehensible to many. By the way, many modern companies are building their business on this very basis: they provide enterprises with services for interaction with customs. They are expensive, but you don’t have to worry about the difficulties and improperly executed documentation that provokes downtime and fines. Well, if there is a desire to save money, then you will have to hire a specialist who is versed in this area and figure out on your own how the customs value is determined. It is important to remember that in order to calculate it, it is necessary to sum up all the costs incurred by the importer by acquiring and bringing positions to the territory of our state.

Having identified the value, on its basis it is possible to sum up and determine the figure to be entered in the customs declaration. This value will be the base for calculating tax rates. Calculations of excises, calculation of VAT, determination of the fee in favor of customs and the ad valorem rate begin with it.

What to look for?

Modern methods for identifying customs value offer to analyze and take into account certain values. It:

• package price;
• broker service, commissions;
• payments related to licenses;
• the price of goods purchased under a special offer.

Delivery: how much?

The definition of this parameter involves the summation of the costs associated with some processes. It:

• shipping;
• loading, unloading;
• insurance declared by an agreement concluded with an insurance agent and involving payments in case of loss, damage.

Features of calculating the customs value

The value indicated in the declaration submitted to the customs officials is in some cases calculated by the broker if he has the specific authority to represent the owner of the goods. Otherwise, it may be the declarant. In any of the options, you will have to attach documentation confirming the specified amount. Currently operating international standards, considering all the features of the calculation of amounts.

In the general case, it is enough just to sum up the indicators from the invoice and those related to delivery, and this will already be the basis for calculating taxes. Only the goods that are currently in the hands of the declarant and must cross the Russian border are considered. This is the method most often used.

Identical, homogeneous: what to do?

If the customs authority at some point worked with cargo A, and then came cargo B, whose parameters completely coincide with the first, the calculated for the first value can be applied to the second. At the same time, it is necessary that not only the numbers, but also the names of the product match. A similar situation develops when a cargo is imported into the country, for which there is a commercial analogue that can completely replace it. If calculations have already been made for the analogue, you can simply apply them in a particular case. In fact, these two approaches almost coincide, the difference is only in the presence of not absolutely identical characteristics, but similar ones for the second type.

If a certain cargo entered the territory of the country and was sold in a large batch, after which a second package containing exactly the same product, but in a smaller quantity, crosses the border, the subtraction method is used to determine the customs value. It is assumed that they analyze how big the difference is, that is, the values ​​are comparable.

Everything is in order

Above it was mentioned about four groupings of methods, including six methods. The law establishes that the declarant is obliged to apply them to his cargo in the correct sequence: first, the main one, then accounting for a batch of similar goods, and so on, ending with the reserve one. You can not use the technique that "more like". The sequence is rigid, the transition to each subsequent item is provoked by the inapplicability of the previous one.

I'll have to check everything

A rather significant moment of interaction with customs is the strict observance of all the requirements declared by the currently adopted legislation. It is assumed that the declarant undertakes to monitor how correctly and accurately he fulfills the law. At the same time, a considerable number of problems arise due to an attempt to underestimate the amounts. This creates difficulties in calculating the tax base. The control of this fact and the order of calculations were declared by a special commission in 2010. The main task of making normative act there was a verification of the correctness of the selection of calculation methods. It is necessary to remember about the obligatory availability of documentary evidence.

At the moment, the rules state that the control procedure must be carried out before the release of the product and immediately after that. The results of the event allow either to agree with the indicated values, or to return the declaration for revision if the employees notice violations, consider that an inappropriate method for calculating the amount was used. Customs officers can formulate the return of documents for revision by the need to justify the amounts. The law establishes in what time period the declarant must submit corrected papers, what fines will have to be paid for the mistakes made, at what time the taxes required by law must be paid.

Main method: features

It was indicated above that it is to it that it is necessary to resort in the first place, and only in a situation of inapplicability to move further down the list. To calculate the tax base, values ​​are used that characterize the actual or payable value. These two terms are not identical. If the assessment took place after the payment, before the moment when the customs agreed to accept the declaration, they speak of the actually paid. Otherwise, these are payable amounts. However, both options involve the summed accounting of payments related to the product made by the intermediary, the buyer. Indirect and direct are taken into account.

The application of the methodology is permissible if the basis of the agreement concluded between the seller and the buyer is cost. The calculation procedure begins with just such an option, considering all parties to the obligation, the circumstances governing how applicable the calculation method is.

