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Verification of the correctness of the declaration of the customs value of goods

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  1. Verification of the correctness of the declaration of the customs value of goods is carried out in accordance with the Procedure for declaring the customs value of goods approved by the Decision of the Customs Union Commission dated 20.09.2010 No. 376 "On the procedures for declaring, controlling and adjusting the customs value of goods" (hereinafter - the Procedure for declaring the customs value of goods), including using the results of the analysis of information contained in electronic documents generated by special software tools that ensure the use of automated customs value control technology (hereinafter referred to as the ACTS technology), and within the time limits established by the law of the Eurasian Economic Union and the legislation of the Russian Federation on customs.When checking the correctness of the declaration and adjustment of the customs value of goods, regardless of the method chosen by the declarant (customs representative) for determining it, the authorized official of the customs authority performs the following actions:
    1. verification of the availability of documents provided for by the list of documents confirming the declared customs value of goods, according to Appendix No. 1 to the Procedure for declaring the customs value of goods;
    2. verification of the correctness of filling in the customs value declaration (hereinafter -DTS) (in cases where it is filled in), which includes the following actions:
      • checking the completeness and correctness of filling in the DTS column in accordance with the rules for filling in DTS-1 and DTS-2, defined by the Procedure for declaring the customs value of goods;
      • verification of compliance of the information contained in the DTS with the information specified in the documents submitted in confirmation of the declared information on the customs value and in the goods declaration (hereinafter -DT);
    3. verification of the correctness of the declarant's (customs representative's) application of the method of determining the customs value of goods established by the law of the Eurasian Economic Union, which includes the following actions:
      • verification of compliance of the chosen method of determining the customs value with the type and conditions of a foreign economic transaction;
      • verification of compliance with the conditions for the application of the method of determining the customs value;
    4. verification of the correctness of the determination by the declarant (customs representative) of the structure of the declared customs value, which includes the following actions:
      • verification of the correctness of determining the basis for determining the customs value;
      • verification of the reliability of additional charges to the price actually paid or payable for the goods being evaluated and the correctness of their quantitative determination;
      • verification of the validity of the deductions declared by the declarant (customs representative) from the basis for determining the customs value and the correctness of their quantitative determination;
    5. verification of documentary confirmation of the declared customs value and all its components (additional charges and deductions), including verification of compliance with the information specified in the submitted documents;
    6. assessment of the reliability of the customs value declared by the declarant using a risk management system (hereinafter referred to as the RMS).