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
A r t i c l e 361.
The customs value of goods for personal use
1. The customs value of goods for personal use is determined based on the declared value of these individual items, confirmed the original documents containing information about the cost of goods for personal use.
When importing goods for personal use by individuals to the customs territory of the customs union in the customs value of goods does not include costs for shipping and insurance of the goods before their arrival after their arrival in the customs territory of the customs union.
2. In the absence of a natural person transporting the goods for personal use, necessary documents and (or) information on the value of those goods, or if there is reasonable cause to believe that the documents submitted by the person and (or) data are not reliable, the customs official shall determine the customs cost of goods on the basis of information available to the customs authority pricing information on similar products, including on the basis of data listed in the directories of foreign firms engaged in retail sale of similar goods.
Individual shall be entitled to prove the authenticity of the information presented for customs valuation.
In this paper, under the same goods means goods which have characteristics close to those of imported goods, that is comparable to the imported goods for its intended purpose, use, quality, technical and other characteristics.