Application
To the Contract about the Customs code
Customs union accepted
By the decision of Interstate Council
The Euroasian economic community
( Supreme body of customs union)
At a level of the chapters of the states
From November 27, 2009 N 17
(unofficial translation)
A r t i c l e 68.
Adjustment of the customs value of goods
1. Decision on the adjustment of the declared customs value of goods taken by customs authorities in the control of customs value, both before and after the release of the goods if the customs authority or the declarant was found that stated incorrect information on customs valuation of goods, including wrongly chosen method of determining the customs value of goods and (or) to determine the customs value of goods. Taken by the customs authorities of the decision on the adjustment of the declared customs value of goods shall contain the reasons and duration of its execution.
2. When the customs authority decision on adjustment of customs value of goods prior to their release declarant is obligated to make an adjustment of false information and pay duties and taxes in an amount calculated from the adjusted data, at a time, not exceeding the period of release of the goods stipulated in Article 196 of this Code.
If the declarant in a period not exceeding the period of release of goods is not accomplished correction of false information and are not paid additionally charged customs duties, taxes, customs authorities refuse to release the goods.
3. When the customs authority decision on adjustment of customs value of goods after the release of the declarant is corrected false information and pay duties and taxes in an amount calculated from the adjusted data.
In case of disagreement with this decision, declaring adjustment of the declared customs value of goods and recalculation of payable customs duties and taxes by the customs authority.
4. Adjustment of the customs value of goods and recalculation of payable customs duties and taxes before and after the release of goods, as well as their term of payment made in the manner and form established by the Commission of the customs union.