Methods for assessing customs value. Methods for determining customs value (CV)

Customs value (CV) is the price of a product or consignment, on the basis of which customs payments such as duties, excise taxes, VAT, and fees are calculated. In essence, this is the basis for customs taxation. It is determined by the declarant himself, based on one of numerous methods. The correctness of calculations is always checked, as there are cases of forgery in order to reduce the volume of mandatory payments.

The concept of customs value is used for the following purposes:

1. Correct taxation of imported and exported goods.
2. Maintaining statistics.
3. Application necessary measures regulation of trade and economic relations, if this is related to the cost of the goods.

The cost is determined by the declarant himself, and if he has entered into a service agreement with, then by the customs representative, who acts on behalf of the owner of the goods. The calculation of customs value is carried out by inspectors in exceptional cases, which are clearly prescribed by law or for the purpose of checking and monitoring the correctness of the calculation.

It happens that the declarant does not have the required package of documents on hand, on the basis of which calculations are made. In this case, it is possible to postpone the calculation procedure for a certain time. If this option is not suitable, then it is worth stating the cost based on the available data; adjustments are possible in the future. Until the exact payment is accrued, payment is made a certain amount provision, it is calculated by officials.

Important! TS is not calculated for goods that are moving through the country in transit or that have already crossed the country’s border.

Determination methods

Determination of customs value is carried out using the following methods:

• At the transaction price of the imported goods.
• At the transaction price for identical products.
• At the contract price for similar goods.
• Cost subtraction method.
• Cost addition method.
• Backup method.

The main document on the basis of the data in which calculations are made is a foreign trade agreement. It contains the monetary and financial terms of the contract, price, terms of delivery, payment, collection different types customs payments. The cost of delivery is taken into account, including the costs of loading, reloading and a number of other cost items that precede customs clearance.

Method No. 1 Based on the value of the transaction with imported goods

This method of determining the customs value of goods is considered the main one. Here, the base is taken as the actual payment made or the one that is payable for a particular batch of products from a foreign counterparty. This amount refers to the total amount that the buyer will pay to the seller. Payments are made directly or indirectly, but in any case within the limits of the law.

When calculating, the following is taken into account:

1. Delivery costs to the buyer: loading, transportation, reloading, cargo insurance.
2. Expenses that fall on the buyer - payment for the broker's work, commissions, purchase of reusable containers, packaging.
3. Partially the cost of goods/services if they were provided to the buyer free of charge or at a significantly reduced price. This implies the price of raw materials, materials, tools, sketches, drawings, test samples, etc.
4. License payments and other fees, if they involve the use of intellectual property.
5. Part of the seller's income from subsequent resale.

These expenses may not be paid unconditionally, but only if there are documents confirming that they were incurred and they are not included in the cost of the goods.

According to this method, when calculating the customs value of goods, the following cannot be included in the total amount:

• Payment for the right to replicate goods imported into the Russian Federation.
• Payment for distribution and resale of products.

To obtain more reliable information on the value of goods, the customs value of goods can be adjusted. This is possible if differences are found in the distance between the point of departure and destination, or if a different type of transport was used during delivery.

Method No. 4 Cost subtraction

The methodology is used if goods (identical or similar) are sold on the territory of the country in the condition in which they were imported. In this case, it is understood that the goods were not processed or produced in the territory Customs Union. An unchanging state includes, among other things, the following actions:

1. Repackaging for domestic market purposes.
2. Shrinkage, evaporation and other natural changes in the product.

The basis for determining the customs value of goods using this method is the unit price at which they are sold in Russia in the largest volumes. During the settlement process, the following amounts are deducted:

• Allowance, other expenses associated with the sale of goods of a similar class and other fees to the agent.
• Costs of transportation, insurance, loading, unloading within the country.
• Amounts of customs duties that are subject to payment to the country's budget.

The product must be intended exclusively for consumption within the country; this method can be used no later than 90 days from the date of import of the product, the cost of which is taken as the basis (identical or homogeneous).

Method No. 5 Cost addition

IN in this case Before determining the customs value of goods, you should know the estimated price. It is the sum of production costs, purchase of materials, production costs, other costs that are necessary for the manufacture of a unit of product, that is, all costs. In more detail:

1. Packaging costs, including the price of packaging, containers, materials to ensure the integrity of the goods, packaging work.
2. The cost of goods and services that were provided to the second party at more than affordable price or completely free.
3. Developments and similar works, if they are implemented outside the country.
4. All costs related to delivery, insurance.
5. The amount of profit and commercial expenses borne by the exporter.

To put it simply, this method of determining customs value in 2018 involves calculating all the costs incurred during the production process. They also add profit and expenses that will need to be incurred when valuing the goods.

