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Verification of the correctness of determining the customs value of goods when using method 1

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  1. When checking the correctness of the fillingDTS(in cases when it is filled in) authorized officials check the compliance of the following information stated in the DTS with the information contained in the submitted documents:
    • about the name (surname, first name, patronymic (if any), address of residence (for individuals) of the seller and the buyer, as well as the address of their location - information in the invoice (invoice) of the seller;
    • about the number and date of the invoice (invoice) in the DTS - the information specified in the invoice (invoice) andDT;
    • about the number and date of the foreign trade agreement (contract), as well as the number and date of the current annexes, additions and amendments to it in the DTS - the information specified in this agreement, annexes and amendments to it, as well as in the DT;
    • about the terms of delivery in the DTS - the terms of delivery in the invoice (invoice), foreign trade contract;
    • about the amount of the price actually paid or payable in the DTS - the amount indicated in the invoice (invoice) and DT;
    • about the exchange rate in the DTS - the exchange rate specified in the DT;
    • on the amount of additional charges and (or) deductions provided for by the Agreement in the DTS - information contained in invoices (invoices) and other documents;
    • about the information about the person who compiled the DTS - to the information specified in the DT.
  2. When checking the correctness of the declarant's (customs representative's) choice of the method of determining the customs value of goods, authorized officials perform the following actions:
    1. specify the nature of the transaction and the declared customs procedure;
    2. establish that there is a sale of goods for export to the customs territoryThe EAEUand the transaction is a foreign trade purchase and sale transaction.
      Documentary evidence of the existence of the sale of goods for export to the customs territory of the EAEU are foreign trade purchase and sale agreements (paid supply agreements), commercial, bank (payment), as well as other documents. If there is no sale of goods for export to the customs territory of the EAEU (for example, gratuitous delivery, barter transaction)customs valuecannot be determined in accordance with articles 4 and 5 of the Agreement;
    3. check and make sure that the following conditions are met for accepting the transaction value as customs value:
      • a) there are no restrictions on the rights of the buyer to use and dispose of the goods (for example, restriction of the right to resell the goods), except for restrictions that:
        • established by a joint decision of the EAEU bodies;
        • restrict the geographical region in which goods can be resold;
        • they do not significantly affect the cost of goods.
          If there are such restrictions, the customs value cannot be determined in accordance with Articles 4 and 5 of the Agreement.;
      • b) the sale of goods or their price does not depend on any conditions or obligations, the impact of which on the price of goods cannot be quantified (for example: the purchase of goods of one name in high demand, only if another product is purchased with a low level of demand; participation in the transaction of third parties not provided for by a foreign economic transaction, bearing the costs associated with the acquisition, storage, formation of goods, reimbursed by the buyer; the price actually paid or payable forproduct, reduced by increasing the cost of services provided by the contract);
      • c) no part of the income or proceeds from the subsequent sale of goods, other disposal or use of goods by the buyer will be owed directly or indirectly to the seller, except in cases where additional charges may be made in accordance with article 5 of the Agreement.
        If the DTS indicates the existence in the foreign trade agreement and (or) in other documents of conditions according to which part of the income received as a result of subsequent sales of goods, disposal of goods in another way or their use will be owed directly or indirectly to the seller, authorized officials make sure that such amount of income is quantified, documented and correctly stated in the DTS;
      • d) the buyer and the seller are interrelated persons and the information provided by the declarant (customs representative) or received by the customs authority in another way indicates that the relationship between the seller and the buyer did not affect the value of the transaction.