Apply wisely

In order for the main method of assessing the customs value to show the correct result, it is necessary to use it when an objective value is established for the goods. It is unacceptable for the indicator to depend on restrictions on the ability to dispose of the goods or obligations that correct the situation in the direction of complicating the discovery of the price. This takes into account the presence of a mutual relationship between the seller and the buyer. In most cases, the main calculation method is applicable only in the absence of one. Sometimes exceptions are made, but only in relation to the situation when the customs value is assessed as acceptable for the state agency.

Customs value (t / c) - in fact, this is the tax base for calculating the amount of duty and VAT. In view of the fact that customs payments account for up to half of the Russian budget revenues, the customs authorities systematically overstate the customs value of imported cargo in order to increase customs payments. For some commodity groups, the customs value taken for the calculation of customs payments is several times higher than international commodity prices. There are 6 methods for determining the customs value, each of them is applied sequentially when the previous method cannot be applied. The sixth method is reserve, the calculation of the customs value is based on the prices for this product in the domestic market of the Russian Federation. So the definition methods:

1 method. At the cost of a transaction with imported goods - at this moment the most common method for determining ts. The algorithm for calculating the customs value is as follows: we summarize the cost of the goods in the country of origin according to the invoice and the cost of delivering the goods to the border of the Russian Federation. The final amount is the basis for calculating customs duties and VAT.

2 method. According to the value of a transaction with identical goods - determination of the customs value based on the value of a transaction with identical goods. the value of the transaction with identical goods is taken as the basis for determining the customs value.

3 method. At the cost of a transaction with homogeneous goods - formally, its application does not differ from method 2, with the exception of the concept of homogeneous goods - goods that are not completely identical, but have similar characteristics and consist of similar components, which allows them to perform the same functions as goods being valued, and be commercially interchangeable.

4 method. Based on the subtraction of value - based on the price at which imported (estimated) or identical or similar goods were sold by the largest aggregated batch in the territory of the Russian Federation in an unchanged state. At the same time, costs that are specific only for the domestic market are deducted from the price, which should not be included in the customs value (customs duties, normal costs in connection with transportation and sale, etc.)

5 method. Based on the addition of value - based on accounting for the costs of production of these goods, to which is added the amount of profit and expenses typical for the sale of the goods being valued in Russia. This is perhaps the most difficult method, since few suppliers will agree to provide a product cost estimate. And then, even after receiving this data, they still need to be translated into Russian.

6 method. Reserve method - is used if it is impossible to determine the customs value by the above methods. based on calculations and expert opinions, the estimates being based as far as possible on the value of the transaction of imported goods; value is used based on actual valuations, that is, the prices at which imported goods are sold in the country in the normal course of trade in a competitive environment.

In order to determine the customs value, the following documents may be requested from the declarant:

Direct contract with the factory

Confirmation of payment to the factory, the amount corresponds to all documents

Export Declaration

Price - plant list

Specification appendix to the contract with prices

The official website of the plant with prices and article numbers matching the data in your documents (this despite the fact that the Chinese generally do not publish prices in open sources, and articles and products are constantly being improved)

Prices in the Chinese domestic market for your products

If you have collected and provided all this, then now do not forget to certify this set of documents at the Chinese Chamber of Commerce and Industry, they put beautiful blue seals and stitch the papers with red ribbons. Well, the final chord, when the customs authority asks you to calculate the production of your supplier. In addition, the customs still have a lot of opportunities to complicate the life of the importer, the adjustment of the customs value can be processed by one or two inspectors overwhelmed with work and the declaration will lie for another week, 10 days pass from the date of filing - it is necessary to withdraw and submit a new one. We have overcome this stage - welcome to a full inspection with cargo unpacking at the inspection site. And then, the customs inspector still writes to you that the documents confirming the customs value are not enough, he cannot accept the vehicle - he has an oral instruction not to accept the declaration below the risks. The customs value is adjusted to the level of the risk profile, the recipient freezes the additional amount and goes to court with the documents, where after 6-9 months he receives a decision on the return of the amount of the customs value adjustment. Now take a deep breath and consider whether the game is worth the candle. So, there is a difference between the actual contractual value of imported goods and the customs value, which results in additional costs for the importer. By the way, the adjustment of the customs value can be made even after the release of the goods for free circulation, the customs office retroactively draws up adjustments and sends the collection to your bank. The actual condition for applying the first method of determining the customs value is the consent of the declarant to adjust the customs value, or the declarant initially submits a declaration, focusing on the cost, customs risk profile. The release of goods by the first method occurs if the customs agrees with the chosen method for determining the customs value and the customs value of the goods. The procedure for declaring the customs value is carried out by submitting completed forms to the customs authority - a declaration of customs value where the calculation of the cost of the goods, delivery and the selected method for determining the customs value is given.

