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Method for the transaction price of imported goods - method 1

Part 1 of Article 19 of the Law defines that the customs value of goods imported into the customs territory of the Russian Federation isthe transaction price actually paid or payable for importedproduct at the time of crossing the customs border of the Russian Federation.

In this case, we are talking about the sale of goods (payment for imported goods), providing for its transfer from the country of export to the country of import, that is, a foreign trade sale transaction that requires a seller willing to transfer ownership of goods imported into the Russian Federation for a certain amount, and a buyer willing to receive these goods in property for this amount. Thus, one of the main criteria (a prerequisite) for the application of method 1 is the fact of the transfer of ownership of goods imported into the Russian Federation.

If the goods are imported due to the execution of transactions that do not provide for the transfer of ownership rights to it from the foreign owner of the goods to its Russian recipient, method 1 cannot be applied to determine the customs value of such goods.

Such situations include, in particular, the following:

  • imported goods are not subject to sale;
  • import of gifts, samples, and promotional items delivered free of charge;
  • goods imported on consignment for sale, which will be sold after their import at the expense of the supplier;
  • goods imported by subsidiaries, branches, representative offices, structural divisions that are not independent subjects of economic (entrepreneurial) activity;
  • goods imported for rental, rental or for hire.

 Term"price paid"it means that if the goods are fully paid before their customs assessment, that is, before the date of acceptance of the declaration for customs clearance, then this value should be taken as the basis for the assessment. If by the time of the customs valuation the payment for the assessed goods has not yet been made, then the initial basis for determining the customs value will be appliedthe price to be paid.The price actually paid or payable means the sum of all payments for the buyer's goods to the seller or to a third party, but in favor of the seller, that is, all direct and indirect payments.

The legislative documents on the customs value do not specify in what form the payment for the imported goods should be made. Payments can be made in any form permitted by the legislation of the Russian Federation. These can be settlements by bank transfers, the use of letters of credit, promissory notes and other forms of settlements. When calculating the participants of the transaction, so-called "indirect payments" to third parties may occur in favor of the seller of imported goods. Such payments include payment by the buyer of the seller's debts to a third party.

In accordance with the Russian customs legislation, all calculations on customs payments are carried outon the date of acceptance of the customs declaration for registration(unless otherwise provided), which is indicated in column 7 of the GTD. It is on this date, when determining the customs value, that the foreign currency in which the transaction was settled is converted into the currency of the Russian Federation.

The correct definition of the "place of import" of the goods into the customs territory of the Russian Federation is very important for an accurate customs assessment of the goods, since the Law establishes that the transaction price includes the costs of delivering the goods to the airport, port or other place of import into the territory of the Russian Federation (if these costs are not included in the transaction price).

 For the purposes of determining the customs value underplace of importationunderstood:

  1. for air transportation – the destination airport or the first airport on the territory of the Russian Federation in which the aircraft carrying goods lands and where the goods are unloaded;
  2. for sea and river transportation – the first port of unloading or port of transshipment on the territory of Russia, if the fact of transshipment of goods is confirmed by the customs authority of this port;
  3. for transportation by other modes of transport – the location of the checkpoint at the customs border of the Russian Federation on the route of the goods;
  4. for goods delivered by mail, there is an international postal exchange point.

 Part 1 of Article 19 of the Law also establishes that certain components are included in the transaction price (the basis for calculating the customs value according to method 1). It should be noted that the components defined by Law are subject to inclusion in the customs value of imported goods only if they were not previously included in it. In practice, such additional charges to the transaction price are reflected in section "B" of the declaration of the DTS-1 form in the form of an appropriate additional charge.

At the same time, no other components may be added to the price actually paid or payable when determining the customs value, with the exception of those listed by Law. In addition, such additional charges must be documented, that is, added to the transaction price on the basis of objective and quantifiable data. Otherwisecustoms valuecannot be determined by method 1.