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 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.