• Method based on the value of a transaction with imported goods

Transaction value method with identical goods

Method according to the cost of a transaction with homogeneous goods

subtraction method

Addition method

fallback method

Hierarchy of Methods

Each subsequent method is applied if the customs value (TC) cannot be determined by using the previous one.

Method based on the value of a transaction with imported goods (method 1)

Conditions for applying method 1

• The goods being valued are the subject of the sales contract
• There are no restrictions on the rights of the buyer to use and dispose of the goods
• The sale of goods or their price is not subject to conditions or obligations, the effect of which on the cost of goods cannot be specified (for example, the purchase of a product of one item that is in high demand, only if another product with low demand is purchased)
• Any part of the income derived from the subsequent sale of the goods, the disposal of the goods in any other way, or their use will not be due directly or indirectly to the seller
• The buyer and seller are not related unless the buyer and seller are related but the relationship has not affected the price of the goods
• Additional accruals to the contract price are made on the basis of documented and amenable quantification information

Additional accruals to the price actually paid or payable (contract price)
(Article 19.1 of the OTT Law)

• Payout costs remuneration to the agent (intermediary), with the exception of remuneration paid by the buyer to his agent (intermediary) for the provision of services related to the purchase of goods;
• Container costs
• Packaging costs including cost packaging materials and works by packaging;
• Appropriately apportioned value of goods and services provided directly or indirectly by the customer free of charge or at a reduced price
• Usage fees objects of intellectual property(excluding payments for reproduction rights in the Russian Federation)
• Any part of the income derived from the subsequent sale, disposition in any way or use of the goods, which is directly or indirectly due to the seller;
• Shipping costs

  (transportation), loading, unloading or reloading goods and carrying out other operations related to their transportation (transportation) to the airport, seaport or other place of arrival of goods into the customs territory of the Russian Federation (terms EXW, FCA, FAS, FOB);

• Insurance costs in connection with the international transport of goods.

Deductions from the price actually paid or payable (contract price)
(Clause 7, Article 19 of the OTT Law)

• costs incurred after importation into the customs territory of the Russian Federation of the goods being valued construction, erection, assembly, installation, maintenance or technical assistance in relation to goods being valued such as industrial installations, machinery or equipment;
• transportation (transportation) costs of the goods being valued after their arrival in the customs territory of the Russian Federation;
• duties, taxes and fees charged in the Russian Federation.

Transaction value method with identical/similar goods
(methods 2-3)

Conditions for applying methods 2-3

• the goods selected by the declarant are identical/similar to the goods being valued;
• identical/similar goods are sold for export to the Russian Federation;
• identical/similar goods were imported into the Russian Federation in the same or corresponding period of time as the goods being valued;
• the customs value of identical/similar goods is determined by method 1 and accepted by the customs authority in accordance with Art. 19 of the OTT Law;
• identical/similar goods were sold at the same commercial levels and in substantially the same quantity as the goods being valued, or if adjustments were made in connection with sales at different commercial levels and/or in different quantities, then such adjustments were made with relevant documentary evidence;
• if there is a significant difference in transport, loading / unloading, insurance costs between the evaluated and identical / homogeneous goods, due to differences in the distances of transportation of goods and the modes of transport used, was carried out and documented

Subtraction method (method 4)

Conditions for applying method 4

• Valuable/identical/similar goods are sold in the Russian Federation in the same condition in which they are imported into the customs territory of the Russian Federation;
• Valuable/identical/similar goods are sold to persons who are not related to persons selling in the territory of the Russian Federation
• The valued, identical/similar goods are sold on the domestic market of the Russian Federation in the same or corresponding period of time in which the goods being valued are imported into the customs territory of the Russian Federation;

Addition method (method 5)

Fallback method (method 6)

Flexible application of methods 1-5

Examples of flexible application of methods

• the basis for determining the CU may be the value of a transaction with identical or similar goods produced in a country other than the country in which the goods being valued were produced;
• when determining the customs value of goods on the basis of the value of transactions with identical or similar goods, a reasonable deviation from the requirements that identical or similar goods must be imported in the same or corresponding period of time as the goods being valued is allowed;
• the basis for determining the customs value of goods may be the customs value of identical or similar goods, determined by methods 4 and 5;
• when determining the customs value of goods on the basis of the deduction method, a deviation from the period of 90 days established by paragraph 3 of Article 22 of the OTT Law is allowed.

