There may be situations when, in accordance with the requirements established by Law, methods for determining the customs value 1-5 cannot be applied.
For example:
In such cases, a backup method is used – method 6.
Part 1 of Article 24 of the Law describes this method in a fairly general way: "In cases wherecustoms valueit cannot be determined by the declarant as a result of the consistent application of the methods of determining the customs value specified in Articles 19-23 of this Law, or if the customs authority considers that these methods of determining the customs value cannot be used, the customs value of the assessed goods is determined bytaking into account world practice."
World practice is based primarily on the GATT Agreement/WTOaccording to the customs valuation of goods. Since Part 1 of Article 12 of the Law establishes that the system for determining customs value is based on the general principles of customs valuation adopted in international practice, and also, taking into account the planned accession of the Russian Federation to the GATT/WTO, it is necessary to use norms and rules that meet the requirements of this international organization.
In accordance with the above Agreement, the evaluation using the backup method must comply with the methods established by law, but at the same time a certain flexibility in their application is permissible. At the same time, within the framework of the reserve method, the established sequence of methods for determining the customs value of goods must be observed.
Let's consider the possibility of a flexible approach to using methods 1-5 as part of the backup method.
1. At the transaction price of imported goods (method 1).If there is no documentary confirmation of the components of the customs value declared by the declarant (but otherwise the conditions for using method 1 are met), within the framework of the reserve method, an assessment of these components can be made based on the price information available to the buyer (declarant) and/or the customs authority. For example, in the absence of appropriate documentary evidence of any of the additional charges to the transaction price to be included in the customs value of the goods, their amount can be determined by calculation, by comparison with the generally accepted level of costs for similar components, based on expert assessment. So, if the Russian buyer provided the fuel to the manufacturer of the goods free of charge, which was consumed during the production of the estimated goods, the cost of fuel is subject to inclusion in the customs value of the imported goods. If the declarant does not have documentary evidence of the cost of fuel and methods 2-5 are not applicable, flexible use of method 1 within method 6 may add its value to the customs value of the assessed goods on the basis of expert assessment.
2. At the transaction price with identical or similar goods (methods 2 and 3).With regard to such goods, flexibility is allowed with respect to the timing of the import of identical or similar goods.
In addition, the customs value of identical or similar goods produced by another manufacturer not only in the country of export, but also in any other country can be considered as the basis for determining the customs value of imported goods using the reserve method, which provides for flexible application of method 2 (3) within its framework. For example, to determine the customs value of the Gold Star 20D60 TV by the reserve method, it is possible to use the customs value of the Philips 20G8552/59R TV.
The cost of identical or similar goods, previously determined not only by method 1, but also by methods 4 and 5, can also be used as a basis for determining the customs value.
3. Cost subtraction (method 4).In this case, a flexible interpretation may be allowed regarding the timing of the sale of goods on the domestic market, as well as in what form they were imported.
In the absence of identical (homogeneous) goods sold on the domestic market of the Russian Federation, when choosing goods for customs evaluation, it is allowed to expand the scope of the compared goods, namely: goods of the same class or type, that is, having the same reputation on the market as the goods being evaluated, and being interchangeable with the consumer, can be considered. Goods can be imported both from the same country and from other countries.
It is also possible to use sales of goods between the seller and the buyer, who are interdependent persons with appropriate amendments to the sale price.
In general, when using the reserve method, greater flexibility is also allowed compared to other methods: in the use of information price lists, price lists and other price guides; in the use of statistical data on generally accepted levels of commission fees, discounts, profits, transport tariffs, etc. (taking into account the terms of delivery of the evaluated goods and other factors, affecting the price level).
When determining the customs value according to method 6, catalogs containing a detailed description of goods, commercial offers indicating prices for the supply of specific goods to the Russian Federation, stock quotes can also be used.
The general requirement for all initial price data used to determine the customs value by the reserve method is their strict targeting, that is, the price must relate to a specific product that is described in such a way that it can be uniquely identified (the commercial name of the product, its description at the assortment level, information about the manufacturer, material, from which it is madeproduct, technical parameters and other characteristics depending on the type of product).
A prerequisite for using method 6 is also to ensure the maximum possible similarity of goods (that is, when considering the proposed analogues, identical goods are first selected to compare the cost of goods, then homogeneous, and in their absence, goods of the same class or type).
