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

1 method. Based on the transaction value of imported goods, this is currently the most common method for determining vehicle value. The algorithm for calculating customs value is as follows: we sum up 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 total amount is the basis for calculating customs duties and VAT.

Method 2. Based on 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 a transaction with identical goods is taken as the basis for determining the customs value.

Method 3. In terms of the value 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 being commercially interchangeable.

Method 4 Based on subtraction of cost - based on the price at which imported (valued) or identical or homogeneous goods were sold in the largest aggregate lot on the territory of the Russian Federation in unchanged condition. In this case, costs typical only for the domestic market are deducted from the price, which should not be included in the customs value (customs duties, ordinary costs in connection with transportation and sale, etc.)

5 method. Based on the addition of value - based on taking into account the production costs of these goods, to which is added the amount of profit and expenses characteristic of the sale of the goods being valued in Russia. Perhaps this is the most difficult method, since few suppliers will agree to provide cost estimates. And then, even after receiving this data, it still needs to be translated into Russian.

6 method. Reserve method - used if it is impossible to determine the customs value using the above methods. Based on calculations and expert assessments, with assessments based to the maximum extent possible on the transaction value of the imported goods; the value used is based on actual estimates, that is, the prices at which imported goods are sold in the country in the normal course of trade under competitive conditions.

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

Direct contract with the factory

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

Export declaration

Price list of the plant

Specification annex to the contract with prices

The official website of the plant with prices and articles that match 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 on the Chinese domestic market for your products

If you have collected and provided all this, now do not forget to have this set of documents certified by the Chinese Chamber of Commerce and Industry, they put beautiful blue seals and stitch the papers with red ribbons. Well, the final chord is when the customs authority asks you for a cost estimate for your supplier’s production. In addition, customs still have a lot of opportunities to complicate the life of the importer; adjustments to the customs value can be processed by one or two inspectors who are overwhelmed with work and the declaration will lie for another week, 10 days pass from the moment of submission - it is necessary to withdraw it and submit a new one. Once you have passed this stage, you are welcome to a full inspection with unloading of cargo at the inspection area. 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 below the risks not to accept the declaration. The customs value is adjusted to the level of the risk profile, the recipient freezes the additional amount and goes with the documents to the court, where after 6 - 9 months he receives a decision to return 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 contract value of imported goods and the customs value, which results in additional costs for the importer. By the way, adjustments to the customs value can be made even after the goods are released into free circulation; customs retroactively formalizes the adjustments and sends 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 using the first method occurs if customs agrees with the chosen method for determining the customs value and the customs value of the goods. The procedure for declaring customs value is carried out by submitting completed forms to the customs authority - declaration of customs value, which shows the calculation of the cost of the goods, delivery and the chosen method for determining the customs value.

• Method based on transaction value of imported goods

Hierarchy of methods

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

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

Conditions for using method 1

• The goods being valued are the subject of a purchase and sale agreement
• There are no restrictions on the buyer's rights to use and dispose of goods
• The sale of goods or their price does not depend on compliance with conditions or obligations, the impact of which on the cost of goods cannot be specified (for example, the purchase of a product of one type that is in high demand, only subject to the purchase of another product with a low level of demand)
• Any portion of the income derived from the subsequent sale of the goods, other disposition or use of the goods will not be due directly or indirectly to the seller
• The buyer and seller are not related persons, except in cases where the buyer and seller are related persons, but the relationship did not affect the price of the goods
• Additional charges to the contract price are made on the basis of documented and quantifiable information

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

• Payment costs remuneration to the agent (intermediary), with the exception of fees paid by the buyer to his agent (intermediary) for the provision of services related to the purchase of goods;
• Packaging costs
• Packaging costs including cost packaging materials and works on packaging;
• Appropriately allocated cost of goods and services directly or indirectly provided by the buyer free of charge or at a reduced price
• Usage fees intellectual property objects(excluding payments for reproduction rights in the Russian Federation)
• Any portion of the proceeds resulting from the subsequent sale, disposition or use of goods which is directly or indirectly due to the seller;
• Transportation costs

  (transportation), loading, unloading or reloading goods and 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 transportation of goods.

