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Customs clearance Methods for determination of customs value

Methods for determination of customs value

RF Law "On Customs Tariff" are six methods of determining the customs value:

The customs value of goods must begin by declaring a method attempts to use 1. And only if the conditions are not met the application 1 method applied consistently 2-6 methods. An exception is allowed only in respect of methods and 4 5, which can be applied in any order, that is possible to use the method after 5 3 method.

The law states that the main method of determining the customs value of the goods is 1 method, which corresponds to the customs value of the Code, providing for the best possible use for the customs valuation of the transaction price. The experience of countries applying this assessment system, the 1981 shows that 90-98% of all exports and imports are valued for customs purposes by this method.

Only on a very small number of the customs value of transactions is determined by 2-6 methods which are estimates, that is, such as the customs value of the goods being valued is not determined on the basis of the transaction price, and through appropriate valuation calculations involving other transaction information. Next on the application method 6.

Next, we consider in more detail all the methods for determining the customs value of goods imported into the customs territory of the Russian Federation.