To implement this method of calculation, it is necessary to obtain data from counterparties who are located outside the country. This is where the difficulties with implementing the method arise. The information that may be accepted and used in this case is the manufacturer's commercial reports, provided that such reporting is permitted in the manufacturer's country.

In rare cases, information from other sources may be taken into account if they are consistent with trading performance.

Before calculating the customs value of goods using this method, it is worth understanding that no party can request access to accounting documents or invoices in order to determine the vehicle. Such regulations are established by international standards.

Method No. 6 Backup

It’s rare, but it happens that none of the proposed options are suitable. This happens if:

1. The product is imported temporarily.
2. The goods are resold in the importing country.
3. The manufacturer cannot be determined.
4. The manufacturer refuses to provide information about production, which is entirely within his right.
5. The information provided by the manufacturer cannot be taken into account by the customs authority.

The reserve method for determining customs value is based on world practice of making calculations for such goods.

Principles for implementing the backup method:

• Based on the transaction amount of imported goods.
• The assessment is carried out uniformly and fairly.
• The evaluation criteria are simple and impartial.
• Compatibility of valuation methods with international commercial practice.
• Non-use of product prices domestic production as a basis for assessing the value of foreign goods.

When deciding to use this type of determination of customs value, the declarant has the right to request the information at their disposal regarding the price and use it in their own calculations. If in exceptional cases a backup method of calculation is used by the customs authority, then it is mandatory to indicate the sources from which the information was taken.

Control

Although responsibility for calculating the vehicle falls on the declarant, control authorities must check the correctness of the actions taken. Control of the customs value of goods is carried out when:

1. Decoration.
2. Before and after cargo release.

For the purpose of control, relevant documents and information are checked, cargo is inspected/inspected, Vehicle, with the help of which its movement is carried out. Inspectors also practice oral questioning, obtaining clarifications, and checking.

At the time of release of the batch, the correctness of application of one or another method, the correctness of the customs value structure, and documentary confirmation of the declared value are determined.

As a result of the inspection, the following decisions may be made:

• Accept the declared value determined by the declarant.
• Request additional information if it may affect the method or amount of payment that is calculated based on the results of determining the vehicle.
• Making adjustments through changes in customs value.

The decision made is reflected in the declaration in the form of the following marks:

1. "TS accepted."
2. “TC is to be confirmed.”
3. “The vehicle requires adjustment.”

Declaration of customs value

It is important to know not only how to calculate the customs value, but also to understand that it must be declared correctly. For this purpose, a declaration form is used, in accordance with the cargo that is transported and the identity of the declarant. This document is called a declaration of customs value, which is part of the cargo customs declaration (CCD). This document states:

• What method was used for calculations.
• The amount of customs value.
• Documents on the basis of which calculations were made: contract, constituent documents, licenses, invoice, supply agreements, etc.

In some cases, such a form may not be filled out separately, but only when the data necessary to verify the calculation is indicated in the customs declaration. If the inspector has any doubts, he may request that the form in question be completed.

The person responsible for the cargo, that is, the declarant or his representative (), has the right to enter data into the form in question. Moreover, filling out this important document must be extremely careful, because in accordance with the “Agreement on Determination of Customs Value”, providing false data is fraught with criminal penalties. The declarant bears responsibility, including if it is a broker.

Adjustment

In the description of methods and control over the determination of customs value, such a point as adjustment was mentioned.

In most cases, the initiative to adjust the vehicle comes from the inspector who noticed inaccuracies or doubted the correctness of the method used. In essence, this is a procedure for recalculating the cost of goods, which affects the cost of customs clearance, the amount of payments that must be transferred to the budget. Situations where a recalculation may be required:

1. The information in the declaration and the actual information do not correspond.
2. The size of the vehicle does not correspond to the documents provided to confirm it.
3. Technical errors detected.
4. Documents have appeared that can influence changes in the vehicle, often in the direction of increasing it.
5. Incorrect selection of calculation method.

The customs officer must notify the declarant of such a decision and, as already mentioned, puts a corresponding mark in the declaration. Taking into account the comments, the declarant carries out new calculations again on his own.

The procedure for adjusting customs value provides for additional inspection of goods. The latter are issued subject to payment of a security deposit.

An inspection is, among other things, preparation for the adjustment procedure, during which the inspector points out the shortcomings that have been identified. An approximate estimated amount according to expert estimates is also provided. Based on this figure, the amount of the security deposit to be paid is determined. For a more thorough check, the following documents are requested:

• Supply contract.
• Prices for goods.
• Export declaration.
• Receipt for prepayment.
• Information about the price of goods on Russian market and on the market of the country of origin.
• Delivery agreement.
• Technical information about the cargo.
• Other documents that have an impact in a particular case.

