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)
SECTION 1. KEY PROVISIONS Chapter 7. << >> Chapter 9. C H A P T E R 8. "The customs value of goods"
A r t i c l e 64.
General provisions on customs valuation
1. The customs value of goods imported into the customs territory of the customs union, is determined in accordance with the international agreement of the - members of a customs union that govern determination of customs value of goods transported across the customs border. The customs value of goods exported from the customs territory of the customs union, is determined in accordance with the laws of the State - a member of the Customs Union, customs authorities who issued the goods.
2. The customs value of goods imported into the customs territory of the customs union, is determined if the goods are actually crossed the customs border, goods for the first time after crossing the customs border shall be placed under the customs procedure, except for the customs procedure of customs transit. When you change the customs procedure the customs value of goods is the customs value of goods determined in accordance with the international agreement of the - members of a customs union that govern determination of customs value of goods transported across the customs border, the date of acceptance by the customs authorities the customs declaration when they are first placed under the customs procedure after the actual crossing of the customs border, unless otherwise stipulated by the customs legislation of the customs union.
3. Customs value of goods determined by the declarant or customs representative acting for and on behalf of the declarant, and in cases prescribed by this Code, - the customs authority.
4. The provisions of this chapter shall not apply to goods for personal use, through the customs border.
A r t i c l e 65.
Declaration of customs value of goods
1. Declaration of customs value of goods carried by declaring in a customs declaration of goods in accordance with standards established by Chapter 27 of this Code and this chapter.
2. Declaration of customs value of imported goods shall be effected by the application of information about the method of determining the customs value of goods, the value of the customs value of goods, the circumstances and conditions of foreign trade transactions pertaining to the determination of customs value of goods, as well as confirming the submission of their documents.
3. The information referred to in paragraph 2 of this article are declared in the declaration of customs value and is the information required for customs purposes.
Form a customs value declaration and rules for their completion are set by the Commission of the customs union.
Declaration of customs value is an integral part of the declaration of goods.
If the declaration of customs value in cases specified by the Commission of the customs union, do not fill out, information on the customs value of imported goods are declared in the declaration of goods. In identifying signs indicating that the statements in the declaration of goods information on the customs value of goods may be inaccurate or not properly certified, the customs authority may require the submission of a reasoned declaration of customs value.
4. The declared customs value of goods and present information that is relevant to its determination should be based on reliable, quantifiable and documented information.
5. The declarant or an authorized representative acting for and on behalf of the declarant is liable for in the declaration of customs value of false information and failure to perform duties under Article 188 of this Code, in accordance with the laws of - members of the customs union.
6. Cases in which when determining the customs value of goods there is a need to postpone a decision in respect of the customs value, as well as the procedure for declaring and control of customs value for such cases are set by the Commission of the customs union.
A r t i c l e 66.
Control of the customs value of goods
Control of the customs value of goods is carried out by customs authorities in the framework of the customs control, both before and after the release of goods, including the use of risk management systems.
Procedure for monitoring the customs value of goods shall be determined by the Commission of the customs union.
A r t i c l e 67.
Decisions regarding the customs value of goods
According to the results of the control of customs value of goods customs authority decides on the acceptance of the declared customs value of goods or the adjustment of the declared customs value of goods in accordance with the provisions of Article 68 of this Code that are brought to the declarant in a manner and form established by the Commission of the customs union.
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.
A r t i c l e 69.
The additional testing
1. In case of detection by customs authorities in carrying out the control of customs value of goods prior to their release signs indicating that the information on the customs value of goods may be inaccurate or declared information is not confirmed, the customs authority conducting additional inspections in accordance with this Code, the term and procedures of which are set by the Commission of the customs union.
In this case, the customs authority decides to conduct an additional inspection, which shall be communicated to the declarant. Decision of the customs authority should be justified and contain a list of specific indications that the information on the customs value of goods may be inaccurate or declared information is not confirmed. The order, timing and form of communicating the decision to conduct an additional test set by the Commission of the customs union.
Prior to the customs authority on the results of additional testing solutions against the goods customs value control of the customs value of goods shall be considered incomplete.
2. If additional testing can not be carried out within the terms established by Article 196 of this Code for the release of goods, the decision to conduct an additional test is not grounds for refusing to release the goods. Issue is subject to the provision declaring the payment of customs duties and taxes, as computed by the customs authority in accordance with paragraph 2 of Article 88 of this Code.
3. To conduct further verification of information stated on the customs value of goods, the customs authority may request the declarant additional documents and information and set a date for the submission, which should be sufficient for this, but does not exceed the limit fixed by Article 170 of this Code.
The declarant shall submit the requested customs authority additional documents and information or provide a written explanation of the reasons why they can not be represented.
Declarant has the right to prove the validity of using the chosen method of determining the customs value of goods and authenticity of documents and information.
4. If the declarant has not provided the requested customs authority of documents, information, and (or) to explain the reasons why they can not be presented, or such information and documents do not address the reason for the additional inspection specified in paragraph 1 of this Article, the customs authority on the results of additional test decides on the adjustment of the declared customs value of goods based on information available to it and meets the requirements of the contract states - members of a customs union, regulating the customs value of goods transported across the customs border of the customs union.
5. If the results of further verification by the customs authority of the decision on accepting the application declaring the customs value of goods, the refund (credit) amounts of security shall be in accordance with Article 90 of this Code.