Part 2 of Article 24 of the Law establishes that as a basis for determining the customs value of goods by the reserve method cannot be used:
Thus, it is not allowed to use averaged data on generalized groups of goods (clothing, perfumes, wine, cars, shoes, etc.) for the purposes of customs valuation within the reserve method.
When applying the backup methoddeclarantmay request from the customs authority the price information available to it on the relevant goods and use it in calculations when determining the customs value.
According to method 5, the costs of production of imported goods are considered and their cost is calculated on this basis. To determine the customs value using this method, information on the production costs of the estimated goods is required, which can be obtained only outside of Russia.
As a rule, the manufacturer of the goods being evaluated is outside the jurisdiction of the Russian Federation, and therefore the use of this method in practice is limited to those cases in which the parties to the transaction are interdependent persons and the manufacturer is ready to submit to the customs authority of the Russian Federation the necessary data on production costs.
These data should be based on information related to the production of the goods being evaluated and submitted either by the manufacturer or on his behalf. The information should be based on its commercial reports, provided that they comply with generally accepted accounting standards and principles applied in the country of the manufacturer.
Inthe customs value of the goodsAccording to Article 23 of the Law, the following components are subject to inclusion.
a) The cost of materials and costs incurred by the manufacturer in the production of the evaluated goods.
Materials in this case are understood as:
The cost of materials does not include internaltaxescountries of production, if they are subject to return when exporting finished products.
Production costs should include:
In the composition of materials and costs in accordance with Part 1 of Article 19 of the Law, the following elements to be included in the customs value must also be taken into account:
b)The amount of profit and the amount of total costs characteristic of the sale for export to the Russian Federation of goods of the same type by their manufacturers,including the costs of transportation, loading and unloading, insurance and other costs to the place of importation into the customs territory of the Russian Federation.
Total costs in this case represent direct and indirect costs of production and sale of goods in the Russian Federation, which were not listed as part of the costs noted above (p.but).
The amount of profit and total costs should also be determined on the basis of information provided by the manufacturer, and be determined according to generally accepted accounting principles.
c) The profit usually received by the exporter as a result of the delivery of such goods to the Russian Federation.
As a confirmation of the customs value declared by the declarant according to method 5, it is necessary to have an appropriate documentary confirmation of all the listed elements. If the information is provided by the manufacturer, it can only be confirmed in the country in which he agrees to such confirmation. This imposes a strict restriction on the use of the cost addition method. If unconfirmed data is presented to the customs authority, this should be considered as unsubstantiated data, not necessarily reflecting the actual state of affairs.
All these difficulties make the application of method 5 in practice extremely rare.
The customs assessment according to method 4 is based onthe unit price of the goods at which the evaluated goods (identical or homogeneous) are sold in the largest batch on the territory of the Russian Federation no later than 90 days from the date of import of the evaluated goods to the participant of the transaction,who is not an interdependent person with the seller.
In order to use the sale price on the domestic market of valued or identical or similar goods as a basis for determining the customs value, this sale must meet the following conditions:
Determination of customs value based oninternal pricesthe product provides for the allocation of those elements from the latter that are characteristic only for the domestic market, that is, those costs that are incurred after the import of the assessed goods into the territory of the Russian Federation and are not subject to inclusion in the customs value.
Part 3 of Article 22 of the Law establishes that the following components are deducted from the price of a unit of goods:
Also, in accordance with part 4 of Article 22 of the Law, the value added as a result of assembly or further processing is deducted from the price of the goods, if necessary.
When choosing sales, it is necessary to take into account that
The concept"sale of goods in an unchanged condition" means,that operations of a production nature (including assembly), furtherprocessinggoods, etc. are considered as operations that change the condition of the imported goods. Unpacking, simple repacking for the domestic market are not considered as such; natural changes (shrinkage of goods, evaporation for liquids) are also considered as preserving them unchanged.
One of the main problems of applying method 4 is the choice of the price at which the largest aggregated (aggregate) quantity of goods was sold after importation into the country to domestic buyers of the first commercial level, not related to the importer. To determine such a quantity, it is necessary to summarize the data on all sales of goods at a certain price. The largest total number of units of goods sold at one price, and will represent the largest aggregated number of units of goods.
The largest number of units of goods sold at one price in this case is 130. Thus, as a basis for determining the customs value according to method 4, the unit price of the goods for the largest aggregated batch in the amount of $ 180 will be used.
