The method of the transaction value of imported goods - a method 1

Part 1 article 19 Law stipulates that the customs value of goods imported into the customs territory of the Russian Federation is the product transaction price actually paid or payable for the imported goods at the time of crossing the customs border of the Russian Federation.

In this case, it is the sale of goods (payment for imported goods), providing for their transfer from the exporting country to the importing country, that is, the foreign trade transaction of sale, which requires a seller who wants to transfer ownership of the goods imported into Russia for a the amount and the buyer agree to receive the goods at the property for that amount. Thus, one of the main criteria (necessary condition) of the method is the fact 1 transfer of title to goods imported into Russia.

If the goods are imported in performance of transactions that do not involve the transfer of ownership rights to it from a foreign owner of goods to Russian consumers, 1 method for determining the customs value of such goods can not be applied.

For this kind of situation can be attributed, in particular, the following:

  • imported goods are not subject to sales;
  • imported gifts, samples and promotional items, supplied free of charge;
  • goods imported on consignment basis for implementation, which will be sold after importation by the supplier;
  • goods imported subsidiaries, branches, representative offices, subdivisions, is not an independent business entities (business) activity;
  • goods imported for the rental, leasing or hiring.

Term "Price paid" means that if the goods are paid in full prior to their customs value, that is, prior to the date of the declaration to customs clearance, it is precisely this value should be adopted as the basis for evaluation. If the customs value at the time of payment for the goods being valued are not made, then as a reference for determining the customs value will be applied price to be paid. The price actually paid or payable, is the sum of all payments for the product buyer to the seller or a third party, but in favor of the seller, that is, all direct and indirect payments.

In legislation on the customs value is not set, the form in which payment to be made for the imported goods. Payments may be made in any form permitted by the legislation of the Russian Federation. This may be payment by bank transfers, the use of letter of credit, promissory notes and other forms of payment. In calculations of the transaction participants can meet the so-called "indirect payments" to third parties in favor of the seller of imported goods. Such payments include payment of debts by the buyer to a third party vendor.

According to Russian customs legislation, all calculations are made on tax payments on the date of acceptance of the customs declaration for registration (Unless stated otherwise), which is indicated in the graph 7 GTE. It was on this date in determining the customs value of foreign currency translation is performed in which the settlement of the transactions in the currency of the Russian Federation.

Very important for accurate customs valuation is the correct definition of "place of entry" of the goods into the customs territory of the Russian Federation, as the law states that the transaction value includes the cost to deliver the goods to the airport, port or other place of entry into the territory of the Russian Federation (in the case If these costs are not included in the transaction value).

For purposes of determining the customs value under entry location means:

  1. for air - the airport of destination or the first airport in the Russian Federation, where the plane carrying goods, lands, and where the goods are unloaded;
  2. for sea and river transport - the first port of discharge or transshipment port in Russia, if the fact of transshipment of goods confirmed by the customs authority of the port;
  3. for the transport of other modes of transport - the location of the checkpoint at the customs border of the Russian Federation on the route of the goods;
  4. for goods delivered by mail - click for international mail exchanges.

Part 1 Art. 19 Act also provides that the transaction value (the basis for the calculation of the customs value of the method 1) included certain components. It should be noted that certain components of the Act are to be included in the customs value of imported goods only if they have not previously been incorporated into it. In practice, such additional charges to the price of the transaction are reflected in the "B" declaration form TPA-1 as appropriate additional charges.

In this case, to the price actually paid or payable in determining the customs value can not add any other ingredients, except for the above Act. In addition, such additional charges must be documented, that is added to the price of the transaction on the basis of objective and quantifiable data. If not, the customs value can not be determined by the method 1.



A closer look at the contents of each of the types defined by the law further additional charges.

Delivery of goods consist of:

  • transportation costs;
  • costs of loading, unloading, handling and transhipment of goods;
  • insurance costs.

As already noted, transportation costs be included in the customs value of the goods if the delivery terms are used, according to which the responsibility for transportation to the place of import to the Russian Federation (in full or in part) refer to the buyer, for example, EXW, FOB-port of the exporting country or a third country (DAF-China -Russian border, etc.).

Note, however, that in the case of delivery of goods in accordance with the terms of delivery EXW, FAS ("Incoterms-90") have a duty to perform at his own expense of customs formalities in the country of export, that is, in the customs value, in addition to the actual cost of transportation, in such a case must include the cost of the buyer, incurred in connection with the customs clearance of goods in the country of export.

If carriage is performed by various modes of transport, it takes into account the cost of each type of vehicle. In the transportation costs should also include additions to the freight costs for the issue of shipping documents, the cost of maintenance during the transport of goods appropriate temperature, humidity, ventilation (that is, the costs required to ensure their safety.)

As documentary evidence of transport costs to be included in the transaction value, the customs authority shall be submitted to the transportation contract, invoices and bank documents proving their pay (if at the time of customs clearance paid).

