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Actions of officials of customs authorities when comparing the declared customs value of goods with price information available in customs authorities

  1. When assessing the reliability of the customs value of goods declared by the declarant (customs representative), the authorized officials compare and analysis of the declared customs value with the price information available in the customs authority, including using the results of a comparative analysis of information on the declared customs value with the information contained in the central database of the Unified Automated Information System of Customs Authorities, generated by special software that ensures the use of AKTS technology, in following order:
    1. on the basis of the data declared by the declarant (customs representative), the customs value of the goods is calculated for the main or additional unit of measurement;
    2. ensure the choice of the source of information for comparison in such a way that the description of the goods selected for comparison, its commercial, quality and technical characteristics, the delivery conditions are most consistent with the description, characteristics, delivery conditions of the goods being evaluated, as well as the terms of the transaction with the goods being evaluated; in this case, the customs authority chooses the source of price information that best meets the following requirements:
      • a) the presence of an accurate description of the product: the commercial name of the product, description at the assortment level, information about the manufacturer, material, technical parameters and other characteristics that affect the cost of this type of product;
      • b) ensuring the maximum possible similarity of the compared goods, meaning that when choosing a source of information, the customs authority selects identical goods for comparison, then homogeneous goods, and in their absence - goods of the same class or kind.
        For the purposes of analysis and selection of compared goods, the customs authority may apply to persons importing and (or) selling identical, similar goods or goods of the same class or type, or to a plant that processes them (processing), for advice and more. detailed information about the physical and other characteristics, quality and reputation of such goods (for example, informational handouts, operating instructions, catalogs with product descriptions).
        Information can be obtained by the customs authority in any way not prohibited by the legislation of the Russian Federation, including using the information and telecommunications network "Internet";
    3. from the selected source of price information determine the price of a unit of goods of the same class or type (identical, homogeneous);
    4. if necessary, adjust the price information to take into account the differences in commercial levels of sale (wholesale, retail and other) and (or) in quantity, in additional charges specified in article 5 of the Agreement, between the estimated goods and price information;
    5. compare the value of the customs value of the goods declared by the declarant (customs representative) with the check value.
    6. Comparison and analysis are carried out by officials of the customs authority using sources of information available in the customs authority, including information received from higher customs authorities, as well as received from other authorities and organizations.
    7. When using the price information of goods on the internal markets of the member states of the Eurasian Economic Union, the following amounts must be deducted:
      • remuneration to the agent (intermediary), usually paid or payable, or premiums to the price, usually made to make a profit and cover commercial and administrative expenses in connection with the sale of goods of the same class or type, including those imported, in the common customs territory of the Eurasian Economic Union from other countries;
      • ordinary expenses for transportation (transportation), insurance carried out in the common customs territory of the Eurasian Economic Union, as well as other expenses related to such operations on the territory of the member states of the Eurasian Economic Union;
      • customs duties, taxes, fees applied in accordance with the legislation of a member state of the Eurasian Economic Union, other taxes payable in connection with the import and (or) sale of goods into the single customs territory of the Eurasian Economic Union or with their sale in this territory, including taxes and fees of the subjects of this state - a member of the Eurasian Economic Union and local taxes and fees.
    8. Authorized officials of the customs authority make a decision on acceptance of the customs value declared by the declarant (customs representative) (Article 67 of the Code) if the conditions for accepting the transaction value as the basis for determining the customs value established by paragraph 1 of Article 4 of the Agreement are met and there are no signs indicating that that information about the customs value may be inaccurate.
    9. If, based on the results of comparison and analysis of the customs value declared by the declarant (customs representative) with the price information available in the customs authority, a discrepancy is revealed between the value of the customs value of the goods declared by the declarant (customs representative) and the verification value, or the declared information is not properly confirmed, in this case, in accordance with with paragraph 1 of Article 69 of the Code, the customs authority conducts an additional check in time and order in accordance with the law of the Eurasian Economic Union.