In the event that it turns out that the same batches of goods were sold at different unit prices, the lowest of them will be used as the basis for determining the customs value.
If not the whole lot of goods has been sold, but only part of it, then the decision on the sufficiency of the quantity sold for the application of method 4 should be made individually for each specific case. For an expensive product (equipment), the sale of two or three units may be sufficient, and for the sale, for example, of small spare parts, the sale of 200-300 pieces may be considered insufficient.
Methods 2 and 3 are based on the same principles: the value of goods under another transaction is used as the basis for determining the customs value of imported (valued) goods. At the same time, a prerequisite is that the customs value of the compared goods was determined by method 1. The differences in these methods consist in the concept of identical and homogeneous goods.
Underhomogeneousit means goods that, although not identical in all respects, have similar characteristics and consist of similar components, which allows them to perform the same functions as the evaluated goods and be commercially interchangeable (part 1 of Article 21 of the Law).
When determining the uniformity of goods, the following features are taken into account:
Goods are not considered homogeneous or identical if their design, development work on them, decoration and design, and other similar works are carried out after importation into the Russian Federation.
Thus, when deciding whether goods can be considered as homogeneous, it is necessary to analyze the following parameters:
Baby diapers of the same characteristics are imported from two different manufacturers located in the same country. At the same time, each manufacturer of diapers has its own trademark. However, diapers made by these companies have the same standard and the same quality. They enjoy the same reputation in the market of the importing country. Can these products be considered as identical or homogeneous?
Although manufacturers use different trademarks, diapers have the same standards, quality and reputation in the market. Therefore
1) since diapers have different trademarks, they cannot be considered as identical goods;
2) on the other hand, although diapers are not the same in all respects, they still have the same characteristics, which gives them the opportunity to perform the same functions. Due to the fact that the goods are made taking into account the same standards, from the same raw materials, are the same in terms of quality and reputation in the market and have a certain trademark, they should be considered as homogeneous, even despite different trademarks.
Carbonated drinks "Pepsi-Cola" and "Coca-Cola" are also homogeneous products.
With respect to other requirements, the method for the transaction price of similar goods is similar to the method for the transaction price of identical goods.
Methods 2 and 3 are rarely used, since 1) the law defines rather strict requirements for their application; 2) for the correct selection of the compared goods and the implementation of appropriate adjustments, special knowledge about the goods themselves (commodity science) and the characteristic features of their sales is required from the declarant and the customs officer; 3) a constantly updated, extensive, reliable, comprehensive price base.
If the customs value cannot be determined by the methodsBand 3, other methods are used.
In accordance with the Law, if the conditions for using method 1 are not met, it is necessary to use an alternative customs valuation base provided by method 2 to determine the customs value. The essence of this method is that,that the customs value of imported (assessed) goods is determined by using the transaction value with identical goods as a base,the customs value of which was determined by the declarant according to method 1 and accepted by the customs authority.
Underidenticalthe goods are understood to be identical in all respects with the evaluated goods, including the following characteristics:
Minor differences in appearance, such as: size, labels, color (if it is not a significant price-forming factor) – cannot serve as a basis for refusing to consider the goods as identical, if otherwise they meet the above requirements.
The goods being compared must necessarily be produced in the same country as the goods being evaluated, otherwise they cannot be considered identical.
Goods produced by different persons in the same country can be considered identical only when the declarant and the customs authority have no information about identical goods produced by the manufacturer of the imported goods.
For example, the Sony TV model KV-M2100 is not identical to the TV model Sony KV-25R1R, because one of the main consumer parameters of television receivers is the size of their diagonal (which mainly depends on the price): the first model has a kinescope diagonal of 21 inches, and the second one has 25 inches. The Funai 2100 A-MK8 TV is not identical to the Sony KV-M2100 TV (although they have the same diagonal size), because Sony and Funai manufacturers have different reputations in the market.
If, when using method 1, more than one transaction price is detected for identical goods that meet all the requirements of the Law, the lowest of them is used as the basis for determining the customs value of imported goods.
The transaction price of identical goods is used as the basis for determining the customs value of goods if these goods:
If identical goods were imported in a different quantity and (or) on other commercial terms, then it is necessary to make an appropriate adjustment to the initial transaction price with identical goods.
