If when checking the customs declaration,customs valuethe customs inspector is not satisfied with the fact that he considers it low, he can make an adjustment of the customs value.
The customs value is defined as the amount that includes all costs incurred by the importer for the purchase and import of goods into the territory of the Russian Federation.
The adjustment of the customs value always begins with an additional check carried out under Article 69 of the TC CU. which consists in familiarization with the requested documents. The Inspector also sends requests to third parties involved in the transaction, banks, government agencies of foreign countries. The quality and composition of the documents provided by the declarant will determine the further chances of challenging the decision to adjust the customs value.
It is with the procedureCCCthe main number is connecteddepartmental complaintsand court proceedings arising in the customs sphere. For participantsForeign economic activityadjustment of the customs value always leads to additional financial expenses.
The importance of the customs value is due to the fact that it is the basis for calculating customs and other payments that are mandatory to be paid to the budget by the importer. The customs value is declared by the importer when declaring the cargo by drawing up and submitting a customs value declaration (DTS), which is filed together with the goods declaration (DT) and a package of supporting documents.
In the case when the customs authority does not agree with the customs value declared by the declarant, for example for such reasons as
As a result, the customs inspector will seek to adjust the customs value, which adjusts the value of the goods in the direction of increase. For this reason, the cost of customs duties that the importer must pay to the state also increases, which means that revenue to the budget increases, which is the main task of customs.
When this situation occurs, the declarant usually makes the following decisions.
The list of documents confirming the value of the declared value can be very extensive and depends on the customs customs where customs clearance takes place. The deadline for submitting such documents is set by the inspector, but it should not exceed 45 days.
In case of conditional adjustment, if the importer decides to return his security payments to the customs, he needs to direct his efforts to prove the declared customs value of the cargo indepartmental orderor in the arbitration court.
An appeal against the actions of the customs authority is possible only in case of disagreement with the adjustment and in the presence of a complete package of documents that may affect the entire supply chain of goods from the manufacturer to the final buyer.
It is important that the importer has all the necessary documents and information about the goods during delivery, this will be of great importance in the event of an adjustment of the customs value, one of the main documents confirming the value of the goods is the exportcustoms declaration.
ATA Carnet is an international customs document that allows taxableproducttemporary (for up to one year) import duty-free. It consists of unified forms of customs declarations that allow identifying goods that are used at each border crossing point. This is a worldwide guarantee for customs duties and taxes, which can replace the security deposit required by each customs authority. The ATA carnet can be used in several countries on several trips up to the entire validity period
ATA Carnet is an A4 book with a green cover, made up of sheets of different colors depending on the number of operations and countries (but no more than 10 temporary import operations). ATA carnet contains two main types of sheets - tear-off sheets and non-breakable roots.
They have different colors, which vary depending on the type of customs operation:
The composition of the carnet is determined by the route and the nature of the operation. At the same time, it is collected together and issued such a number of leaflets of various types that the declarant needs. ATA Carnet is filled in in English or, as directedCCIIn Russia, in another language of the country where the goods are temporarily imported using the ATA carnet.
ATA is an acronym for the French "Admission Temporaire" and English "Temporary Admission" terms denoting temporary importation.
The ATA Carnet is jointly managed by the World Customs Organization (WTO) and the International Chamber of Commerce (ICC) through its World Federation of Chambers.
ATA carnet allows foreign trade participants to minimize the time of customs clearance of goods and reduce the costs associated with the payment of customs duties and customs clearance.
In 1955, Charles Aubert (the first director of the Swiss Chamber of Commerce and Industry) conceived the idea of creating a document that simplifies and accelerates the temporary use of goods in another country. He based his idea on the existing bilateral system between Switzerland and Austria. This idea was supported by the Customs Cooperation Council (the predecessor organization of the WTO) and the International Chamber of Commerce (ICC). The Customs Convention on ECS books for commercial samples was adopted and entered into force on 03.10.1957 by joint efforts The World Customs Organization and the International Chamber of Commerce. ECS means the combined English and French words Echantillons Commerciaux - Commercial samples.
In 1961, the WTO adopted the Customs Convention on the ATA Carnet for the Temporary Import of Goods (ATA Convention), which entered into force on 30.07.1963. ATA books are considered an updated version of ECS books, which were no longer limited to commercial samples. More specific agreements for the types of permitted goods were subsequently developed and agreed upon by the WTO .
The States that have signed this Convention are convinced that the adoption of common procedures for the temporary duty-free import of goods will provide significant benefits for international commercial and cultural activities and will ensure a higher degree of harmony and uniformity in customs.
The ATA International System includes77 countries, including 28 EU member states. More than 165 thousand ATA carnets are issued annually in the world. The Russian Federation has been a party to customs conventions on temporary importation under the ATA Carnet since 1995. Since 2012, the ATA carnet has been used in Russia as a customs declaration for temporarily exported goods.
In Russia, the functions of issuing and guaranteeing ATA carnets of the association are performed by the Chamber of Commerce and Industry of the Russian Federation, which is connected with the established international practice, according to which the associations - guarantors of the functioning of the ATA system in the countries participating in customs conventions are, as a rule, national chambers of Commerce, forming the international ATA guaranteeing network of the World Federation of Chambers (WWF).
Russia applies a simplified procedure for customs clearance and customs control of temporary importation for those categories of goods that are regulated by the following annexes of the 1990 Convention to which it has acceded, namely:
The following goods can be moved on the ATA Carnet
Regulatory framework:
During customs controlcustoms authoritiesthe following forms of customs control are used:
Documents indicating the country of origin of the goods. The country of origin of the goods depends on the customsdutyand the possibility of obtaining benefits under trade agreements.