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

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

Conditions for using methods 2-3

• the goods chosen by the declarant are identical/similar to the goods being valued;
• identical/similar goods were 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 quantities 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 appropriate documentary evidence;
• if there is a significant difference in transport, loading/unloading, insurance costs between the evaluated and identical/similar goods, due to differences in the distances for transporting goods and the types of transport used, was carried out and documented

Subtraction Method (Method 4)

Conditions for using method 4

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

Addition method (method 5)

Backup method (method 6)

Flexible application of methods 1-5

Examples of flexible application of methods

• the basis for determining the TC 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 based on 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 customs value of identical or similar goods determined by methods 4 and 5 can be taken as the basis for determining the customs value of goods;
• When determining the customs value of goods based on the subtraction method, 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 TS of goods:

• price of goods in the domestic market of the country of export (country of export);
• the price of goods supplied from the country of export to third countries;
• price on the domestic market of the Russian Federation for goods produced in the Russian Federation;
• expenses other than the estimated cost, which was determined for identical or similar goods;
• price, which provides for the acceptance for customs purposes of the higher of two alternative values;
• arbitrary or fictitious values;
• minimum customs values.

Procedure for declaration and control of the customs value of goods

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

Rights and obligations of the declarant

Rights and obligations of the customs authority

Vehicle application procedure

• 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 agreement within 3 days from the date of acceptance of the customs declaration, DTS and other necessary documents and information

Release of goods secured by payment of customs duties

• If within the time frame for the release of goods (3 days) the procedure for determining the TS of goods is not completed, the release is carried out subject to the provision of payment of customs duties that may be assessed (clause 6 of Article 323 of the Labor Code).

The release of goods against the security of payment of customs duties is carried out

• If the customs authority has detected signs indicating that the information on the vehicle declared when declaring goods may be unreliable or the declared information has not been properly confirmed.

Customs Department:

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

2. Sends the declarant a requirement to comply with the conditions for the release of goods with the attachment of the calculation of the amount of security

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

Procedure for releasing goods to ensure payment of customs duties

Declarant:

• Fills out the form for adjusting customs value and customs duties (CTS) based on the customs authority’s calculation of the amount of security for payment of customs duties
• Provides the customs authority with security for the payment of customs duties, 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 declarant confirms the declared vehicle:

• The customs authority accepts consent decision with the method of determining the vehicle chosen by the declarant and the correctness of determining the vehicle
• Returns security for payment of customs duties or, at the request of the declarant, offsets against future customs duties

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

If the declarant does not submit additional documents and information within the prescribed period, or the submitted documents and information are unreliable and (or) insufficient:

• The customs authority accepts decision of disagreement with the method of determining the vehicle selected by the declarant and about wrongness vehicle definitions
• Offers to determine the vehicle using another method

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

If the declarant does not submit additional documents and information within the prescribed period, or the documents and information provided are unreliable and (or) insufficient, and the declarant refused to determine the vehicle based on another method at the proposal of the customs authority:

• customs Department independently determines the vehicle with filling out the DTS and CTS
• Notifies the declarant of the decision made and sends him the DTS and CTS
• Issues a demand for payment of customs duties

ADJUSTMENT OF CUSTOMS VALUE OF GOODS

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

ADJUSTMENT OF CUSTOMS VALUE OF GOODS BEFORE RELEASE OF GOODS

The CTS is filled out before the goods are released

• upon detection:

  Technical errors that affected the value of the declared vehicle;

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

  Unreasonable choice of method for determining the vehicle;

  Incorrect choice of basis for calculating the vehicle;

  Inconsistencies between the information about the goods declared in the customs declaration, which affected the value of the goods' vehicle, and the actual information established by the customs authority in the process of carrying out customs control;

  Discrepancies between the invoice and (or) customs value of the goods declared in the customs declaration and the actual invoice and (or) customs value of the goods that occurred on the day of acceptance of the customs declaration, due to deviations in the quantity and (or) quality of the goods supplied

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

ADJUSTMENT OF CUSTOMS VALUE OF GOODS AFTER RELEASE OF GOODS

CTS is being filled out

• when identifying

  Discrepancies between the invoice and (or) customs value of the goods declared in the customs declaration and the actual invoice and (or) customs value of the goods that occurred on the day of acceptance of the customs declaration, due to deviations in the quantity and (or) quality of the goods supplied

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

  Technical and (or) methodological errors made when declaring 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 TC of the product and when calculating the amount of customs duties payable;

• when during a customs audit or other checks carried out by tax and law enforcement authorities, additional information and information about the product, its value and the circumstances of the transaction are identified that were unknown at the time of customs clearance of this product, or which were not taken into account when determining the value of the vehicle value of the product;
• In connection with the execution of decisions of judicial authorities that have entered into legal force, issued on claims to invalidate decisions of customs authorities on the Customs Union, as well as based on the results of consideration of complaints by higher customs authorities.

