The system of determining the customs value of goods (customs valuation) is based on the main principles accepted at the international level. These general principles apply to goods brought into the customs territory.
Rules for customs assessment of goods in accordance with the Customs Code "About customs tariff" It is determined by AR law. Customs valuation rules are determined by this law by the relevant executive authority.
The rules for determining the customs value of goods should be based on simple and fair criteria defined by legislation. It is not permissible to differentiate the procedures of customs assessment according to the sources of supply of goods.
Declaration of the customs value of goods
In order to transfer the goods across the customs border, the customs value of the goods must be declared by the declarant to the AR customs authority. The customs authority controls the determination of the customs value.
The rules for declaration of goods taken across the customs border are determined by the relevant executive authority.
The customs authority may use the submitted confidential and confidential information for customs assessment. However, in all other cases, except for the cases determined by the court decision, it is not allowed to share this information with other state bodies or a third party without the permission of the person or the state body that provided the information.
Methods of determination of customs value
The customs value of goods entering the customs territory is determined by the following methods:
- with the bargain price of the goods;
- with the bargain price of the same goods;
- with the bargain price of similar goods;
- by the cost deduction method;
- by the method of collecting value;
- by backup method.
The main method of determining the customs value is the valuation of the goods at the bargain price. If it is not possible to use this method, other methods are applied. The application of other methods should be carried out consistently. In this case, the determination of the value is carried out according to the sequence of the above methods. It should be noted that, according to the choice of the declarant, the methods of deducting the value and adding the value can be applied in any order.
Determining the customs value of goods by the bargaining price method
When the customs value of goods is determined by the method of transaction price of goods, the following shall be added to the price actually paid or payable for the goods:
- costs incurred by the buyer but not included in the price actually paid or payable for the goods:
- expenses for other brokerage and commission remunerations, except for the expenses paid or payable for the representative service related to the purchase of the goods by the buyer in connection with the purchase of the goods;
- value of containers for customs purposes of imported goods;
- packing costs incurred by the buyer, including the cost of packing materials and work related to packing;
- The value of the following services or goods, provided directly or indirectly by the buyer to the seller for free or at a reduced price, for the purpose of selling the imported goods for production and export, not included in the price actually paid or payable:
- the cost of materials, as well as component parts and other products that are part of the imported goods;
- the cost of tools, molds, stamps and other supplies used in the production of imported goods;
- the cost of fuel, lubricants and other materials used in the production of imported goods;
- the cost of design, experimental-constructor, engineering, artistic design, sketching and drawing works necessary for the production of imported goods carried out outside the customs territory;
- license fees and royalties payable directly or indirectly by the buyer in connection with the sale of the goods being valued, including payments for trademarks, patents and copyrights. If not included in the price actually paid or payable;
- the value of the part of the income that reaches or should reach the seller indirectly or directly from the use of the goods by the buyer or from their disposal;
- insurance costs of imported goods, transportation costs to the place of entry into the air and sea port or customs territory, costs of loading and unloading the goods to that place.
Costs not included in the customs value
The following costs, determined separately from the price paid or payable for the goods, are not included in the customs value:
- After importing goods such as industrial facilities, machinery and equipment, the costs of assembly, construction, operation, installation and technical assistance related to those goods;
- expenses incurred in connection with the transportation of goods in the customs territory;
- duty and other payments to be paid in the customs territory;
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