The following cannot be used as a basis for determining the CU of goods:

• the price of goods in the domestic market of the country of export (country of export);
• the price of goods supplied from the country of its export to third countries;
• the price on the domestic market of the Russian Federation for goods produced in the Russian Federation;
• costs other than the estimated cost that has been determined for identical or similar goods;
• the price that provides for the acceptance for customs purposes of the highest of the two alternative values;
• arbitrary or fictitious values;
• minimum customs value.

Procedure for declaring and controlling the customs value of goods

Release of goods subject to the payment of customs duties, which may be additionally charged

Rights and obligations of the declarant

Rights		Responsibilities
To prove the legitimacy of the method used to determine the vehicle and the reliability of the information provided Take possession of the goods subject to the payment of customs duties Make a decision on the need for consultations with the customs authority on the choice of a method for determining the vehicle Appeal against the decision of the customs authority on the Customs Union to a higher customs authority and / or court		Determine and declare the vehicle Submit additional documents and information at the request of the customs authority or give a written explanation of the reasons for the impossibility of submitting them Pay additionally calculated amounts of customs duties and taxes on the basis of a demand issued by the customs authority for payment of customs payments

Rights and obligations of the customs authority

Rights		Responsibilities
Request additional documents and information Make a decision on disagreement with the selected declarant by the method of determining the TS and propose to the declarant to determine the TS using another method Independently determine the vehicle in cases provided for by the Labor Code		Make a decision on the vehicle Justify the decision made by the customs authority on the Customs Union Use the information provided by the declarant solely for customs purposes Submit to the declarant what you have there. body information on identical or similar goods in an impersonal form

Procedure for applying for a vehicle

• The vehicle is declared by the declarant when declaring goods to the customs authority
• The vehicle is declared in the Cargo Customs Declaration (column 45) and the Declaration of Customs Value (DTS-1 or DTS-2)
• The customs authority makes a decision on the Customs Union within 3 days from the date of acceptance of the customs declaration, customs declaration and other required documents and information

Release of goods secured by payment of customs duties

• If within the terms of release of goods (3 days) the procedure for determining the CU of goods is not completed, the release is subject to the payment of customs duties that can be charged (clause 6 of article 323 of the Labor Code).

The release of goods secured by the payment of customs duties is carried out

• If the customs authority has found signs indicating that the information on the vehicle declared during the declaration of goods may be unreliable or the declared information is not properly confirmed.

Customs Department:

1. Determines the amount of security for the payment of customs payments

2. Sends a demand to the declarant on the need to comply with the conditions for the release of goods with the application of the calculation of the amount of security

3. Requests from the declarant additional documents and information with a deadline for their submission (no more than 45 days)

The procedure for the release of goods secured by the payment of customs duties

Declarant:

• Fills out the form for adjusting the customs value and customs payments (CTS) based on the calculation of the amount of security for the payment of customs payments made by the customs authority
• Provides the customs authority with security for the payment of customs payments, the amount of which is determined as the difference between the amount of customs duties and taxes that may be additionally charged and the amount of customs duties and taxes paid

If the declared vehicle is confirmed by the declarant:

• The customs authority accepts consent decision with the method chosen by the declarant to determine the vehicle and the correctness of the definition of the vehicle
• Makes a return of the security for the payment of customs payments or, at the request of the declarant, a set-off against future customs payments

After the release of goods with security of payment of customs duties

If the declarant fails to submit additional documents and information within the established period, or the documents and information submitted are unreliable and (or) insufficient:

• The customs authority accepts decision to disagree with the declarant's chosen method for determining the vehicle and about wrong TS definitions
• Offers to determine the vehicle using another method

After the release of goods with security of payment of customs duties

If the declarant fails to submit additional documents and information within the established time limit, or if the documents and information provided are unreliable and (or) insufficient, and the declarant refused to determine the TS based on another method at the suggestion of the customs authority:

• customs Department independently determines the vehicle with filling in DTS and KTS
• Notifies the declarant of decision with the direction to him DTS and KTS
• Issues a demand for payment of customs duties

ADJUSTMENT OF THE CUSTOMS VALUE OF GOODS

• Adjustment of the customs value is carried out based on the results of the customs value control:
  - prior to the release of the goods;
  - after the release of the goods.

