The fact that such customs value, described in the applicable law (the Customs Code).According to the text of the provisions of all of the information to be provided on the basis of reliable information, quantifiable and documented.
There are special methods of determining the customs value of goods that can take advantage of the declarant.The correct pricing control relevant authorities involved in clearance.
In determining the customs value of the nature of one of the main instruments is considered a foreign trade contract.This is due to the fact that foreign currency financial terms in it indicate the price of the transaction, the currency and the basic terms of the agreement, according to which the supply is carried out.
Methods for determination of customs value:
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Subtraction prices.
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In accordance with the value of the transaction with respect to imported products.
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Addition prices.
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In accordance with the cost of an identical product.
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standby mode.
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At a cost of transaction with similar products.
generally considered the method of the price of the transaction with respect to imported products.If you use this method can not be used by the other in due course.Methods for determination of customs value by subtraction and addition may be used in any sequence.
1. A method of transaction value with respect to imported products.The cost of products supplied is set as the transaction price paid virtually any subject to a floating charge for the products at the time of crossing the border.The price of the deal includes an additional cost (if they previously were not included).These expenses are listed in the Law on Tariff and the respective government regulations.
2. Admission assessment of the value of the transaction with respect to an identical product.For a basis of taking the transaction value to goods which are identical to those being valued in all respects.The common features, including, should be included in the market and a reputation for quality, physical properties, the manufacturer, the country of origin.The value of the transaction with respect to an identical product can be taken as a basis when products are sold for the purpose of entry into the country, imported in the same time as the goods being valued (or not earlier than three months prior to the importation of products), brought to about thesame conditions and in about the same amount.If identical goods were moved to different conditions and in different number, the declarant should be implemented in accordance with the adjustment of differences and confirm the validity of the changes documented.
3. The method of evaluation in accordance with the transaction with similar products provides that serves as the base value of the deal with products which, while not identical in all respects, have similar characteristics and include similar components.These features allow the goods to perform the same function and thus assumes, commercial interchangeability.
4. Methods of determining the customs value of subtraction and addition.
Admission based on deduction applies if the estimated production (homogeneous or identical) to be sold in the country without changing its original state.
When using the method of addition was based on the amount of costs and the cost of the material, the total costs that are inherent to the sale of the State of import of goods of the same type.
5. If the above methods for the determination of customs value does not allow to carry out an assessment of products, the declarant shall be entitled to use the backup method.In this case, the basis for taking international practice.
