The method of the transaction value of imported goods - a method 1
Part 1 article 19 Law stipulates that the customs value of goods imported into the customs territory of the Russian Federation is the product transaction price actually paid or payable for imported productat the time of crossing the customs border of the Russian Federation.
In this case, it is the sale of goods (payment for imported goods), providing for their transfer from the exporting country to the importing country, that is, the foreign trade transaction of sale, which requires a seller who wants to transfer ownership of the goods imported into Russia for a the amount and the buyer agree to receive the goods at the property for that amount. Thus, one of the main criteria (necessary condition) of the method is the fact 1 transfer of title to goods imported into Russia.
If the goods are imported in performance of transactions that do not involve the transfer of ownership rights to it from a foreign owner of goods to Russian consumers, 1 method for determining the customs value of such goods can not be applied.
For this kind of situation can be attributed, in particular, the following:
imported goods are not subject to sales;
imported gifts, samples and promotional items, supplied free of charge;
goods imported on consignment basis for implementation, which will be sold after importation by the supplier;
goods imported subsidiaries, branches, representative offices, subdivisions, is not an independent business entities (business) activity;
goods imported for the rental, leasing or hiring.
Term "Price paid" means that if the goods are paid in full prior to their customs value, that is, prior to the date of the declaration to customs clearance, it is precisely this value should be adopted as the basis for evaluation. If the customs value at the time of payment for the goods being valued are not made, then as a reference for determining the customs value will be applied price to be paid. The price actually paid or payable, is the sum of all payments for the product buyer to the seller or a third party, but in favor of the seller, that is, all direct and indirect payments.
In legislation on the customs value is not set, the form in which payment to be made for the imported goods. Payments may be made in any form permitted by the legislation of the Russian Federation. This may be payment by bank transfers, the use of letter of credit, promissory notes and other forms of payment. In calculations of the transaction participants can meet the so-called "indirect payments" to third parties in favor of the seller of imported goods. Such payments include payment of debts by the buyer to a third party vendor.
According to Russian customs legislation, all calculations are made on tax payments on the date of acceptance of the customs declaration for registration (Unless stated otherwise), which is indicated in the graph 7 GTE. It was on this date in determining the customs value of foreign currency translation is performed in which the settlement of the transactions in the currency of the Russian Federation.
Very important for accurate customs valuation is the correct definition of "place of entry" of the goods into the customs territory of the Russian Federation, as the law states that the transaction value includes the cost to deliver the goods to the airport, port or other place of entry into the territory of the Russian Federation (in the case If these costs are not included in the transaction value).
For purposes of determining the customs value under entry location means:
for air - the airport of destination or the first airport in the Russian Federation, where the plane carrying goods, lands, and where the goods are unloaded;
for sea and river transport - the first port of discharge or transshipment port in Russia, if the fact of transshipment of goods confirmed by the customs authority of the port;
for the transport of other modes of transport - the location of the checkpoint at the customs border of the Russian Federation on the route of the goods;
for goods delivered by mail - click for international mail exchanges.
Part 1 Art. 19 Act also provides that the transaction value (the basis for the calculation of the customs value of the method 1) included certain components. It should be noted that certain components of the Act are to be included in the customs value of imported goods only if they have not previously been incorporated into it. In practice, such additional charges to the price of the transaction are reflected in the "B" declaration form TPA-1 as appropriate additional charges.
At the same time, when determining the customs value, no other components can be added to the price actually paid or payable, except those listed in the Law. In addition, such additional charges must be documented, that is, added to the transaction price on the basis of objective and quantifiable data. Otherwise customs value cannot be determined by the 1 method.