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Checking the correctness of determining the customs value of goods using 1 method

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  1. When checking the correctness of filling TPA (in cases where it is filled in) authorized officials check the compliance of the following information declared in the TPA with the information contained in the submitted documents:
    • about the name (surname, name, patronymic (if any), address of residence (for individuals) of the seller and the buyer, as well as the address of their location - information in the invoice (invoice) of the seller;
    • about the number and date of the invoice (invoice) in the TPA - information specified in the invoice (invoice) and DT;
    • on the number and date of the foreign trade agreement (contract), as well as the number and date of existing applications, additions and amendments to it in the TPA - information specified in this agreement, annexes and amendments to it, as well as in the TP;
    • on the terms of delivery in the TPA - the terms of delivery in the invoice (invoice), foreign trade contract;
    • on the value of the price actually paid or payable, in the TPA - the value indicated in the invoice (invoice) and DT;
    • about the currency rate in the DTS - the currency rate indicated in the DT;
    • on the amount of additional charges and (or) deductions provided for by the Agreement, in the TPA - information contained in invoices (invoices) and other documents;
    • about information about the person who prepared the DTS - the information specified in the DT.
  2. When checking the correctness of the choice by the declarant (customs representative) of the method for determining the customs value of goods, authorized officials carry out the following actions:
    1. clarify the nature of the transaction and the declared customs procedure;
    2. establish that there is a sale of goods for export to the customs territory EAEU and the transaction is a foreign trade sale and purchase transaction.
      Documentary evidence of the existence of the sale of goods for export to the customs territory of the EAEU is foreign trade sales contracts (paid supply contracts), commercial, banking (payment), and other documents. In the absence of sale of goods for export to the customs territory of the EAEU (for example, gratuitous delivery, barter transaction) customs value cannot be determined in accordance with Articles 4 and 5 of the Agreement;
    3. check and make sure that the following conditions for accepting the transaction value as the customs value are met:
      • a) there are no restrictions on the buyer's rights to use and dispose of goods (for example, restrictions on the right to resell goods), except for restrictions that:
        • established by a joint decision of the bodies of the EAEU;
        • restrict the geographic region in which goods can be resold;
        • do not significantly affect the cost of goods.
          If there are such restrictions, the customs value cannot be determined in accordance with Articles 4 and 5 of the Agreement;
      • b) the sale of goods or their price does not depend on any conditions or obligations, the influence of which on the price of goods cannot be quantified (for example: buying a good of one name in high demand only on condition of buying another good with a low level of demand; participation in the transaction of third parties not provided for by a foreign economic transaction incurring costs associated with the acquisition, storage, formation of goods, reimbursed by the buyer; the price actually paid or payable for product, reduced by increasing the cost of services provided for by the work contract);
      • c) no part of the income or proceeds from the subsequent sale of goods, disposal in any other way or use of goods by the buyer will not be directly or indirectly due to the seller, unless additional charges may be made in accordance with Article 5 of the Agreement.
        If the TPA indicates the existence in a foreign trade agreement and (or) in other documents conditions according to which part of the income received as a result of subsequent sales of goods, disposal of goods in a different way or their use will be due directly or indirectly to the seller, authorized officials are convinced that that this amount of income is quantified, documented and correctly stated in the TPA;
      • d) the buyer and the seller are interrelated persons and the information provided by the declarant (customs representative) or received by the customs authority in another way indicates that the relationship between the seller and the buyer did not affect the value of the transaction.