As a result of the inspection, the authorities make a decision regarding the grounds for making the adjustment. In cases where the adjustment is carried out at the initiative of the customs authorities, a similar form is filled out by the inspector.

As a result of the checks, one of the following decisions is made:

1. The declarant receives the right to demand the return of overpaid payments.
2. The declarant incurs a debt; if the security payment does not cover it, then a requirement is put forward to make an additional payment.

The declarant has 3 months from the date of making the decision on the adjustment to appeal the decision of the customs authority. A corresponding application is submitted to the court about this. It needs to justify why he considers the actions of the customs authority unlawful.

Conclusion

The concept and meaning of the customs value of goods is extremely important in the process of implementing foreign economic activity by all participants in export-import transactions. It is important for everyone who has relations with foreign counterparties to understand how this or that payment method is implemented.

Video: Calculation of customs value

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 view This 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, states 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. So method 6 doesn't give special way assessment of goods, but, however, requires when carrying out an assessment within the framework this method take into account a number of principles. Valuation using the reserve method must comply with the methods established by law, but a certain flexibility in their application is allowed, which must comply with common goals and the 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 agreements 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;
• * compatible with commercial practice, not creating situations or using valuation methods that would never be found 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 using established assessment methods lies in the fact that established methods The assessments, i.e., methods 1-5 within method 6, should be the same, but reasonable flexibility in their use is allowed to suit the purposes 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, customs value calculations are allowed based on real, reasonable price data, if their use does not contradict the requirements of the Law Russian Federation“On customs regulation.” Thus, when determining customs value using method 6, you can use:

• * price lists;
• * directories containing detailed description goods;
• * price offers for the supply of specific goods to the customs territory of the Customs Union;
• * stock 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 firms 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 accordance with the established procedure by an organization authorized in the field of assessment activities in accordance with the legislation governing appraisal activities on 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.

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, must be analyzed related to the sale circumstances. 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 into 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 into 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 submit additional documents and information requested by the customs authority or provide writing an explanation of the reasons why they cannot be presented. 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 submitted 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.

Probably, many of us have heard about such a concept as the customs value of goods, while some are faced with the need to determine it. For those who want to know what it is, how it is calculated, declared and by whom it is controlled, this article is precisely intended.

Determination of customs value

The customs value of goods imported into Russia is the value of the goods, which is determined for the purpose of calculating customs duties. It is determined by the declarant, but at the same time controlled by the customs authority.

For what purposes is it determined?

Customs value is determined to achieve the following goals:

• taxation of goods imported into Russia;
• maintaining customs and foreign economic statistics;
• application of other measures to regulate trade and economic relations that are related to the cost of goods.

Concepts and characteristics

The customs value of goods is determined either directly by the declarant himself or by a broker acting on his behalf. The customs inspector should not formulate the customs value of the goods, except in cases provided for by the current legislation of the Russian Federation.

In the event that, during the customs declaration of goods, the declarant cannot provide the documents necessary for an accurate calculation of their value, it is allowed to postpone for a certain time this procedure. It is also allowed to declare customs value based on the documents and information available to the declarant.

The customs value is determined if the goods cross the territory of Russia for the first time, or if they are placed under a customs procedure for the first time after crossing the state border. The exception in this case is the transit of goods.

How is customs value calculated?

The customs value of goods in Russia is determined according to standards accepted in world practice. Today, there are six methods for determining the customs value of goods imported into our country, which will be discussed further.

Methods for determining customs value

1. At the cost of the transaction with imported goods.

This method is the main one. In this case, the customs value is determined by the transaction value that is payable or has already actually been paid when the cargo crosses the Russian border. The customs value of the goods is also formed from the costs of insurance, licensing, cargo transportation and other costs incurred by the declarant before crossing the border of the Russian Federation.

2. At the cost of a transaction with identical goods.

The method is used when the main method cannot be used. The customs value in this case is formed based on the value of the transaction with identical goods. This method is used if the goods:

• intended for sale or use in Russia;
• were imported into the territory of Russia together with the goods being valued or a maximum of 90 days before their import;
• were imported into the Russian Federation under the same commercial conditions and/or in approximately the same quantities. If the goods were imported under other commercial conditions, then in this case the declarant must adjust its price and document its validity to the customs inspector. If, when applying this method of determining the customs value of goods, more than one transaction price for identical goods is revealed, then the smallest among them is taken as the basis.

3. According to the value of the transaction with homogeneous goods.

The application of this method does not formally differ from the previous one, with the exception of the concept of “homogeneous goods”. It is worth saying that similar products are not completely identical, but they have similar characteristics and may consist of similar components. All this allows homogeneous goods to perform functions similar to the goods being valued.

