The customs assessment according to method 4 is based onthe unit price of the goods at which the evaluated goods (identical or homogeneous) are sold in the largest batch on the territory of the Russian Federation no later than 90 days from the date of import of the evaluated goods to the participant of the transaction,who is not an interdependent person with the seller.
In order to use the sale price on the domestic market of valued or identical or similar goods as a basis for determining the customs value, this sale must meet the following conditions:
Determination of customs value based oninternal pricesthe product provides for the allocation of those elements from the latter that are characteristic only for the domestic market, that is, those costs that are incurred after the import of the assessed goods into the territory of the Russian Federation and are not subject to inclusion in the customs value.
Part 3 of Article 22 of the Law establishes that the following components are deducted from the price of a unit of goods:
Also, in accordance with part 4 of Article 22 of the Law, the value added as a result of assembly or further processing is deducted from the price of the goods, if necessary.
When choosing sales, it is necessary to take into account that
The concept"sale of goods in an unchanged condition" means,that operations of a production nature (including assembly), furtherprocessinggoods, etc. are considered as operations that change the condition of the imported goods. Unpacking, simple repacking for the domestic market are not considered as such; natural changes (shrinkage of goods, evaporation for liquids) are also considered as preserving them unchanged.
One of the main problems of applying method 4 is the choice of the price at which the largest aggregated (aggregate) quantity of goods was sold after importation into the country to domestic buyers of the first commercial level, not related to the importer. To determine such a quantity, it is necessary to summarize the data on all sales of goods at a certain price. The largest total number of units of goods sold at one price, and will represent the largest aggregated number of units of goods.
The largest number of units of goods sold at one price in this case is 130. Thus, as a basis for determining the customs value according to method 4, the unit price of the goods for the largest aggregated batch in the amount of $ 180 will be used.
In the event that it turns out that the same batches of goods were sold at different unit prices, the lowest of them will be used as the basis for determining the customs value.
If not the whole lot of goods has been sold, but only part of it, then the decision on the sufficiency of the quantity sold for the application of method 4 should be made individually for each specific case. For an expensive product (equipment), the sale of two or three units may be sufficient, and for the sale, for example, of small spare parts, the sale of 200-300 pieces may be considered insufficient.