Methods for determining customs value

About that, what is customs cost, it is told in the corresponding law (the Customs code). According to the text of the provisions, all information should be provided on the basis of reliable information, quantified and documented.

There are special methods for determining the customs value of goods, which the declarant can use. In this case, the correctness of the price setting is controlled by the relevant bodies involved in the clearance of cargo.

When determining the cost of customs, one of the main documents is a foreign trade contract. This is due to the fact that the currency financial conditions in it indicate the price of the transaction, the currency of the agreement and the basic conditions under which the delivery is made.

Methods for determining customs value:

1. Subtraction of the price.

2. In accordance with the value of the transaction relative to the imported products.

3. Addition of the price.

4. In accordance with the cost of identical products.

5. Reserve method.

6. By the cost of a transaction with a homogeneous product.

The main method is the price of the transaction relative to the imported products. If it is not possible to use this method, others are used in the established order. The methods of determining the customs value by subtraction and addition can be used for any sequence.

1. Method at the transaction price relative to the imported products. The cost of delivered products is set as the price of the transaction paid in fact or due to be paid for the goods being transported at the time of crossing the border. At the same time, the transaction price includes additional costs (in case they were not previously included). These costs are listed in the Tariff Act and in the relevant government decree.

2. Receiving estimates for the transaction value for identical products. As a basis, take the price of the transaction with goods that are identical with the goods being valued in all respects. General signs, including, should include the reputation in the market and quality, physical properties, the manufacturer, the country of origin. At the same time, the cost of a transaction with respect to identical products can be accepted as a basis if the products are sold for importation to the country, imported at the same time as the goods being valued (or not earlier than three months prior to importation), brought to approximately The same conditions and approximately the same number. If the identical goods were moved on different terms and in a different quantity, then the declarant should carry out the adjustment in accordance with the differences and confirm the validity of the changes in the documentary.

3. The valuation method in accordance with the homogeneous product transaction provides that the cost of the transaction with products that are not the same in all respects, have similar characteristics and includes similar components as the basis. These signs allow the goods to perform the same functions and therefore assume commercial interchangeability.

4. Methods for determining the customs value by subtraction and addition.

Acceptance based on the subtraction is applied if the estimated products (homogeneous or identical) will be sold in the country without changing its initial state.

When using the addition method, the sum of the cost of costs and material, the total costs that are inherent in the sale from the state of import of goods of the same kind, is taken as a basis.

5. If the above methods of determining the customs value do not allow the evaluation of products, the declarant is entitled to use the reserve method. In this case, world practice is used as a basis.