It should be noted that adjustments of this kind are carried out:
1) if it is clearly established that the price really depends on the commercial terms of sale and the quantity of the purchased goods;
2) if there is confirmation of the initial data by the relevant documents, the information contained in which should be reliable, quantified and the customs authorities should have the opportunity to verify them.
Undercommercial terms of salein this case, it is necessary to understand the price of the goods at various commercial levels, namely:
When evaluating using method 2, it is also necessary to ensure that all additional charges to the transaction price actually paid or payable are properly accounted for (part 2 of Article 19 of the Law). If necessary, that is, if discrepancies are found in the structure of the transaction price of the compared goods, it is necessary to make an appropriate adjustment, for example, for the costs of transporting goods, loading and unloading, insurance, etc.
Thus, an adjustment of the alternative transaction price can be carried out to compensate for differences in
If the price of the compared goods does not depend on the above factors, then no adjustment is made.
The Law of the Russian Federation "On Customs Tariff" establishes six methods for determining the customs value:
The determination of the customs value of goods should begin by the declarant with an attempt to apply method 1. And only if the conditions for the application of method 1 are not met, methods 2-6 are consistently applied. An exception is allowed only with respect to methods 4 and 5, which can be applied in any sequence, that is, it is possible to apply method 5 after method 3.
The law establishes that the main method of determining the customs value of goods is method 1, which corresponds to the Code of Customs Value, which provides for the maximum possible use for customs valuation of the transaction price. The experience of countries using this assessment system since 1981 shows that 90-98% of all export-import operations are assessed for customs purposes using this method.
Only for a very small number of transactions, the customs value is determined using methods 2-6, which are estimated, that is, when the customs value of the goods being evaluated is determined not on the basis of the transaction price, but by conducting appropriate valuation calculations involving information on other transactions. The next method to use is 6.
Next, we will consider in more detail all methods of determining the customs value of goods imported into the customs territory of the Russian Federation.
Part 1 of Article 19 of the Law defines that the customs value of goods imported into the customs territory of the Russian Federation isthe transaction price actually paid or payable for the imported goodsat the time of crossing the customs border of the Russian Federation.
In this case, we are talking about the sale of goods (payment for imported goods), providing for its transfer from the country of export to the country of import, that is, a foreign trade sale transaction that requires a seller willing to transfer ownership of goods imported into the Russian Federation for a certain amount, and a buyer willing to receive these goods in property for this amount. Thus, one of the main criteria (a prerequisite) for the application of method 1 is the fact of the transfer of ownership of goods imported into the Russian Federation.
If the goods are imported due to the execution of transactions that do not provide for the transfer of ownership rights to it from the foreign owner of the goods to its Russian recipient, method 1 cannot be applied to determine the customs value of such goods.
Such situations include, in particular, the following:
Term"price paid"it means that if the goods are fully paid before their customs assessment, that is, before the date of acceptance of the declaration for customs clearance, then this value should be taken as the basis for the assessment. If by the time of the customs valuation the payment for the assessed goods has not yet been made, then the initial basis for determining the customs value will be appliedthe price to be paid.The price actually paid or payable means the sum of all payments for the buyer's goods to the seller or to a third party, but in favor of the seller, that is, all direct and indirect payments.
The legislative documents on the customs value do not specify in what form the payment for the imported goods should be made. Payments can be made in any form permitted by the legislation of the Russian Federation. These can be settlements by bank transfers, the use of letters of credit, promissory notes and other forms of settlements. When calculating the participants of the transaction, so-called "indirect payments" to third parties may occur in favor of the seller of imported goods. Such payments include payment by the buyer of the seller's debts to a third party.
In accordance with the Russian customs legislation, all calculations on customs payments are carried outon the date of acceptance of the customs declaration for registration(unless otherwise provided), which is indicated in column 7 of the GTD. It is on this date, when determining the customs value, that the foreign currency in which the transaction was settled is converted into the currency of the Russian Federation.
The correct definition of the "place of import" of the goods into the customs territory of the Russian Federation is very important for an accurate customs assessment of the goods, since the Law establishes that the transaction price includes the costs of delivering the goods to the airport, port or other place of import into the territory of the Russian Federation (if these costs are not included in the transaction price).
For the purposes of determining the customs value underplace of importationunderstood:
Part 1 of Article 19 of the Law also establishes that certain components are included in the transaction price (the basis for calculating the customs value according to method 1). It should be noted that the components defined by Law are subject to inclusion in the customs value of imported goods only if they were not previously included in it. In practice, such additional charges to the transaction price are reflected in section "B" of the declaration of the DTS-1 form in the form of an appropriate additional charge.
