There may be situations where, in accordance with the legal requirements of the method of determining the customs value 1-5 can not be used.
Temporary importation of goods;
barter, where you can not use the method 1
there is a lease or tenancy
importation of goods after repair or modification
supplies unique products, works of art
identical or similar goods are not imported
products are not resold in the importing country
manufacturer is unknown or refuses to provide data on the costs of production, or information provided to them can not be accepted by customs authorities
In such cases, a back-up method - 6.
Part of 1 Art. 24 of Law this method is characterized in a fairly general form: "In cases where customs value cannot be determined by the declarant as a result of the consistent application of those specified in Art. 19 – 23 of this Law methods for determining the customs value or if the customs authority argues that these methods for determining the customs value cannot be used, the customs value of the goods being assessed is determined taking into account international practice. "
International practice is based primarily on the GATT / WTO customs valuation. Since part 1 Art. 12 Act provides that the system of customs valuation is based on the general principles of customs valuation in international practice, as well as considering the outlined accession of the Russian Federation's accession to the GATT / WTO, the need to use rules and regulations to meet the requirements of this international organization.
In accordance with the aforementioned agreement score with a backup method must conform to the methods of legislation, but it is allowed some flexibility in their application. In the framework of a backup method must adhere to the established sequence of methods of determining the customs value of goods.
Consider the possibility of flexibility in the use of methods 1-5 under the reserve method.
1.The transaction value of imported goods (method 1). If there is no documentary confirmation of the components of the customs value declared by the declarant (but otherwise the terms of application of the 1 method are met), the reserve method can be used to evaluate these components based on the price information available to the buyer (declarant) and / or customs. For example, in the absence of appropriate documentary confirmation of any of the additional charges to the transaction price to be included in the customs value of the goods, their size can be determined by calculation, by comparison with the generally accepted level of costs for similar components, based on peer review. So, if the Russian buyer provided the fuel to the manufacturer free of charge, which was spent in the production of the goods being valued, the cost of fuel is to be included in the customs value of the imported goods. In the event that the declarant does not have a documented confirmation of the cost of fuel and the 2-5 methods are not applicable, the flexible use of the 1 method within the 6 method may add additional value to the customs value of the evaluated goods based on expert judgment.
2.The transaction value of identical or similar goods (methods and 2 3). In relation to such goods shall be allowed flexibility in relation to the terms of entry of identical or similar goods.
In addition, as a basis for determining the customs value of imported goods on the reserve method, providing for flexible application in the framework of its 2 (3), can be considered the customs value of identical or similar goods produced by a different manufacturer, not only in exports but also in what -or any other country. For example, to determine the customs value of the TV Gold Star 20D60 on the reserve method can use the customs value of the TV Philips 20G8552 / 59R.
As the basis for determining the customs value can also be applied value of identical or similar goods, previously defined not only by the method 1, but also on the methods and 4 5.
3.Subtracting the value (method 4). In this case, it may be allowed a flexible interpretation of the timing of the sale of goods on the domestic market as well as in the form in which they were imported.
In the absence of identical (homogeneous) goods sold on the domestic market of the Russian Federation, with the selection of goods for customs valuation can extend the framework compared items, namely, can be considered products of the same class or kind, that is, they have the same reputation in the market, goods being valued, and are interchangeable among consumers. Goods may be imported as from the same country or from other countries.
It is also possible to use the sale of goods between the seller and the buyer are related persons with the appropriate amendments to the selling price.
In general, when using a backup method also allows large compared with other methods of flexibility: the use of information of price lists, listings of prices and other price guides, and in the application of statistical data on common levels of commissions, rebates, profits, fees, transport, etc. § (Subject to the terms of delivery the goods being valued and other factors affecting the price level).
In determining the customs value of the method can be used 6 directories containing detailed description of goods, offers with prices for the supply of specific goods in Russia, stock market quotes.
The general requirement for all the initial price data used to determine the customs value of the reserve method is their strict targeting, that is, the price should relate to a specific product, which is described in such a way that can be uniquely identified (the commercial name of the product, its description on the assortment level, information about the manufacturer, the material of which is made producttechnical parameters and other characteristics depending on the type of product).
Prerequisite for using the method 6 is to ensure the greatest possible similarity of goods (that is, when considering the alleged analogues to compare the value of goods identical products are selected first, then - the uniform, and in their absence - goods of the same class or kind).
2 part art. 24 the Act provides that, as a basis for determining the customs value of the goods on the reserve method can not be used:
the price of goods on the domestic market of the Russian Federation
price of the goods shipped from the country of export to third countries
price on the domestic market of Russia for Russian origin
arbitrarily set or not reliably confirmed the price of goods
Thus, not allowed for in the customs valuation reserve method using averages of generalized commodity groups (clothing, perfumes, wine, cars, shoes, etc.).
When using the backup method declarant may request from the customs authority the price information at its disposal for the relevant goods and use it in calculations when determining the customs value.
The Minister of Labor and Social Protection of the Russian Federation, Anton Kotyakov, said that for many workers the remote employment format will remain after the lifting of restrictions on coronavirus.
We continue the series "The latest in" 1C: Accounting 8 ", in which we regularly talk about changes in new versions of the solution, about what is interesting, important and useful for an accountant in them.