If the goods are delivered to the buyer's own transport or free, the customs value include the amount of transportation costs, calculated according to the tariffs in force in shipping period the most suitable transport majors carriers, or on the basis of accounting data buyer (costing transport goods, signed by the company and the chief accountant).

If the goods are delivered by the buyer when the goods are transhipped in transit from one vehicle to another, his landings along the way, and so, the costs should be included in the customs value. In the case of the goods in stock (for example, in case of overload in the third country to ship goods to the car stored for 3 days) costs for its storage should also be included in the customs value.

Insurance costs the period of transportation of goods to be included in the customs value.

Commissions and brokerage fees, except buying commissions goods.

In the event that transaction parties use the services of an intermediary (agent), you must consider include the agent's fee to the customs value or not.

The law stipulates that the customs value includes the costs that are made by the seller to find a buyer, that is, commissions are compensation for the sale of goods. Typically, these costs are already in the price of the seller, but if they are not included in this price, they should be assessed additional under relevant contracts with intermediaries, invoices and payment documents. Commission for the purchase of goods in the customs value is not included.

Cost of the buyer, containers, packaging and packing. In the customs value shall be included in the cost of the buyer containers and packaging in the event that they have not previously been included in the transaction value, and if according to the HS are considered as a whole with the goods being valued.

For example, if the product comes in the package are integrated with the product (beer in glass bottles), the product and packaging classified in the same tariff heading (one position HS).

In this case, the cost of packaging are included in the customs value of the goods being valued (beer). If the goods are delivered in the tank, which is returnable containers and classified in various positions with the product HS, the cost of such a package, if it was not included in the transaction value shall be taken into account for the position of "Delivery expenses (transportation)."

Goods and services provided by buyer to the seller for free or at reduced prices.

According to paragraph defines the list of goods and services that can be included in the customs value of goods, it includes:

raw materials, components, finished products and other components, which are part of the goods being valued;

tools, dies, forms, and other similar items used in the production of the goods being valued;

materials used in the production of the goods being valued (lubricants, fuel, etc.);

engineering work, development work, design, artwork, sketches and drawings made outside the territory of the Russian Federation and directly necessary for the production of the goods being valued.

Usually these components should be included in the customs value when the goods being valued are imported into the account of the contract for their production from the customer's material (as processing products), that is, when the customer (the Russian buyer) was directly or indirectly provided to a foreign seller free of charge (at a reduced price ) Goods (services) for the purpose of using them for production and / or sale for export of valuables in the Russian Federation, including the provision of equipment to the seller by the buyer. Such goods (services) can be provided indirectly. For example, the buyer instructs his branch located in a third country to supply the components to the seller for the production of the purchased goods.

Prerequisite for inclusion in the customs value of the costs of this article is the requirement to supply a foreign buyer seller of goods and services used in the production and final sale in the Russian Federation the goods being valued.

Let us illustrate this by the following example: A Russian buyer tissue in a third country acquires cotton, which comes free with the manufacturer of fabric. When selling fabrics Russian buyer manufacturer invoice, which will be submitted to the payment amount without the cost of raw material (cotton), but the determination of the customs value of tissue it should include the cost of cotton.

As the cost of credit additionally components, the price at which the buyer purchased the commodity from a person not related to him.

Licensing or other fees for the use of intellectual property.

As such, consider the remuneration paid by the buyer for use of rights to

  • production of the imported goods (including samples, "know-how");
  • sale for export of the imported goods, including brand names, trade marks;
  • use or resale of imported goods (including patents, copyrights, technology, representing a unit of imported goods).

Licensing or other fees to be added to the contract price only if they:

  1. concerning imported goods
  2. conditions are concluded between the seller and the buyer of the sale

In order to become the owner of the imported goods, the buyer, apart from the payment for the goods, must pay for the use of the author's property or make royalty, it does not matter to whom the payment is to be made.

License fees for the right to reproduce the goods in the territory of the Russian Federation in the customs value is not included.

Part of the direct or indirect income of the seller of any subsequent resale, disposal or use of the goods being valued in the Russian Federation.

If the purchase agreement provides that the portion of profits that the buyer will be returned to the seller (in any form), the amount corresponding to this part of the profits should be included in the customs value of the imported goods.

If at the time of customs clearance of this part of the profit is unknown, prior to the establishment of the goods can be supplied for use by the declarant under the provision due to the payment of customs duties on the basis of time (relative) evaluation or determination of the customs value of goods shall be followed by method (2-6) .



Next, consider the cases when 1 method can not be used to determine the customs value (part 2 Art. 19 Act).

1. Mandatory condition of the method is 1 the absence of restrictions on the rights of a buyer for the goods being valued, except for:

  • restrictions established by the legislation of the Russian Federation
  • limit the geographic region in which the goods may be resold
  • restrictions do not significantly affect the price of goods

In practice, there are transactions where the buyer is limited in its rights of use, ownership or disposition of the purchased goods, which tend to affect the price of the goods, of course, not in the direction of its increase. For example, the necessary condition of the sale of equipment is that the buyer has the right to re-sell (lease) to third parties without the permission of the foreign seller. In such cases, the method can not be applied 1.

