russian Chinese (Simplified) English filipino italian japanese Korean malay thai vietnamese
Customs clearance Methods for determination of customs value 2 method - the transaction value method of identical goods

The method of the transaction value of identical goods - the method 2

Under the Act, if the conditions for the application 1 method is not performed in order to determine the customs value it is necessary to use an alternative base of customs valuation, which gives 2 method. The essence of this method is that, that the customs value of imported (estimated) of goods is determined by use as a base transaction value of identical goods to them, customs value of which was determined by the method of 1 declarant and accepted by the customs authority.

Under identical refers to products, which are identical in every respect to the goods being valued, including the following features:

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

Minor differences in appearance, such as: size, label, color (if it is not a significant determinant of prices) - may not serve as grounds for refusal to recognize goods as identical if they otherwise meet the above requirements.

Compared products must be produced in the same country as the goods being valued, otherwise they can not be regarded as identical.

Goods produced by different persons in the same country, may be considered as identical only when the declarant, and the customs authority is no information about the identity of the goods produced by a person - the manufacturer of the imported goods.

For example, television Sony model KV-M2100 not identical television model Sony KV-25R1R, since one of the main consumer properties of TV receivers is the size of their diagonals (from which mainly depends on the price) from the first model kinescope diagonal - 21 inch while the second - 25 inches. It is not identical to the TV Sony KV-M2100 TV Funai 2100 A MK8 (although the size of the diagonals have the same), because firms - Sony and Funai manufacturers have unequal reputation in the market.

If using 1 method detected more than one transaction value of identical goods to meet all the requirements of the Law, then as a basis for determining the customs value of imported goods, the lowest of them.

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

  • a) sold for importation into the territory of the Russian Federation;
  • b) imported at the same time or earlier than 90 days before importation of the goods being valued;
  • at) imported under the same commercial terms as the goods being valued.

If identical goods imported in a different quantity and (or) other commercial terms, it is necessary to carry out an appropriate adjustment to the initial transaction value of identical goods.

It should be noted that such adjustments are carried out:

1) unless expressly found that price really depends on the commercial conditions of sale and the amount of purchased goods;

2) in the presence of baseline validation relevant documents contained in that information must be reliable, quantified and customs authorities should be able to check them.

Under commercial terms of sale in this case should be understood commodity price for different commercial levels, namely:

  • Wholesale price;
  • retail price;
  • the price of the end user.

When evaluating method 2 also necessary to ensure proper accounting for all additional charges to the transaction price actually paid or payable (part of Art 2. 19 Act). If necessary, ie if the detected differences in the structure of the transaction value of the goods being compared, you must be adjusted accordingly, for example, the cost of transporting the goods, loading and unloading, insurance, etc.

Thus, the transaction price alternative adjustment can be made to compensate for differences in

  • of commercial conditions (commercial level);
  • the amount of goods sold;
  • transport, insurance and other costs of delivery of the goods;
  • methods of acquisition of goods (with the use of 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 comparable goods does not depend on the factors described above, the adjustment is not carried out.