  3. If the conditions for accepting the transaction value as the customs value are met, the authorized officials verify the correctness of the determination by the declarant (customs representative) of the structure of the declared customs value. When checking the correctness of the calculations made by the declarant (customs representative), the authorized officials perform the following actions:
    1. check the correctness of determining the basis for calculating the customs value in the TPA:
      • a) the correctness of the calculations of the price actually paid or payable, taking into account discounts (if they were provided), and the possibility of taking them into account during the customs valuation;
      • b) the existence of a contractual relationship between the seller and the buyer of goods, providing for indirect payments by the buyer to the seller or to the seller to third parties (for example, payments for advertising to repay part of the cost of goods);
      • c) the correctness of the application of the exchange rate and the conversion into the currency of the Russian Federation of the amount in foreign currency;
    2. check the necessity and correctness of additional charges to the price actually paid or payable when determining the customs value by establishing the following facts:
      • a) whether the buyer separately from the price actually paid or payable, remuneration to intermediaries (agents) and remuneration to representatives acting on behalf of and (or) on behalf of the seller (for example, remuneration for organizing the carriage of goods);
      • b) whether the buyer, separately from the price actually paid or payable, paid the costs of packaging, which for customs purposes is considered as a whole with the imported goods;
      • c) whether the purchaser paid separately from the price actually paid or payable for the costs of packing, including the cost of packing materials and packing work;
      • d) whether supplies (directly or indirectly, free of charge or at a reduced price) are provided by the buyer to the seller of the goods and services specified in subparagraph 2 of paragraph 1 of Article 5 of the Agreement;
      • e) whether, directly or indirectly, the seller is entitled to a part of the income (proceeds) obtained as a result of the subsequent sale, disposal in a different way or the use of imported goods;
      • f) whether the buyer, separately from the price actually paid or payable, paid (in whole or in part) for transportation (transportation), loading, unloading or reloading and other operations related to their transportation (transportation) of goods to the place of arrival at a single customs the territory of the EAEU;
      • g) whether the buyer paid (in whole or in part) for insurance in connection with the international carriage of goods separately from the price actually paid or payable;
      • h) whether the foreign economic transaction provides for license and other similar payments for the use of intellectual property (including payments for patents, trademarks, copyrights) that relate to the valued (imported) goods and which the buyer has directly or indirectly produced or must make as a condition sales of the estimated goods, in the amount not included in the price actually paid or payable for these goods. If, based on the results of this inspection, it is revealed that it is necessary to make additional charges to the price actually paid or payable, then the authorized officials check:
        • whether the declarant (customs representative) made charges in determining the customs value in full;
        • whether the data used by the declarant (customs representative) in the implementation of the specified charges have been documented and are quantitative and reliable;
    3. Deductions from the price actually paid or payable, and provided for in Article 5 of the Agreement, declared by the declarant (customs representative), are accepted by the customs authority in the following cases:
      • if the deductions declared by the declarant (customs representative) are provided for by paragraph 2 of Article 5 of the Agreement;
      • if the claimed deductions from the price actually paid or payable are highlighted in the foreign trade agreement and in the invoice or separate account;
      • if the data used by the declarant (customs representative) in the implementation of the specified deductions are documented and are quantitatively determined and reliable.
  4. Verification of the correctness of documentary confirmation of the declared customs value and all its components by the declarant (customs representative) consists in assessing the sufficiency and reliability of the documents submitted by the declarant (customs representative) and the information contained therein for the purpose of determining the customs value.
    When checking the documentary evidence of the declared customs value and all its components, authorized officials check the documents on the basis of which the declaration for goods and TPA is completed, as well as the following information:
    • a list of goods indicating for each of them the full name, information about trademarks, brands, models, articles, standards and similar technical and commercial characteristics, the name of the manufacturer, connection with the actual discrepancy between the quantity and quality of the goods to the terms of the transaction;
    • terms and conditions of payment;
    • terms of delivery of goods;
    • conditions for granting discounts to the price actually paid or payable, if discounts are provided. Authorized officials, as part of the verification of documentary evidence of the declared customs value and all of its components, also check the absence of discrepancies and contradictions between similar information in documents expressing the content of the transaction, as well as commercial, transport, payment (settlement) and other documents related to one and the same goods.
      If there are signs invalidity documents submitted in support of the declared information in the declaration for goods and TPA, the method for determining the customs value in accordance with Article 4 of the Agreement is not applied.
  5. The final stage of verifying the correctness of the determination of the customs value, aimed at the compliance by the declarant (customs representative) of the requirements established by the EAEU law and the legislation of the Russian Federation on customs, is to verify the correctness of the determination by the declarant (customs representative) of the customs value using the RMS, including by comparing the declared customs the cost of goods with information available in the customs authority on the value of a transaction with identical and (or) similar goods sold and imported into the customs territory of the EAEU, the cost of their sale in the domestic Russian market, as well as information on the value of goods according to official catalogs and price lists (public offers) (hereinafter - price information).