The exception to this condition, as already noted, the limitations established by the legislation of the Russian Federation. For example, the requirement to obtain a special permit for the use of the imported goods, testing, etc.

Limitations under the geographic region in which the goods may be resold, implied territorial limitations on the sale of goods, which are introduced by foreign sellers. For example, the seller has in Russia, they arbitrarily divided into regions, the official representatives in each of these regions. The representative of the foreign company has the right to resell the imported goods only at a certain his foreign seller territory. Limitations of the buyer of this kind can not be a reason for not applying the method 1.

Under the restrictions do not affect the price of the goods, you can specify the limitations of commercial practices of industries (preservation of secrecy in the fields of electronic industry in order to prevent industrial espionage), certain goods (fruits, vegetables, under the influence of seasonal factors).

Determining the degree of "significance", the limited rights of the buyer on the imported goods on the transaction price, and therefore the possibility of using the method 1 for customs valuation, in each case is considered individually by customs authorities.

2. 1 method can not be applied in case sale and the price of the transaction depends on the compliance with, the quantitative influence on the price of the transaction can not be considered.

Examples of such conditions, you can specify the following situations:

the price of imported goods depends on the buyer to the seller to provide certain services (foreign seller sells Russian buyer 150 goods worth thousands of dollars if the buyer agrees to provide it with certain information services.

the seller sets the price of the imported goods on condition that the buyer also will buy other goods in specified amounts (foreign seller sells at a price of TVs 300 dollars per unit, provided that the purchaser will acquire Russian 5000 Unit costs 75 dollars per unit).

It should be noted that there are conditions that are standard and apply to all the participants of foreign economic activity, that is, those which do not affect the ability of the method 1.

For such conditions include:

  • terms of delivery under the "Incoterms" in the wording, the 1990;
  • Terms and Conditions, and to supply such a "buy in connection with an expert (the presence of an expert opinion)," and the like;
  • purchase, subject to a specific delivery date;
  • conditions such as discounts for quantity, the "loyalty" to this the seller and the like;
  • the seller that the buyer provide technical developments or drawings made in the buyer;
  • The buyer at their own expense (perhaps even by agreement with the seller) any action relating to the sale of the imported goods by the buyer, for example, the activities of advertising, paid by the buyer;
  • demand for testing or testing of the goods;
  • requirement to ensure the confidentiality and privacy of certain information in respect of imported goods.

1 method is not applicable in cases where data used by the declarant, the declared customs value is not documented or is not quantifiable and reliable.

That is the price of the transaction may be recognized by the customs authority, which means the customs value can be determined by the method 1 only if all its components are documented. With integrity in this case means that, first, the customs authorities must be able to verify the documents submitted by the declarant (hence, they should be available in Russia), and secondly, the information contained in the documents submitted by the declarant must not contradict each other, Otherwise, the method can not be applied 1.

1 method can also be used if participants in the transaction are related parties.

Under the related persons are persons meet at least one of the following:

  • one of the parties to the transaction (individual) or an official of one of the participants is at the same time an official of another participant;
  • participants in the transaction are co-owners of the enterprise;
  • participants in the transaction related to labor relations;
  • one of the participants is the owner of the deposit (share) or the holder of the shares with voting rights in the share capital of the other party, which constitutes at least 5% of the authorized capital;
  • both parties of the transaction are under direct or indirect control of a third party;
  • transaction parties together control, directly or indirectly, by a third party;
  • one of the parties to the transaction is under direct or indirect control of the other participant;
  • participants in the transaction and their officials are relatives.

Information on vzaimovavisimosti seller and buyer, and the presence or absence of the influence of this dependence on the price of the transaction are recognized by the declarant.

However, this does not mean that the mere existence of such interdependence between the parties to the transaction will automatically be a ground for refusal of the application for customs valuation method 1. The law states that the method may be applied 1 if interdependence is not affected by the price of the transaction.

Attention should be paid to the following: in accordance with the Law, the duty to submit to the customs body grounded evidence that the interdependence of counterparties has not affected the price of the transaction falls on the declarant. The customs authority determines the reliability and sufficiency of the evidence submitted. As a confirmation of this fact, documents must be submitted proving that this level of prices is also characteristic for other transactions concluded between independent persons and corresponds to the price level of a free, competitive market. Otherwise, the 1 method is not applicable.

Reasonable doubt that the appointment of the dependent purchaser price is very low and, therefore, subjected to the influence of interdependence (even if the declarant is trying to prove otherwise) may occur, for example, in the following cases:

  • the level specified in the contract prices clearly shows that the product is not sold to an independent buyer;
  • as a result of the circumstances surrounding the transaction, it was found that the calculation of prices is not complying with the industry standards of accounting;
  • the difference between this price and the price fixed for the resale of the goods, too much;
  • known prices for identical or similar goods, sold to an independent buyer, which differ significantly from that price.