Who fills out the CTS form?

CTS fills in:

• Person who submitted the customs declaration
• with the consent of the declarant, clarify the vehicle within the chosen method for determining the vehicle or determine the vehicle using another method;
• upon release of goods with provision for payment of customs duties
• Official of the customs authority - if the customs authority independently determines the customs value

The CTS is filled out:

• based on the decision taken by the customs authority on the CU
• based on the calculation made by the customs authority of the amount of security for payment of customs duties

CTS is not filled out:

• If, within the time frame for releasing the goods, the procedure for determining the vehicle is not completed, 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);
• In case of adjustment of the customs value of goods, if the amount of customs duties declared during declaration is not recalculated, no additional penalties are made.

List of basic legal regulations on the issues of determination and control of customs value

• Law of the Russian Federation dated May 21, 1993 No. 5003-I “On the customs tariff” (as amended by Federal Law dated November 8, 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 across the customs border of the Russian Federation"
• Order of the Federal Customs Service of Russia dated September 1, 2006 No. 829 “On approval of the form of declaration of customs value (DTS-1 and DTS-2) and Instructions on the procedure for filling out the declaration of customs value”
• Order of the Federal Customs Service of Russia dated September 1, 2006 No. 830 “On approval of forms for adjusting customs value and customs payments and Regulations on adjusting the customs value of goods”
• Order of the State Customs Committee of the Russian Federation dated December 5, 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 Pointer Pointers company offers customs clearance at real transaction prices, if the necessary supporting documents are provided. Our office in China will help with the preparation of the necessary documentation. For details, please contact our managers by phone or fill out an application.

For determining customs value of goods several basic ones are used methods, based on various approaches and calculation methods. Differences in calculation methods are explained by the fact that in foreign economic transactions both unequal supply schemes and methods of mutual settlements are used, as well as goods that are very different in their properties and purpose (including goods of market novelty and unique goods that do not have close analogues). Some counterparties to transactions do not use monetary mutual settlements, using commodity exchange (barter) transactions, others are comfortable with bill payments, and others benefit from contracts for the import of products with subsequent processing and re-import of finished products. The use of tolling schemes is also not excluded, in which the processing of raw materials abroad is paid not in currency, but with part of the supplied product.

Much attention to the prices of goods crossing the customs border of the state is also paid to the relations between counterparties of foreign economic transactions, which can be characterized as interaction between independent economic entities and affiliated (interdependent) entities. The latter include family ties, persons acting as co-owners of the business (having shares and blocks of shares exceeding 5% of the authorized capital), holding structures.

All of the listed nuances and differences are reflected in the differentiation of methods for calculating customs value, which operate with certain groups of goods, as well as costs and terms of delivery of goods. The classification of methods for calculating the customs value of goods used in the Russian Federation is presented in the diagram in Fig. 1.

The main and most frequently used method for determining the customs value of goods is method 1 - based on the value of the transaction with imported goods. Since most foreign economic transactions have a cost basis, and payments under contracts are carried out in cash, the indicated prices form the basis for determining the customs value of goods. When carrying out such a transaction, the customs service checks the adequacy of the prices of goods indicated by counterparties and the cost of transporting goods.

Method 1 for determining the customs value of goods cannot be applied in cases where:

• the purchase and sale agreement stipulates that the buyer buys goods only from this seller (restriction on the buyer’s rights to the goods being valued);
• the price is valid only on the condition that the buyer receives a return delivery to the seller’s address (barter contract); the purchase is made on the condition that an expert is involved in the case (the sale and transaction price depend on compliance with conditions, the influence of which cannot be taken into account);

— consignment contracts are used (delivery of goods for sale);

• goods are imported into the authorized capital (it is assumed that the parties to the transaction are almost always interdependent);
• exhibition or other samples of products are imported (free delivery);

— goods received as a gift are imported (there is no documented value of the goods).

If the value indicators of a transaction between participants in foreign economic activity are not fixed in the contract, then other methods are used to calculate the customs value, based on identical (very similar) or homogeneous (very similar) in their technical, physical, quality, image characteristics and the country of origin of goods . The same methods can be used by the customs service as verification methods when determining the customs value. The evaluation criterion is exchange value goods, which underlies the equivalence of economic exchanges. This parameter is complemented by a clarification of the time factor, since the value of the product changes over time.

