Let's take a closer look at the content of each of the types of additional charges established by Law.

 Delivery costs of goodsconsist of:

• transportation costs;
• the costs of loading, unloading, reloading and transshipment of goods;
• insurance costs.

 As already noted,transportation costsare subject to inclusion in the customs value of the goods if the terms of delivery are used, according to which the obligations for transportation to the place of importation in the Russian Federation (in whole or in part) are attributed to the buyer, for example,EXW, FOB-the port of the country of export or a third country (DAF-Chinese-Russian border, etc.).

Please note that in case of delivery of the goods in accordance with the terms of delivery EXW,FAS("Incoterms-90") it is the buyer's responsibility to perform customs formalities at his own expense in the country of export, that is, in addition to the actual transportation costs, in such a case it is necessary to include the buyer's expenses incurred in connection with the customs clearance of the goods in the country of export.

If transportation is carried out by different modes of transport, then the costs for each type of vehicle are taken into account. Transportation costs must also include freight surcharges, the costs of processing shipping documents, the costs of maintaining the appropriate temperature, humidity, and ventilation during the transportation of goods (that is, the costs necessary to ensure their safety).

As a documentary confirmation of the transport costs to be included in the transaction price, the customs authority must be provided with a contract for transportation, invoices and bank documents confirming the fact of their payment (if they are paid at the time of customs clearance).

If the goods are delivered by the buyer's own transport or free of charge, then the customs value includes the amount of transportation costs calculated on the basis of tariffs applicable during the period of cargo transportation by the corresponding mode of transport of the largest shipping companies, or based on the buyer's accounting data (calculation of the cost of transporting goods signed by the head of the enterprise and the chief accountant).

If the delivery of the goods is carried out at the expense of the buyer, when the goods are reloaded en route from one vehicle to another, its unloading en route, etc., the costs must be included in the customs value. If the goods are in a warehouse (for example, when reloading in a third country from a ship to a car, the goods were stored in a warehouse for 3 days), the costs for its storage must also be included in the customs value.

Insurance costsfor the period of transportation of the goods are subject to inclusion in its customs value.

Commission and brokerage fees, with the exception of commissions for the purchase of goods.

 In the event that the parties to the transaction resort to the services of an intermediary (agent), it is necessary to determine whether to include the agent's remuneration in the customs value or not.

The law stipulates that the customs value includes expenses incurred by the seller in order to find a buyer, that is, commission costs of remuneration for the sale of goods. Usually such expenses are already in the seller's price, but if they are not included in this price, then they must be added on the basis of relevant agreements with intermediaries, invoices and payment documents. Commissions for the purchase of goods are not included in the customs value.

Buyer's expenses for containers, containers and packaging.The customs value should include the buyer's costs for packaging and packaging in the event that they were not previously included in the transaction price and if in accordance with the Customs CodeForeign economic activitythey are considered as a whole with the evaluated goods.

For example, if the product is delivered in a package that is one with the product (beer in glass bottles), then the product and packaging are classified in the same tariff item (one itemHS).

In this case, the packaging costs are included in the customs value of the assessed goods (beer). If the goods are delivered in a tank, which is a returnable container and is classified according to different HS items with the goods, the cost of such a container, if it is not included in the transaction price, should be taken into account under the item "Delivery (transportation) costs".

Goods and services provided by the buyer to the seller for free or at discounted prices.

This paragraph establishes a list of goods and services, the cost of which must be included in the customs value of the goods, it includes:

raw materials, materials, parts, semi-finished products and other components that are an integral part of the evaluated goods;

tools, stamps, molds and other similar items used in the production of the evaluated goods;

materials consumed in the production of the evaluated goods (lubricants, fuel, etc.);

engineering study, development work, design, decoration, sketches and drawings made outside the territory of the Russian Federation and directly necessary for the production of the evaluated goods.

 Usually these components should be included in the customs value when the estimated goods are imported due to the performance of the contract for their manufacture from the customer's material (as processed products), that is, when the customer (Russian buyer) directly or indirectly provided the foreign seller with free (at a reduced price) goods (services) in order to use them for production and/or sale for export in the Russian Federation of the assessed goods, including the provision of equipment by the buyer for rent to the seller. Such goods (services) can also be provided indirectly. For example, the buyer instructs his branch located in a third country to supply components to the seller for the production of purchased goods.

A prerequisite for inclusion in the customs value of the costs under this article is the requirement that the goods and services supplied by the buyer to the foreign seller are used by the latter in the production and sale of the goods being valued in the Russian Federation.

Let's illustrate this with the following example: a Russian fabric buyer in a third country purchases cotton, which is supplied free of charge to the fabric manufacturer. When selling fabric to a Russian buyer, the manufacturer will issue an invoice in which the amount will be presented for payment without taking into account the cost of raw materials (cotton), however, when determining the customs value of the fabric, the cost of cotton must be included in it.

As the cost of the additional components, the price at which the buyer purchased the corresponding product from a person unrelated to him is accepted.

License or other payments for the use of intellectual property objects.

As such, the remuneration paid by the buyer for the use of the rights to

• manufacture of imported goods (including samples, "know-how");
• sale onexportimported goods, including trademarks, trademarks;
• the use or resale of imported goods (including patents, copyrights, production technologies, representing a single whole with imported goods).

License fees or other payments should be added to the transaction price only if they:

1. relate to imported goods
2. are the terms of the purchase and sale transaction concluded between the seller and the buyer

In order to become the owner of the imported goods, the buyer, in addition to the actual payment for the goods, must pay for the use of the copyright or make a license payment, it does not matter to whom this payment should be made.

Royalties for the right to reproduce goods on the territory of the Russian Federation are not included in the customs value.

 A part of the seller's direct or indirect income from any subsequent resale, transfer or use of the valued goods on the territory of the Russian Federation.

If the contract of sale provides that part of the profit that the buyer will receive will be returned to the seller (in any form), then the amount corresponding to this part of the profit must be included in the customs value of the imported goods.

If this part of the profit is unknown at the time of customs clearance, then before its establishment, the goods may be provided to the declarant for use under the security of customs payments due on the basis of a temporary (conditional) assessment, or the determination of the customs value of the goods should be carried out by subsequent methods (methods 2-6).