  3. If the conditions for accepting the transaction value as customs value are met, authorized officials verify the correctness of the declarant's (customs representative's) determination of the structure of the declared customs value.When checking the correctness of the calculations made by the declarant (customs representative), authorized officials perform the following actions:
    1. check the correctness of determining the basis for calculating the customs value in the DTS:
      • a) the correctness of the calculations of the price actually paid or payable, taking into account discounts (if they were provided for), and the possibility of taking them into account during customs valuation;
      • b) the existence of contractual relations between the seller and the buyer of goods, providing for indirect payments of the buyer to the seller or in favor of the seller to third parties (for example, payments for advertising to repay part of the cost of goods);
      • c) the correctness of the application of the exchange rate and the conversion into the currency of the Russian Federation of the amount in foreign currency;
    2. verify the necessity and correctness of making additional charges to the price actually paid or payable when determining the customs value by establishing the following facts:
      • a) whether remuneration to intermediaries (agents) and remuneration to representatives acting on behalf of and (or) on behalf of the seller was carried out by the buyer separately from the price actually paid or payable (for example, remuneration for the organization of cargo transportation);
      • b) whether the buyer has paid separately from the price actually paid or payable, the cost of packaging, which for customs purposes is considered as a whole with imported goods;
      • c) whether the buyer paid separately from the price actually paid or payable, the cost of packaging, including the cost of packaging materials and packaging work;
      • d) whether deliveries (directly or indirectly, free of charge or at a reduced price) are provided by the buyer to the seller of goods and services specified in subparagraph 2 of paragraph 1 of Article 5 of the Agreement;
      • e) whether a part of the income (revenue) received as a result of the subsequent sale, disposal in another way or use of imported goods is owed directly or indirectly to the seller;
      • f) whether the buyer paid (in whole or in part) for transportation (transportation), loading, unloading or reloading and other operations related to their transportation (transportation) of goods to the place of arrival in the unified customs territory of the EAEU separately from the price actually paid or payable;
      • g) whether the buyer made the payment (in whole or in part) separately from the price actually paid or payable insurance in connection with the international transportation of goods;
      • h) whether the foreign economic transaction provides for licensing and other similar payments for the use of intellectual property objects (including payments for patents, trademarks, copyrights) that relate to the goods being evaluated (imported) and which the buyer has directly or indirectly made or should make as a condition for the sale of the goods being evaluated, in an amount not included in the the price actually paid or payable for these goods.If, according to the results of the specified audit, the need for additional charges to the price actually paid or payable is revealed, then authorized officials check:
        • have the declarant (customs representative) made accruals in determining the customs value in full;
        • are the data used by the declarant (customs representative) in the implementation of these charges documented and quantified and reliable;
    3. deductions from the price actually paid or payable, and provided for in Article 5 of the Agreement, declared by the declarant (customs representative), are accepted by the customs authority in the following cases:
      • if the deductions declared by the declarant (customs representative) are provided for in paragraph 2 of Article 5 of the Agreement;
      • if the claimed deductions from the price actually paid or payable are highlighted in the foreign trade agreement and in the invoice or separate invoice;
      • if the data used by the declarant (customs representative) in the implementation of these deductions are documented and are quantified and reliable.
  4. Verification of the correctness of the documentary confirmation of the customs value declared by the declarant (customs representative) and all its components consists in assessing the sufficiency and reliability of the documents submitted by the declarant (customs representative) and the information contained therein for the purposes of determining the customs value.
    When checking the documentary confirmation of the declared customs value and all its components, authorized officials check the documents on the basis of which the declaration for goods and DTS are filled in, as well as the following information:
    • a list of goods indicating for each of them the full name, information about trademarks, brands, models, articles, standards and similar technical and commercial characteristics, the name of the manufacturer, due to the actual discrepancy between the quantity and quality of the goods to the terms of the transaction;
    • payment terms and conditions;
    • terms of delivery of the goods;
    • conditions for granting discounts to the price actually paid or payable, if discounts are provided.Authorized officials, as part of the verification of documentary confirmation of the declared customs value and all its components, also check the absence of discrepancies and contradictions between similar information in documents expressing the content of the transaction, as well as commercial, transport, payment (settlement) and other documents relating to the same goods.
      If there are signs ofinvalidity documents submitted in support of the declared information in the declaration for goods and DTS, the method of determining the customs value in accordance with Article 4 of the Agreement is not applied.
  5. The final stage of verifying the correctness of the determination of the customs value, aimed at compliance by the declarant (customs representative) with the requirements established by the law of the EAEU and the legislation of the Russian Federation on customs affairs, is to verify the correctness of the determination by the declarant (customs representative) of the customs value using the RMS, including by comparing the declared customs value of goods with the information available in the customs authority on the value transactions with identical and (or) similar goods sold and imported into the customs territory of the EAEU, the cost of their sale on the domestic Russian market, as well as information about the cost of goods according to official catalogs and price lists (public offers) (hereinafter - price information).