Thus, the value of goods according to method 2 (at the cost of identical goods) is used when its customs value cannot be determined from the declared transaction value. In this case, the customs value of goods is the value of a transaction with identical goods exported to the same import country at the same or almost the same time as the goods being valued.

Identical goods are those that are equivalent to those being valued based on the following criteria:

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

If there are no identical goods on the market that are fully suitable for comparison, then method 3 is used, based on comparing the cost of transactions with similar imported goods.

Homogeneous goods are those that have the following similar characteristics:

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

Goods manufactured not by the manufacturer of the goods being valued, but by another person, are taken into account only in the absence of homogeneous or identical goods.

Goods are not considered identical to or similar to those being valued if they were not produced in the same country as the goods being valued, and also when their design, design, drawings, etc. work was performed in the Russian Federation.

The transaction value for similar goods is accepted as the basis for determining the customs value if these goods are sold for import into the territory of the Russian Federation, imported simultaneously with the goods being valued or no earlier than 90 days before the import of the goods being valued, in approximately the same quantities and (or) on the same same commercial terms.

Sometimes the subject of foreign economic transactions are goods that are not mass produced and are manufactured either in single copies, or in pilot batches, or are goods of market novelty. In such cases, it is not possible to reliably determine their customs value using methods 1-3. Then the customs value can be calculated by subtracting or adding similar components in the value, which are known quantities.

When calculating the customs value using method 4 (subtraction method) from the price per unit of identical or homogeneous goods sold on the territory of the Russian Federation in the largest consignment without changing their original condition, no later than 90 days from the date of import of the goods being valued, to a participant in the transaction who is not an interdependent person with the seller.

When calculating customs value using method 4, the following must be excluded from the price per unit of identical or similar goods sold on the territory of the Russian Federation:

• expenses for payment of commissions;
• ordinary profit allowances;
• total expenses incurred in connection with the sale in the Russian Federation of imported goods of the same class and type;
• amounts of import customs duties;
• amounts of taxes, fees and other payments payable in connection with the import or sale of goods;
• ordinary expenses for transportation, insurance, loading and unloading incurred on the territory of the Russian Federation.

All deductions must be made on the basis of documented information.

Addition method (method 5). In the absence of information on transactions with homogeneous, identical goods or goods sold on the domestic market of the Russian Federation, the customs valuation of imported goods can be based on calculating the value obtained by adding the following components:

• the cost of goods during their production in the country of export;
• the amount of profit from the sale of this product to Russia;
• costs of transportation, loading and unloading, insurance incurred to the point of import of goods into Russia.

As a rule, the necessary information about the production costs of the goods being valued can only be obtained outside the country of import. In this regard, the use of the addition method in determining customs value is limited to those cases in which the buyer and seller are interdependent and the manufacturer is willing to provide the authorities of the country of import with the necessary data on production costs and facilitate their further verification if the need arises.

Components of the export selling price for finished goods:

Production costs (cost) + declaration costs, bank expenses for paying customs duties, costs of maintaining the company (payroll to staff, payment for rent of premises, transportation costs) + profit (including expenses for the development of the company, taxes, etc.) p., as a rule, make up 100% of the cost of the goods) = selling price from the warehouse (EX\U) + transportation costs for delivery, insurance, repackaging and labeling = final selling price.

In this case, cost data must be determined on the basis of information related to the production of the goods being valued and provided by the manufacturer or on his behalf. The information should be based on the manufacturer's commercial reports, provided that such reports are in accordance with generally accepted accounting principles applicable in the country in which they were produced. However, neither party may require or compel any person not resident in its territory to provide for inspection or authorization access to any accounting or other records for the purpose of determining imputed value. However, information supplied by the manufacturer of the goods to determine the customs valuation may be verified in another country by the appropriate authorities of the country of import with the consent of the manufacturer and provided that such authorities give appropriate notice to the government of the country in question and the latter does not object to such investigations.

And finally, the final one is method 6 (backup method). If customs valuation cannot be carried out by any of the above methods, then the customs value of the imported goods is determined using reasonable means consistent with the general principles of international customs practice, based on data available in the country of import.

To determine the customs value using method 6, the following information cannot be used as a price base:

• on the prices of goods on the domestic market of the Russian Federation without corresponding adjustments to the amount of costs incurred in connection with imports;
• on the prices of goods supplied from the country of export to third countries;
• about prices for goods of Russian origin;
• about arbitrarily set and undocumented prices. A feature of method 6 (reserve method) for determining customs value is that, unlike the previous five methods, it does not establish any special initial valuation base (according to method 1, such a base is the transaction price of imported goods; according to method 2, the transaction price with identical goods, according to method 5 - calculation of costs for the production and sale of goods for export), and is based on the flexible use of any of them.

