Method for the transaction price with identical goods - method 2

In accordance with the Law, if the conditions for using method 1 are not met, it is necessary to use an alternative customs valuation base provided by method 2 to determine the customs value. The essence of this method is that,whatcustoms valueimported (valued) goods are determined by using the transaction value with identical goods as a base,the customs value of which was determined by the declarant according to method 1 and accepted by the customs authority.

Underidenticalthe goods are understood to be identical in all respects with the evaluated goods, including the following characteristics:

  • physical characteristics;
  • quality;
  • reputation in the market;
  • country of origin;
  • manufacturer.

Minor differences in appearance, such as: size, labels, color (if it is not a significant price-forming factor) – cannot serve as a basis for refusing to consider the goods as identical, if otherwise they meet the above requirements.

The goods being compared must necessarily be produced in the same country as the goods being evaluated, otherwise they cannot be considered identical.

Goods produced by different persons in the same country can be considered identical only when the declarant and the customs authority have no information about identical goods produced by the manufacturer of the imported goods.

For example, the Sony TV model KV-M2100 is not identical to the TV model Sony KV-25R1R, because one of the main consumer parameters of television receivers is the size of their diagonal (which mainly depends on the price): the first model has a kinescope diagonal of 21 inches, and the second one has 25 inches. The Funai 2100 A-MK8 TV is not identical to the Sony KV-M2100 TV (although they have the same diagonal size), because Sony and Funai manufacturers have different reputations in the market.

If, when using method 1, more than one transaction price is detected for identical goods that meet all the requirements of the Law, the lowest of them is used as the basis for determining the customs value of imported goods.

The transaction price of identical goods is used as the basis for determining the customs value of goods if these goods:

  • a)sold for import into the territory of the Russian Federation;
  • b)imported at the same time or not earlier than 90 days before the import of the assessed goods;
  • c)imported on the same commercial terms as the evaluated goods.

If identical goods were imported in a different quantity and (or) on other commercial terms, then it is necessary to make an appropriate adjustment to the initial transaction price with identical goods.

It should be noted that adjustments of this kind are carried out:

1) if it is clearly established that the price really depends on the commercial terms of sale and the quantity of the purchased goods;

2) if there is confirmation of the initial data by the relevant documents, the information contained in which should be reliable, quantified and the customs authorities should have the opportunity to verify them.

Undercommercial terms of salein this case, it is necessary to understand the price of the goods at various commercial levels, namely:

  • wholesale price;
  • retail price;
  • the price of the final consumer.

When evaluating using method 2, it is also necessary to ensure that all additional charges to the transaction price actually paid or payable are properly accounted for (part 2 of Article 19 of the Law). If necessary, that is, if discrepancies are found in the structure of the transaction price of the compared goods, it is necessary to make an appropriate adjustment, for example, for the costs of transporting goods, loading and unloading, insurance, etc.

Thus, an adjustment of the alternative transaction price can be carried out to compensate for differences in

  • commercial terms (commercial level);
  • quantity of goods sold;
  • transportation, insurance and other expenses for the delivery of goods;
  • methods of purchasing goods (using intermediaries or not);
  • other differences in the composition and level of additional charges to the price actually paid or payable, and deductions from it).

If the price of the compared goods does not depend on the above factors, then no adjustment is made.