4. Subtraction of cost.

This method is based on the cost at which imported homogeneous or identical goods were sold in the largest consignment on the territory of Russia in unchanged condition. In this case, costs that are typical exclusively for the domestic market of goods and should not be included in the customs value are subtracted from the price of the goods: duties, transportation costs, and others.

5. Addition of cost.

This method of assessing the customs value of goods imported into Russia is based primarily on the costs of their production, to which should be added the amount of profits and expenses that are typical for the sale of the goods being valued.

6. Backup method.

This method is used only in cases where the customs value cannot be determined using any of the methods listed earlier. It is based solely on expert assessments and calculations. To form an expert assessment in this case, the value of the goods is used, which is based on the prices at which goods imported into the territory of Russia are sold in the normal course of trade, as well as in conditions of great competition.

When the main method for determining customs value cannot be applied, each of the above methods is used sequentially. The following method is applied only if the previous method of determining customs value cannot be used. The methods for adding and subtracting the cost of goods may be reversed.

Declaration of customs value

In order to determine the customs value of a particular product imported into the territory of our state, a declaration of customs value is filled out, which is an integral part of the cargo customs declaration. It is worth noting that the declaration of customs value must necessarily contain information about which method was chosen to determine the price of the imported goods and the amount of its customs value. You should also remember to attach to the declaration the documents on the basis of which the customs value of the goods imported into the territory of our state was formed.

Declaration of customs value in cases established Russian legislation, may not be filled in. In turn, all information that allows us to formulate the exact cost of goods imported into the territory of our state must be indicated in the cargo customs declaration. If a customs inspector has doubts about the reliability of the declared value of a particular product, he will have the right to request a declaration of customs value.

Only a broker or a declarant acting on his behalf can fill out a declaration of customs value. Information provided by the declarant or a customs broker acting on his behalf, and which will help determine the customs value of goods imported into the territory of Russia, must certainly be reliable and based on documented information. It is important to remember that you should fill out the declaration with the utmost care, since if you provide false information you may incur criminal penalty in accordance with the current legislation of Russia.

Adjustment of customs value

If the customs authority or the declarant decides that the customs value of the imported goods stated in the declaration for some reason does not correspond to reality, then in this case a decision is made to adjust the customs value of the goods. The decision must contain a logical justification and the period within which this procedure must be carried out.

Grounds for the decision to adjust the customs value:

• detection of errors or inaccuracies in calculations;
• detection of intentionally incorrect data;
• receipt of new documents according to which the customs value of goods changes significantly;
• revealing previously unknown factors that have a significant impact on the formation of customs value.

When making a decision to adjust the customs value before the release of goods, the declarant must, within the allotted time, correct the information he has provided inaccurately, and pay duties and taxes in accordance with the corrected data. If the declarant does not cope with his task within the time allotted to him, the customs authority has the right to refuse him to release the goods. When a decision is made to adjust the customs value of goods after their release and the declarant disagrees with this decision, the price of the goods is recalculated by customs officials.

Additional check of goods

An additional check may be carried out if the customs authority, when checking the customs value of the goods, suddenly discovers that the information provided by the declarant is unreliable or is not properly confirmed. Additional verification of the customs value of goods is carried out within a certain period, and the decision on this procedure must be justified and contain specific evidence that the declarant erroneously or deliberately incorrectly stated the customs value of goods imported into the territory of Russia. The declarant must be informed about the additional verification.

As part of an additional inspection, the customs inspector has the right to demand from the declarant additional documents and information that would help formulate the customs value of the goods in more detail, and set a sufficient period for their provision. The declarant either provides the required documents and information to customs officials, or indicates in writing why he cannot do this. If the declarant did not provide all this, or the documents he provided did not eliminate the grounds for conducting an additional check, then in this case the customs authority may decide to adjust the customs value of the goods based on the information that it has at its disposal.

The declarant, in turn, can try to prove the legality of using the method he chose to determine the customs value and the reliability of the documents he submitted.

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. According to the value of the transaction with imported goods - at this moment the most common method for determining tf. 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 complex 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 – factory list

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, the customs office still has 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 low level 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 international transport 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 valued/identical/homogeneous goods 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
• Valuable, identical/homogeneous goods are sold on the domestic market of the Russian Federation during the same or corresponding period of time during which the valued goods 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 may be taken as the basis for determining the customs value of goods, determined by methods 4 and 5;
• 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 declaration within 3 days from the date of acceptance of the customs declaration, DTS and others 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 against 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 about the decision taken with sending him 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 identified during a customs audit or other inspections carried out by tax and law enforcement authorities, 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 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 of May 21, 1993 No. 5003-I “On Customs Tariffs” (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 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 company "Pointer"Pointers" offers customs clearance By real prices transactions, in case of providing the necessary supporting documents. 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.