At the same time, no other components may be added to the price actually paid or payable when determining the customs value, with the exception of those listed by Law. In addition, such additional charges must be documented, that is, added to the transaction price on the basis of objective and quantifiable data. Otherwise, the customs value cannot be determined by method 1.
Delivery costs of goodsconsist of:
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
License fees or other payments should be added to the transaction price only if they:
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).
1.A prerequisite for the application of method 1 isno restrictions on the buyer's rights to the evaluated product,with the exception of:
In practice, there are transactions when the buyer is limited in his rights to use, own or dispose of the purchased goods, which, as a rule, affects the price of the goods, of course, not in the direction of its increase. For example, a prerequisite for the purchase and sale of equipment is that the buyer does not have the right to resell (lease) it to third parties without the appropriate permission of a foreign seller. In such cases, method 1 cannot be used.
The exception to this condition, as already noted, are the restrictions established by the legislation of the Russian Federation. For example, requirements for obtaining a special permit, for the use of imported goods, testing, etc.
The restrictions of the geographical region in which goods can be resold mean territorial restrictions on the sale of goods that are introduced by a foreign seller. For example, the seller has in Russia, conditionally divided into regions, its official representatives in each of these regions. A representative of a foreign company has the right to resell imported goods only in the territory designated by the foreign seller. Restrictions on the buyer's rights of this kind cannot be grounds for refusing to use method 1.
Under the restrictions that do not significantly affect the price of goods, it is possible to indicate the restrictions characteristic of the commercial practice of industries (maintaining secrecy in the electronic industry in order to prevent industrial espionage), individual goods (fruits, vegetables that are influenced by seasonal factors).
The determination of the degree of "significance" of the impact of restrictions on the buyer's rights to imported goods on the transaction price, and hence on the possibility of using method 1 for customs assessment, is considered individually by the customs authority in each case.
2. Method 1 cannot be applied ifthe sale and the transaction price depend on compliance with the conditions, the quantitative impact of which on the transaction price cannot be taken into account.
As examples of conditions of this kind , the following situations can be specified:
the price of imported goods depends on the provision of certain services by the buyer to the seller (a foreign seller sells goods worth 150 thousand US dollars to a Russian buyer, provided that the buyer undertakes to provide him with certain information services.
the seller sets the price for imported goods, provided that the buyer also buys other goods in certain quantities (a foreign seller sells televisions at a price of $ 300 per unit, provided that a Russian buyer buys 5,000 car radios at a price of $ 75 per unit).
It should be noted that there are conditions that are generally accepted and apply to all participants in foreign economic activity, that is, those that do not affect the possibility of using method 1.
Such conditions include:
Method 1 is not applicable in cases where the data used by the declarant when declaring the customs value is not documented or is not quantified and reliable.
That is, the transaction price can be recognized by the customs authority, which means that the customs value can be determined by method 1 only if all its components are documented. The reliability requirements in this case mean that, firstly,customs authoritiesthey must be able to verify the documents submitted by the declarant (which means they must be available in Russia), secondly, the information contained in the documents submitted by the declarant should not contradict each other, otherwise method 1 cannot be used.
Method 1 cannot be applied also ifthe participants of the transaction are interdependent persons.
Interdependent persons are persons who satisfy at least one of the following criteria:
Information on the mutual dependence of the seller and the buyer, as well as on the presence or absence of the influence of this dependence on the transaction price, is indicated by the declarant.
However, this does not mean that in itself the existence of such interdependence between the parties to the transaction is automatically grounds for refusing to use method 1 for customs valuation. The law establishes that method 1 can be applied if the interdependence did not affect the transaction price.
Attention should be paid to the following: in accordance with the Law, the duty to provide the customs authority with reasonable evidence that the interdependence of the counterparties did not affect the transaction price falls on the declarant. The Customs authority determines the reliability and sufficiency of the submitted evidence. As a confirmation of this fact, documents must be submitted proving that this price level is typical for other transactions concluded between independent persons and corresponds to the price level of a free, competitive market. Otherwise, method 1 is not applicable.
Reasonable doubts that the price assigned to the dependent buyer is very low and, therefore, has been influenced by interdependence (even if the declarant tries to prove the opposite) may arise, for example, in the following cases: