Comparison of the declared customs value with customs data
Actions of customs officials when comparing the declared customs value of goods with the price information available in the customs authorities
When assessing the reliability of the customs value of the goods declared by the declarant (customs representative), authorized officials compare andanalysisthe declared customs value with the price information available in the customs authority, including using the results of a comparative analysis of the information on the declared customs value with the information contained in the central database of the Unified Automated Information System of customs authorities, formed by special software tools that ensure the use of the ACT technology, in the following order:
on the basis of the data declared by the declarant (customs representative), the customs value of the goods is calculated for the main or additional unit of measurement;
ensure the selection of the source of information for comparison in such a way that the description of the goods selected for comparison, its commercial, qualitative and technical characteristics, delivery conditions most closely match the description, characteristics, delivery conditions of the goods being evaluated, as well as the terms of the transaction with the goods being evaluated; in this case, the customs authority selects the source of price information that is most degree meets the following requirements:
a) the availability of an accurate description of the product: the commercial name of the product, a description at the assortment level, information about the manufacturer, material, technical parameters and other characteristics that affect the cost of this type of product;
b) ensuring the maximum possible similarity of the compared goods, meaning that when choosing a source of information, the customs authority selects identical goods for comparison, then homogeneous goods, and in their absence - goods of the sameclass or type. For the purposes of analysis and selection of comparable goods, the customs authority may contact persons importing and (or) selling identical, homogeneous goods or goods of the same class or type, or to the plant processing (processing) them, for advice and more detailed information about physical and other characteristics, quality and the reputation of such products (for example, informational handouts, operating instructions, catalogs with product descriptions). The information can be obtained by the customs authority in any way not prohibited by the legislation of the Russian Federation, including using the Internet information and telecommunications network;
from the selected source of price information, the price of a unit of goods of the same class or type (identical, homogeneous) is determined;
if necessary, price information is adjusted to account for differences in commercial levels of sale (wholesale, retail and other) and (or) in quantity, in additional charges specified in Article 5 of the Agreement, between the goods being evaluated and price information;
the value of the customs value of the goods declared by the declarant (customs representative) is compared with the verification value.
Comparison and analysis are carried out by officials of the customs authority using sources of information available in the customs authority, including those received from higher customs authorities, as well as those received from other bodies, organizations.
When using the price information of goods on the domestic markets of the member states of the Eurasian Economic Union , it is necessary to deduct the following amounts:
remuneration to an agent (intermediary), usually paid or payable, or price surcharges, usually made to make a profit and cover commercial and management expenses in connection with the sale of goods of the same class or type, including imported from other countries, in the single customs territory of the Eurasian Economic Union;
ordinary expenses for transportation (transportation) carried out in the single customs territory of the Eurasian Economic Union, insurance, as well as other expenses related to such operations on the territory of the member states of the Eurasian Economic Union;
customs duties, taxes, fees applied in accordance with the legislation of a member state of the Eurasian Economic Union, other taxes payable in connection with the import and (or) sale of goods into the single customs territory of the Eurasian Economic Union or with their sale in this territory, includingtaxesand fees of the subjects of this member state of the Eurasian Economic Union and local taxes and fees.
Authorized officials of the customs body make a decision to accept the customs value declared by the declarant (customs representative) (Article 67 of the Code), if the conditions established by paragraph 1 of Article 4 of the Agreement for accepting the transaction value as the basis for determining the customs value are met and there are no signs indicating that information about the customs value may be unreliable.
If, based on the results of comparison and analysis of the customs value declared by the declarant (customs representative) with the price information available to the customs authority, a discrepancy is revealed between the value of the customs value of the goods declared by the declarant (customs representative) and the verification value, or the declared information is not properly confirmed, in this case, in accordance with paragraph 1 of Article 69 of the Code, the customs authority conducts additional verification in a timely manner and in accordance with the law of the Eurasian Economic Union.