Method based on the transaction price with similar goods - method 3

The 2 and 3 methods are based on the same principles: the value of goods from another transaction is used as the basis for determining the customs value of imported (estimated) goods. In this case, a prerequisite is that customs value comparable products were determined using the 1 method. The differences in these methods are in the concept of identical and homogeneous goods.

Under homogeneous refers to products which, although they are not identical in all respects, have similar characteristics and are composed of similar components, which allows them to perform the same functions as the goods being valued, and to be commercially interchangeable (part 1 Art. 21 Act).

In determining the similarity of goods accounted for the following signs:

  • quality, availability and reputation of the trademark goods in the market
  • country of origin
  • manufacturer

Goods are not considered similar or identical if their design, development work on them, decoration and design and other similar work performed after entry into the Russian Federation.

Thus, in deciding whether goods are considered as homogeneous, it is necessary to analyze the following:

  • a) physical characteristics (size, shape, level of technical and other characteristics, construction methods)
  • b) materials from finished products (such as porcelain or crockery, glass or plastic lenses for glasses, jeans and a leather jacket);
  • at) function and scope (in particular, the functions performed by this product);
  • d) commercial interchangeability, i.e. Does the buyer accept the comparable product as a substitute product (substitute), both in terms of its functional purpose, and commercial characteristics.

Baby diapers same characteristics are imported from two different manufacturers located in one country. However, each manufacturer has its own diapers trademark. But diapers are made by these companies have the same standard and the same quality. They enjoy the same reputation in the market of the importing country. Can these products be regarded as identical or similar?

Although manufacturers use different trademarks, diapers have the same standards, quality and reputation in the market. So

1) as diapers have different marks, they can not be regarded as identical goods;

2) on the other hand, although the diapers are not the same in all respects, they still have the same characteristics that enable them to perform the same function. Due to the fact that the products are made with the same standards, from the same starting materials are the same in terms of quality and reputation in the market and have a certain mark, they should be considered as a homogeneous, despite the different marks. ¨

 Similar goods are also sodas "Pepsi-Cola" and "Coca-Cola".

In respect of other demands on the method of transaction value of similar goods is similar to the transaction value of identical goods.

Methods and 2 3 rarely used because 1) defined by strict requirements for their use; 2) for the correct choice of compared items and suitable adjustments to the declarant and the customs officer requires special knowledge of the goods themselves (merchandising), the particular characteristics of their sales; 3) must be continuously updated, comprehensive, reliable, comprehensive price base.

If the customs value can not be determined by methods Ъ and 3, other methods are used.

FGKU Rosgranstroy and Yandex have implemented a project for posting up-to-date information about checkpoints across the state border of the Russian Federation on the Yandex.Maps service site.
00:25 02-12-2020 More detail ...
The Federal Tax Service has explained the specifics of the formation of cash receipts by agents.
00:05 02-12-2020 More detail ...