During customs procedures, the value of goods crossing the country’s customs border may be adjusted. The adjustment can be made either by the declarants of goods, or by the customs service, which has detected a discrepancy between the declared and actual value of the goods. The adjustment procedure is carried out according to the norms and rules stipulated by law.

Reserve method for determining customs value (method 6)

The five methods considered for valuing goods for customs purposes provide a description of the bases used for determining customs value. And yet, there are situations when none of the valuation options, in accordance with established requirements, can be used as the initial basis for determining the customs value.

In the most general form, these are the following cases:

• * goods are imported on a temporary basis;
• * barter transactions where it is impossible to use method 1;
• * there is a lease or rental agreement;
• * goods are re-imported after repair or modification;
• * supplies of unique products, works of art;
• * identical or similar goods are not imported;
• * goods are not resold in the importing country;
• * the manufacturer is unknown, or refuses to provide data on production costs, or the information he provides cannot be accepted by the customs authority.

For these situations, a reserve method is intended - method 6. Considering that world practice is based primarily on the GATT/WTO Agreement on Customs Valuation, as well as the planned accession of Russia to the GATT/WTO and, consequently, the need to use rules and regulations that meet the requirements of this organization, in this case, “taking into account world practice” in relation to method 6 should be understood from the perspective of this agreement. Article 7 of the agreement, describing method 6, establishes that the customs value under this method must be determined using reasonable methods consistent with the principles and general conditions of this agreement and art. 7 GATT and based on data available in the importing country. Thus, method 6 does not provide a special method for valuing goods, but, however, requires that a number of principles be taken into account when performing an evaluation within the framework of this method. Valuation using the reserve method must comply with the methods established by law, but a certain flexibility in their application is allowed, which must correspond to the general goals and conditions of the adopted system for assessing goods for customs purposes. Within the framework of the reserve method, the established sequence (hierarchy) of applying methods for determining customs value must be observed. General principles of the agreement and art. The 7 GATT requirements that must be met when using Method 6 can be summarized as follows:

• * basing the valuation as much as possible on the transaction value of the imported goods, using a value based on actual valuations (i.e. the prices at which the imported goods are sold in the country in the normal course of trade under competitive conditions);
• * unification of assessment, ensuring uniformity in the assessment of goods for customs purposes;
• * honesty and neutrality of assessments, i.e. the desire to find the true, real value of the imported goods; adjustments made should ensure that the maximum real value is obtained;
• * simplicity and impartiality of evaluation criteria;
• * compatibility with commercial practice, not creating situations or using valuation methods that are never encountered in commercial practice;
• * if determining the cost based on method 1 is impossible, use the closest equivalents (alternative costs);
• * is not used as a basis for estimating the cost of goods of domestic origin or arbitrary (fictitious) prices.

The flexibility of the approach to the use of established valuation methods lies in the fact that the established valuation methods, i.e., methods 1-5 within method 6, must be the same, but reasonable flexibility in their use is allowed, which will correspond to the objectives and terms of the agreement .

Examples of the flexible approach allowed when applied under Method 6 are the following methods.

Based on the value of a transaction with identical or similar goods (methods 2 and 3). In relation to these goods, flexibility is allowed in relation to the period of import of identical or similar goods. The customs value of identical or similar goods produced by another manufacturer both in the country of export and in any other country, as well as the customs value of identical or similar goods previously determined using methods 4 and 5, can be considered as the basis for customs valuation.

• 2. Cost subtraction method (method 4). Here, a flexible interpretation of the requirements regarding the timing of the sale of goods on the domestic market, as well as the form in which they were imported (i.e., certain processing is allowed), can be allowed.
• 3. When choosing goods sold on the domestic market, in the absence of identical or homogeneous goods, it is allowed to expand the scope of the goods being compared: goods of the same class or type, imported both from the same country as the goods being assessed, and from others, may be considered. countries It is permissible to use sales of goods between a seller and a buyer dependent on each other, with appropriate adjustments to the cost of sale. When implementing a flexible interpretation of the conditions for using assessment methods, the established hierarchy (sequence) of application of methods must be observed, i.e. from 2 to 5.
• 4. The use of a reserve method for determining customs value based on the method of determining customs value based on the transaction value of imported goods is unacceptable.

