When crossing the border of the Russian Federation every trading carrier meets the Customs Service, which are taxed goods transported.Let's talk more about what the customs value of goods and how to determine its amount.
Customs value of goods - a measurement of one unit of the commodity transported in cash.It is determined for the collection of different kinds of payments.In fact, this tax base.
the customs value of goods used for the application of other measures of state regulation of economic relations, which are related to the cost of production.This may include the implementation of exchange control of foreign economic activity.According to the data of the customs value of goods determined by the banks further calculations in accordance with applicable law.
types of payments:
- VAT (tax levied on the value added and directed to the state budget);
- customs duties (mandatory payments directed to the state budget);
- fee (fee government agencies);
- excise tax (national tax on common, widely used products).
The above names represent payments to the same thing - the payments to the state budget.Simply, they are charged for various services and goods.
The customs value declarant happening, but it should always be properly monitored by the customs authorities.Methods Used in Russia correspond to the generally accepted world practice.
see what factors influenced by a determination of the customs value.Widely practiced several methods of calculation:
1. Addition cost
With this method, the customs value is made up of the following components: the cost of production, the amount of income, the amount of expenditure.Since the exporting country often does not provide all the required information, including all necessary documents for verification, goods under the watchful eyes of the public services.
2. Evaluation of transaction with imported commodities
determined by the still not fully paid the cost of the transaction.The customs value of goods includes licensing costs, transportation and insurance.
3. Subtract the value of the largest
price at which identical or similar products sold in the state, the costs are deducted, the amount of which determines the domestic market.
4. Evaluation of transaction with identical commodities
customs value of goods is calculated by the transaction value of identical goods, which must meet the following conditions:
- goods sold for deportation to the country, which makes taxation;
- if the goods are imported under the same conditions and in the same amount as the identical goods.If the importation of identical goods held under different conditions, the possibility of adjusting prices in accordance with changes in the conditions of entry;
- the same goods are imported at the same time or the difference between the time of importation is not more than 90 days.
5. Evaluation of transaction with similar commodities
This method is technically no different from the previous one, is different only the notion of a homogeneous product - a group of goods that are not completely identical, but have similar internal and external characteristics, that is, they are commerciallyinterchangeable.
6. Backup (backup) method
Operates under circumstances that do not allow the use of the above methods.It uses to achieve the objective the following data: calculations, expert assessment, the transaction value, the price of goods in a market economy and competition.