ADJUSTMENT OF THE CUSTOMS VALUE OF GOODS BEFORE RELEASE OF GOODS

KTS is filled before the release of the goods

• upon detection:

  Technical errors that affected the value of the declared vehicle;

  Non-compliance of the declared value of the vehicle and its components with the documents presented in support of them;

  Unreasonable choice of the method for determining the vehicle;

  Incorrect choice of the basis for calculating the TS;

  Inconsistencies of the information about the goods declared in the customs declaration, which affected the value of the goods’ TS, with the actual information established by the customs authority in the course of its customs control;

  Discrepancies between the invoiced and (or) customs value of the goods declared in the CCD and the actual invoiced and (or), respectively, the customs value of the goods that took place on the day of acceptance of the CCD, due to a deviation in the quantity and (or) quality of the delivered goods

• upon release of goods with the provision of security for the payment of customs duties;
• when determining the TS of the goods by the customs authority.

ADJUSTMENT OF THE CUSTOMS VALUE OF GOODS AFTER THE GOODS ARE RELEASED

KTS is filled

• when identifying

  Discrepancies between the invoiced and (or) customs value of the goods declared in the CCD and the actual invoiced and (or), respectively, the customs value of the goods that took place on the day of acceptance of the CCD, due to a deviation in the quantity and (or) quality of the delivered goods

• when making a decision on the Customs Union of goods released with security for the payment of customs duties;
• when making a decision on the Customs Union of goods released without providing security for the payment of customs duties;
• when detected during the customs and currency control(except for the customs audit) after the completion of the customs clearance of the goods:

  Technical and (or) methodological errors made when declaring the goods;

  Additional documents and information about the product, its value and the circumstances of the transaction, unknown at the time of customs clearance of this product, which were not taken into account when declaring the TS of the product and when calculating the amount of customs duties payable;

• upon detection during the customs audit, other inspections carried out by tax, law enforcement agencies, additional information and information about the product, its value and the circumstances of the transaction, unknown at the time of customs clearance of this product, or which were not taken into account when determining the value of the TC of the product;
• In connection with the execution of decisions of the judicial authorities that have entered into legal force, issued on claims for the recognition of unlawful decisions of the customs authorities on the Customs Union, as well as on the results of consideration of complaints by higher customs authorities.

Who completes the CTC form?

KTS fills out:

• Person submitting the customs declaration
• with the consent of the declarant, clarify the TS within the framework of the selected method for determining the TS or determine the TS by another method;
• upon release of goods with security of payment of customs duties
• An official of the customs authority - if the customs authority independently determines the customs value

KTS is filled in:

• on the basis of the decision on the Customs Union adopted by the customs authority
• on the basis of the calculation of the amount of security for the payment of customs payments made by the customs authority

CTC is not completed:

• If the procedure for determining the Customs Union has not been completed within the terms of the release of goods, and the goods are released without providing security for customs payments, in cases established by customs legislation (Article 337 of the Labor Code of the Russian Federation);
• If the customs value of goods is corrected, if the amount of customs payments declared during declaration is not recalculated, no additional penalties are made.

List of main legal normative acts on the issues of determining and controlling customs value

• Law of the Russian Federation of May 21, 1993 No. 5003-I “On the Customs Tariff” (as amended federal law dated 08.11.2005 No. 144-FZ)
• Article 323 of the Customs Code of the Russian Federation
• Decree of the Government of the Russian Federation of August 13 No. 500 On the procedure for determining the customs value of goods transported through customs border Russian Federation"
• Order of the Federal Customs Service of Russia dated 01.09.2006 No. 829 “On approval of the form of customs value declaration forms (DTS-1 and DTS-2) and Instructions on the procedure for filling out a customs value declaration”
• Order of the Federal Customs Service of Russia dated 01.09.2006 No. 830 “On Approval of the Forms for Adjusting the Customs Value and Customs Payments and the Regulations on Adjusting the Customs Value of Goods”
• Order of the State Customs Committee of the Russian Federation of 05.12.2003 No. 1399 "On approval of the Regulations on the control of the customs value of goods imported into the customs territory of the Russian Federation"
• Order of the State Customs Committee of Russia dated September 16, 2003 N 1022 "On approval of the List of documents and information required for customs clearance of goods in accordance with the selected customs regime"
• Order of the Federal Customs Service of Russia dated November 22, 2006 No. 1206 “On Approval of the Instructions for Checking the Correctness of Determining the Customs Value of Goods Imported into the Customs Territory of the Russian Federation”.

The PointerPointers company offers customs clearance at real transaction prices, in case of providing the necessary supporting documents. Our office in China will help with registration necessary documentation. Details can be obtained from our managers by phone or fill out an application.