When using method 6, it is allowed to carry out calculations of customs value on the basis of real, reasonable price data, if their use does not contradict the requirements of the Law of the Russian Federation “On Customs Regulation”. Thus, when determining customs value using method 6, you can use:

• * price lists;
• * catalogs containing a detailed description of the product;
• * price offers for the supply of specific goods to the customs territory of the Customs Union;
• * stock exchange quotes;
• * statistical data on generally accepted levels of commissions, discounts, profits, transport tariffs;
• * result of commodity-price examination, etc.

If goods are imported under the terms of a lease or rental agreement, then the customs value can be determined based on the rental amounts recalculated for the entire period of operation of this equipment. For example, if equipment is imported under a lease agreement for 2 years, and its standard service life is 10 years, then to obtain the cost of the equipment, the rent for 2 years must be recalculated by 10 years. It is necessary to take into account that if the amount of current rental payments includes expenses that are not subject to inclusion in the customs value (for example, costs of repairs and maintenance of equipment), then if they are highlighted in a separate line and, if necessary, can be checked and are documented, these costs may not be included in the customs value. When using data on other transactions or permitted pricing information within the framework of method 6, it is necessary to take into account the basic, initial conditions of specific transactions (for example, such as quantity, the presence of price discounts, terms of delivery and payments under the contract), as well as their strict targeting, i.e. e. the price must relate to a specific product, which is described in such a way that it can be clearly identified, etc. The legislation establishes approaches that cannot be used to evaluate goods for customs purposes using method 6 (Article 24, paragraph 2 of the law). So, for example, the following cannot be used as a basis for determining the customs value of goods using the reserve method:

• * cost of goods in the internal market of the Customs Union;
• * cost in the internal market of the Customs Union for goods of Russian origin;
• * the cost of goods supplied from the country of export to third countries;
• * arbitrarily set or not reliably confirmed price.

When applying the reserve method, the buyer (declarant) can request from the customs authority the price information at its disposal for the relevant goods and use it in calculations when determining the customs value. When determining the customs value using the reserve method, the declarant submits the following documents to confirm the declared information:

• *depending on the basis chosen for determining the customs value - documents listed in clauses 2-4 of this appendix;
• * copies of the first (cover indicating the name and date of the source of information) and corresponding sheets of neutral sources of information containing information on the prices at which goods of the same class or type as those being valued are sold or offered for sale on the world market at the same or almost at the same time when the goods being valued are imported into the customs territory of the Customs Union; publications containing a detailed description of a specific product and a clear definition of the price structure; published or distributed official price lists for goods or trade offers from companies for the supply of specific goods and their prices, as well as stock exchange price quotes;
• * rental or leasing agreements for imported goods containing information for calculating the cost;
• * report on the assessment of goods carried out in the prescribed manner by an organization authorized in the field of assessment activities in accordance with the legislation regulating assessment activities in the territory of the Customs Union;
• * transport tariffs valid at the same or almost the same time when the goods being assessed are imported into the territory of the Customs Union;
• * other documents required to confirm the stated information.

Imported goods in our country first come into contact with customs, and only then are they 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 customs duty on goods is calculated. By the way, you don’t always have to pay it; some individual cases are mentioned in the laws. In addition, special conditions apply to transactions with identical goods, especially in situations of multiplicity. What should an entrepreneur do? Let's try to consider the main methods for determining customs value.

How and what does it determine?

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

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

What to do?

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

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

What is it 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 differences in customs prices. This applies to transactions that involve identical, homogeneous positions. To apply this methodology, the import of goods must be carried out on approximately equal terms, that is, allowing comparison.

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 of the items in question into the territory of the country. In this case, you can use the method of subtraction or addition. In the first case, the costs faced by the importer are analyzed. Finally, the fallback approach is applicable when the listed methods cannot be used by customs authorities. It is flexible: you can combine tools from other methods to obtain the correct result.

Transaction price guideline

This technique is applied by customs authorities as follows: the transaction price for goods crossing the border is identified, and the cost for a specialized service is equated to this value. Specialists analyze the structure of the transaction, determine the price, and supplement it with charges required by law - costs associated with the sale that are not included in the total cost. The use of this technique is allowed if a number of important conditions are met.

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

What else should you pay attention to?

The main method for determining the customs value of goods requires taking into account restrictions regarding the possibility of re-selling a 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 seller’s requirement not to demonstrate a car brought to another country before the official publication of the model.

No formalism!

Experts note: when identifying the amount of 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 concluded agreement.

