Methods 2 and 3 are based on the same principles: the value of goods under another transaction is used as the basis for determining the customs value of imported (valued) goods. In this case, a prerequisite is thatcustoms valueThe compared goods were determined by method 1. The differences in these methods consist in the concept of identical and homogeneous goods.
Underhomogeneousit means goods that, although not identical in all respects, have similar characteristics and consist of similar components, which allows them to perform the same functions as the evaluated goods and be commercially interchangeable (part 1 of Article 21 of the Law).
When determining the uniformity of goods, the following features are taken into account:
Goods are not considered homogeneous or identical if their design, development work on them, decoration and design, and other similar works are carried out after importation into the Russian Federation.
Thus, when deciding whether goods can be considered as homogeneous, it is necessary to analyze the following parameters:
Baby diapers of the same characteristics are imported from two different manufacturers located in the same country. At the same time, each manufacturer of diapers has its own trademark. However, diapers made by these companies have the same standard and the same quality. They enjoy the same reputation in the market of the importing country. Can these products be considered as identical or homogeneous?
Although manufacturers use different trademarks, diapers have the same standards, quality and reputation in the market. Therefore
1) since diapers have different trademarks, they cannot be considered as identical goods;
2) on the other hand, although diapers are not the same in all respects, they still have the same characteristics, which gives them the opportunity to perform the same functions. Due to the fact that the goods are made taking into account the same standards, from the same raw materials, are the same in terms of quality and reputation in the market and have a certain trademark, they should be considered as homogeneous, even despite different trademarks.
Carbonated drinks "Pepsi-Cola" and "Coca-Cola" are also homogeneous products.
With respect to other requirements, the method for the transaction price of similar goods is similar to the method for the transaction price of identical goods.
Methods 2 and 3 are rarely used, since 1) the law defines rather strict requirements for their application; 2) for the correct selection of the compared goods and the implementation of appropriate adjustments, special knowledge about the goods themselves (commodity science) and the characteristic features of their sales is required from the declarant and the customs officer; 3) a constantly updated, extensive, reliable, comprehensive price base.
If the customs value cannot be determined by the methodsBand 3, other methods are used.