There may be situations when, in accordance with the requirements established by Law, methods for determining the customs value 1-5 cannot be applied.
In such cases, a backup method is used – method 6.
Part 1 of Article 24 of the Law describes this method in a fairly general way: "In cases wherecustoms valueit cannot be determined by the declarant as a result of the consistent application of the methods of determining the customs value specified in Articles 19-23 of this Law, or if the customs authority considers that these methods of determining the customs value cannot be used, the customs value of the assessed goods is determined bytaking into account world practice."
World practice is based primarily on the GATT Agreement/WTOaccording to the customs valuation of goods. Since Part 1 of Article 12 of the Law establishes that the system for determining customs value is based on the general principles of customs valuation adopted in international practice, and also, taking into account the planned accession of the Russian Federation to the GATT/WTO, it is necessary to use norms and rules that meet the requirements of this international organization.
In accordance with the above Agreement, the evaluation using the backup method must comply with the methods established by law, but at the same time a certain flexibility in their application is permissible. At the same time, within the framework of the reserve method, the established sequence of methods for determining the customs value of goods must be observed.
Let's consider the possibility of a flexible approach to using methods 1-5 as part of the backup method.
1. At the transaction price of imported goods (method 1).If there is no documentary confirmation of the components of the customs value declared by the declarant (but otherwise the conditions for using method 1 are met), within the framework of the reserve method, an assessment of these components can be made based on the price information available to the buyer (declarant) and/or the customs authority. For example, in the absence of appropriate documentary evidence of any of the additional charges to the transaction price to be included in the customs value of the goods, their amount can be determined by calculation, by comparison with the generally accepted level of costs for similar components, based on expert assessment. So, if the Russian buyer provided the fuel to the manufacturer of the goods free of charge, which was consumed during the production of the estimated goods, the cost of fuel is subject to inclusion in the customs value of the imported goods. If the declarant does not have documentary evidence of the cost of fuel and methods 2-5 are not applicable, flexible use of method 1 within method 6 may add its value to the customs value of the assessed goods on the basis of expert assessment.
2. At the transaction price with identical or similar goods (methods 2 and 3).With regard to such goods, flexibility is allowed with respect to the timing of the import of identical or similar goods.
In addition, the customs value of identical or similar goods produced by another manufacturer not only in the country of export, but also in any other country can be considered as the basis for determining the customs value of imported goods using the reserve method, which provides for flexible application of method 2 (3) within its framework. For example, to determine the customs value of the Gold Star 20D60 TV by the reserve method, it is possible to use the customs value of the Philips 20G8552/59R TV.
The cost of identical or similar goods, previously determined not only by method 1, but also by methods 4 and 5, can also be used as a basis for determining the customs value.
3. Cost subtraction (method 4).In this case, a flexible interpretation may be allowed regarding the timing of the sale of goods on the domestic market, as well as in what form they were imported.
In the absence of identical (homogeneous) goods sold on the domestic market of the Russian Federation, when choosing goods for customs evaluation, it is allowed to expand the scope of the compared goods, namely: goods of the same class or type, that is, having the same reputation on the market as the goods being evaluated, and being interchangeable with the consumer, can be considered. Goods can be imported both from the same country and from other countries.
It is also possible to use sales of goods between the seller and the buyer, who are interdependent persons with appropriate amendments to the sale price.
In general, when using the reserve method, greater flexibility is also allowed compared to other methods: in the use of information price lists, price lists and other price guides; in the use of statistical data on generally accepted levels of commission fees, discounts, profits, transport tariffs, etc. (taking into account the terms of delivery of the evaluated goods and other factors, affecting the price level).
When determining the customs value according to method 6, catalogs containing a detailed description of goods, commercial offers indicating prices for the supply of specific goods to the Russian Federation, stock quotes can also be used.
The general requirement for all initial price data used to determine the customs value by the reserve method is their strict targeting, that is, the price must relate to a specific product that is described in such a way that it can be uniquely identified (the commercial name of the product, its description at the assortment level, information about the manufacturer, material, from which it is madeproduct, technical parameters and other characteristics depending on the type of product).
A prerequisite for using method 6 is also to ensure the maximum possible similarity of goods (that is, when considering the proposed analogues, identical goods are first selected to compare the cost of goods, then homogeneous, and in their absence, goods of the same class or type).
Part 2 of Article 24 of the Law establishes that as a basis for determining the customs value of goods by the reserve method cannot be used:
Thus, it is not allowed to use averaged data on generalized groups of goods (clothing, perfumes, wine, cars, shoes, etc.) for the purposes of customs valuation within the reserve method.
When applying the backup methoddeclarantmay request from the customs authority the price information available to it on the relevant goods and use it in calculations when determining the customs value.