However, only this circumstance is a reason for a detailed analysis of the situation, but not a mandatory condition for refusing to use the chosen technique. If additional restrictions can be identified, it is important to assess the extent of their impact on the situation. If a fairly significant impact is identified, other types of approaches will have to be used, in the extreme case - a backup method for determining customs value.

What if it’s clearer?

It is worth noting: customs is a truly complex topic, which is completely unclear to many without a legal education. By the way, many modern companies build their business precisely on this: they provide enterprises with services for interaction with customs. They are not cheap, but you don’t have to worry about complications and incorrect documentation that causes downtime and fines. Well, if you want to save money, then you will have to hire a specialist knowledgeable in this area and figure out on your own how the customs value is determined. It is important to remember that to calculate it, it is necessary to sum up all the expenses that the importer incurred when purchasing and bringing the items to the territory of our country.

Having identified the value, based on it you can sum it up and determine the figure to be entered in the customs declaration. This value will be the base value for calculating tax rates. This is where excise tax calculations, VAT calculations, and the determination of customs duties and ad valorem rates begin.

What to look for?

Modern methods for identifying customs value suggest analyzing and taking into account certain values. This:

• packaging price;
• brokerage service, commission;
• payments related to licenses;
• the price of goods purchased under a special offer.

Delivery: how much does it cost?

Determining this parameter involves summing up the costs associated with certain processes. This:

• shipping;
• loading, unloading;
• insurance declared by an agreement concluded with an insurance agent and providing payments in the event of loss or harm.

Features of calculating customs value

The amount indicated in the declaration provided to customs officials is in some cases calculated by the broker if he has specific powers 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, international standards are in force that consider all the features of calculating amounts.

In general, it is enough to just sum up the indicators from the invoice and those related to delivery, and this will already constitute the basis for calculating taxes. Only those goods are considered that are currently in the hands of the declarant and must cross the Russian border. 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 cargo B arrived, whose parameters completely coincide with the first, the values ​​​​calculated for the first can be applied to the second. In this case, it is necessary that not only the numbers match, but also the names of the product. A similar situation arises when cargo is imported into the country, for which there is a commercial analogue that can completely replace it. If calculations have already been carried out for an analogue, you can simply apply them in a specific case. In fact, these two approaches almost coincide; the only difference is 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 the border is crossed by a second package containing exactly the same products, but in smaller quantities, 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, four groupings of methods were mentioned, 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 cannot use the method that you “like best.” The order is strict, the transition to each subsequent point is provoked by the inapplicability of the previous one.

I'll have to check everything

A rather significant point in interaction with customs is strict compliance with all requirements declared by currently adopted legislation. It is assumed that the declarant undertakes to monitor how correctly and accurately he fulfills what is established by law. In this case, a considerable number of problems arise due to an attempt to understate the amounts. This creates difficulties when calculating the tax base. Control of this fact and the procedure for calculations were declared by a special commission in 2010. The main objective of the adoption of the normative act was to verify the correctness of the selection of calculation methods. It is also necessary to remember that documentary evidence is required.

Currently, the rules establish that the control procedure must be carried out before the release of the product and immediately after it. The results of the event allow you to either agree with the specified values, or return the declaration for revision if employees notice violations or consider that an inappropriate method for calculating the amount was used. Customs officers may 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 errors made, and at what time the taxes required by law must be paid.

Basic method: features

It was indicated above that it is necessary to resort to it first of all, 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 cost. These two terms are not identical. If the assessment occurred after payment, before the customs office agreed to accept the declaration, they speak of what was actually paid. Otherwise, these are payable amounts. However, both options involve aggregated accounting of payments related to the product made by the intermediary, the buyer. Indirect and direct are taken into account.

The use of the methodology is permissible if the basis of the concluded agreement between the seller and the buyer is cost-based. The calculation procedure begins with precisely this option, considering all aspects of the obligation, the circumstances regulating how applicable the calculation method is.

Use wisely

In order for the main method of assessing customs value to show the correct result, it must be used when an objective value has been established for the goods. It is unacceptable for an indicator to depend on restrictions regarding the ability to dispose of goods or obligations that adjust the situation in the direction of complicating price discovery. This takes into account the existence of a mutual connection 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 where customs assess the value as acceptable to the government agency.

