Method based on reducing costs - a method 4

Customs valuation method is based on 4 the unit price at which the goods being valued (identical or similar) sold the greatest party in the Russian Federation not later 90 days from the date of import of goods valued participant, not interdependent with the seller face.

To use the sale price in the domestic market is estimated to or identical or similar goods as the basis for determining the customs value of the sale shall meet the following conditions:

  • products to be sold in Russia in unaltered state (In the same way in which they were imported);
  • imported goods (identical, homogeneous) should be sold simultaneously the importation of the goods being valued or when sufficiently close to the time of their entry, but no later 90 days from the date of importation of the goods being valued;
  • if there are no cases of sale of assessed, identical or similar goods in the same condition as they were at the time of entry, declarant can use the unit price of the product that has been processed, with the appropriate adjustment for the value added as a result of processing. However, the 4 method cannot be applied to the goods that have been processed, in the event that the goods lost their properties as a result of post-import processing, as well as imported product after processing, it has not lost its qualities, but constitutes a very small part of the final product (car radios imported to domestic cars are imported; although the radio after installation retains their consumer qualities, their customs value cannot be determined on the basis of the selling price of the finished car);
  • Russian party to the transaction must not directly or indirectly supplied foreign participant of the transaction for free or discounted goods and services used for the production and sale for export to the Russian Federation of the imported goods;
  • the first buyer of the imported goods in the domestic market of the Russian Federation should not be associated with participants of foreign trade transactions (importer measured for identical or similar goods).

The customs value on the basis of domestic price Product includes a selection from the last of those elements that are unique to the domestic market, that is, those costs that are produced after importation valued goods into Russia and not to be included in the customs value.

3 part art. 22 Act established that the unit price shall be deducted the following components:

  • a) expenses for payment of commissions, regular bonuses on profit and general expenses in connection with the sale of the Russian Federation of imported goods of the same class and type;
  • b) amount of import duties, taxes, fees and other charges payable to the Russian Federation in connection with the importation or sale of the goods;
  • at) ordinary expenses incurred in the Russian freight, insurance, loading and unloading operations.

Also, in accordance with Part 4 Art. 22 Law, deducted from the price of the goods value added by the assembly or further processing, in cases where it is necessary.

When selecting sales must consider that

  • 4 method for using the same concepts of identity and similarity of goods, which are defined in the Law Art. 20 and 21;
  • under the interdependence of the parties (as opposed to art. 19 Act) refers to the relationship between the importer and the buyer on the internal (Russian) market, but uses the same criteria interdependence certain part 2 Art. 19 Act.

Concept "Sale of goods in an unaltered state 'means that operations of a production nature (including assembly), further treatment goods, etc. are considered as operations that change the state of the imported goods. Unpacking, simple repackaging for the domestic market are not considered as such; natural changes (shrinkage of goods, for liquids - evaporation) are also considered as their preservation in an unchanged state.

One of the main problems of the method 4 - choose the price at which the greatest aggregate (total) amount of goods sold after importation of domestic customers first commercial-grade, non-importer. To determine the amount of such data should be added to all sales of goods at a specified price. The highest total number of units sold at one price, and will be of the highest aggregate number of units.

The greatest number of units sold for the same price, in this case is 130. Thus, as the basis for customs valuation method to be used 4 unit price for the largest party in the aggregate amount of U.S. $ 180.

In case if it turns out that the same lot of goods were given about the different prices per unit, as a basis for determining the customs value will be used by the lowest of them.

If not sold the whole lot of goods, but only a part, the decision on the adequacy of the quantity sold to method 4 should be made on an individual case. For expensive goods (equipment) can be enough sales and two to three units and for sale, such as small parts sale 200-300 pieces can be found to be insufficient. ¨