Methods for determination of customs value

RF Law "On Customs Tariff" are six methods of determining the customs value:

The customs value of goods must begin by declaring a method attempts to use 1. And only if the conditions are not met the application 1 method applied consistently 2-6 methods. An exception is allowed only in respect of methods and 4 5, which can be applied in any order, that is possible to use the method after 5 3 method.

The law states that the main method of determining the customs value of the goods is 1 method, which corresponds to the customs value of the Code, providing for the best possible use for the customs valuation of the transaction price. The experience of countries applying this assessment system, the 1981 shows that 90-98% of all exports and imports are valued for customs purposes by this method.

Only on a very small number of transactions. customs value is determined by the 2 – 6 methods, which are estimated, that is, when the customs value of the goods being valued is not determined on the basis of the transaction price, but by carrying out appropriate estimated calculations involving information from other transactions. The next most common method is 6.

Next, we will consider in more detail all the methods for determining the customs value of goods imported into the customs territory of the Russian Federation.