The customs value of goods can be determined by one of six methods:

1. 1. Method based on the transaction value of imported goods.
2. 2. Method based on the value of a transaction with identical goods
3. 3. Method based on the transaction value of homogeneous goods
4. 4. Subtraction method
5. 5. Addition method
6. 6. Backup method

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

The customs value of goods imported into the customs territory of the Customs Union is the value of the transaction with them when performing following conditions:

1. there are no restrictions on the rights of the buyer for the use and disposal of goods, with the exception of restrictions that:

• established by a joint decision of the customs union bodies;
• limit the geographic region 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 any conditions or obligations, the effect of which on the price of goods cannot be quantified;
3. no part of income or proceeds from the subsequent sale, other disposal or use of the goods by the buyer is not due directly or indirectly to the seller;
4. buyer and seller are not related persons, or the buyer and seller are related persons in such a way that the transaction value of the imported goods is acceptable for customs purposes. The fact of the relationship between the seller and the buyer in itself should not be a basis for declaring the transaction value unacceptable for the purpose of determining the customs value of goods. In this case, the circumstances surrounding the sale must be analyzed. If the specified relationship did not affect the price actually paid or payable, the value of the transaction must be considered acceptable for the purposes of determining the customs value of the goods.

Method based on transaction value of identical goods (method 2)

If the customs value of goods imported into the customs territory of the Customs Union cannot be determined in accordance with method 1, the customs value of such goods is the value of a transaction with identical goods sold for export to the customs territory of the Customs Union and imported into the customs territory of the Customs Union in the same or in the corresponding period of time as the goods being assessed (imported), but not earlier than 90 calendar days before the import of the goods being assessed (imported).

Method based on transaction value for homogeneous goods (method 3)

If the customs value of goods imported into the customs territory of the Customs Union cannot be determined in accordance with this Agreement, the customs value of such goods is the value of the transaction with similar goods sold for export to the customs territory of the Customs Union and imported into the customs territory of the Customs Union Union in the same or corresponding period of time as the imported goods, but not earlier than 90 calendar days before the importation of the assessed (imported) goods.

Subtraction Method (Method 4)

If the valued (imported) goods or identical or similar goods are sold in the customs territory of the Customs Union in the same condition in which they were imported into the customs territory of the Customs Union, the price is taken as the basis for determining the customs value of the valued (imported) goods unit of goods for which the largest aggregate quantity of valued (imported) or identical or similar goods is sold to persons who are not related to the persons carrying out such sales in the customs territory of the Customs Union in the same or corresponding period of time in which the valued (imported) goods crossed the customs border of the customs union, subject to the deduction of expenses incurred during customs clearance of goods and their storage and sale.

Addition method (method 5)

When determining the customs value of goods, the estimated value of goods is taken as the basis, which is determined by adding:

1. expenses for the production or acquisition of materials and expenses for production, as well as for other operations related to the production of the valued (imported) goods;

2. the amount of profit and general expenses (commercial and administrative expenses), equivalent to the amount that is usually taken into account when selling goods of the same class or type as the goods being valued (imported), which are produced in the country of export for export to the customs territory of the Customs Union ;

3. costs of transportation (transportation) of goods to the airport, seaport or other place of arrival of goods to the customs territory of the Customs Union;4. expenses for loading, unloading or transhipment of goods and carrying out other operations related to their transportation (transportation) to the airport, seaport or other place of arrival of goods to the customs territory of the Customs Union; 5. insurance costs.

Backup method (method 6)

The customs value of the valued (imported) goods is determined on the basis of data available in the customs territory of the Customs Union, using methods 1-5. However, when determining the customs value, flexibility in their application is allowed.

If this article is applied by the customs authority, the customs authority is obliged to indicate in writing the source of the data used, as well as the detailed calculation made on their basis.

These methods are applied by the declarant in the order they are listed (if it is impossible to apply the previous method), with the exception of methods 4 and 5, which can be applied in the reverse order.

Carrying out additional verification

If the customs authority, when monitoring the customs value of goods before their release, discovers signs indicating that information about the customs value of goods may be unreliable or the declared information is not properly confirmed, the customs authority carries out an additional check.

To conduct additional verification of the declared information about the customs value of goods, the customs authority has the right to request additional documents and information from the declarant and set a time limit for their submission, which should be sufficient for this. The declarant is obliged to provide additional documents and information requested by the customs authority or provide a written explanation of the reasons why they cannot be provided. The declarant has the right to prove the legality of using the method he has chosen to determine the customs value of goods and the reliability of the documents and information provided by him.
If, based on the results of an additional inspection, the customs authority decides to accept the customs value of goods declared by the declarant, then a refund (offset) of the security amounts is carried out.