The Law of the Russian Federation "On Customs Tariff" establishes six methods for determining the customs value:
The determination of the customs value of goods should begin by the declarant with an attempt to apply method 1. And only if the conditions for the application of method 1 are not met, methods 2-6 are consistently applied. An exception is allowed only with respect to methods 4 and 5, which can be applied in any sequence, that is, it is possible to apply method 5 after method 3.
The law establishes that the main method of determining the customs value of goods is method 1, which corresponds to the Code of Customs Value, which provides for the maximum possible use for customs valuation of the transaction price. The experience of countries using this assessment system since 1981 shows that 90-98% of all export-import operations are assessed for customs purposes using this method.
Only for a very small number of transactionscustoms valueit is determined by methods 2-6, which are estimated, that is, when the customs value of the goods being evaluated is determined not on the basis of the transaction price, but by conducting appropriate valuation calculations involving information on other transactions. The next method to use is 6.
Next, we will consider in more detail all methods of determining the customs value of goods imported into the customs territory of the Russian Federation.