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Reserve method - 6

There may be situations where, in accordance with the legal requirements of the method of determining the customs value 1-5 can not be used.

For example:

  • Temporary importation of goods;
  • barter, where you can not use the method 1
  • there is a lease or tenancy
  • importation of goods after repair or modification
  • supplies unique products, works of art
  • identical or similar goods are not imported
  • products are not resold in the importing country
  • manufacturer is unknown or refuses to provide data on the costs of production, or information provided to them can not be accepted by customs authorities

In such cases, a back-up method - 6.

 1 part art. 24 law the method described in fairly general terms: "Where the customs value can not be determined by declaring a sequential application referred to in Art. 19-23 this law methods of determining the customs value or customs authorities reasoning believes that these methods of determining the customs value can not be used, the customs value of the goods being valued is determined taking into account international practice. "

International practice is based primarily on the GATT / WTO customs valuation. Since part 1 Art. 12 Act provides that the system of customs valuation is based on the general principles of customs valuation in international practice, as well as considering the outlined accession of the Russian Federation's accession to the GATT / WTO, the need to use rules and regulations to meet the requirements of this international organization.

In accordance with the aforementioned agreement score with a backup method must conform to the methods of legislation, but it is allowed some flexibility in their application. In the framework of a backup method must adhere to the established sequence of methods of determining the customs value of goods.

Consider the possibility of flexibility in the use of methods 1-5 under the reserve method.

1. The transaction value 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 terms of application of the 1 method are met), the reserve method can be used to evaluate these components based on the price information available to the buyer (declarant) and / or customs. For example, in the absence of appropriate documentary confirmation of any of the additional charges to the transaction price to be included in the customs value of the goods, their size can be determined by calculation, by comparison with the generally accepted level of costs for similar components, based on peer review. So, if the Russian buyer provided the fuel to the manufacturer free of charge, which was spent in the production of the goods being valued, the cost of fuel is to be included in the customs value of the imported goods. In the event that the declarant does not have a documented confirmation of the cost of fuel and the 2-5 methods are not applicable, the flexible use of the 1 method within the 6 method may add additional value to the customs value of the evaluated goods based on expert judgment.

2. The transaction value of identical or similar goods (methods and 2 3). In relation to such goods shall be allowed flexibility in relation to the terms of entry of identical or similar goods.

In addition, as a basis for determining the customs value of imported goods on the reserve method, providing for flexible application in the framework of its 2 (3), can be considered the customs value of identical or similar goods produced by a different manufacturer, not only in exports but also in what -or any other country. For example, to determine the customs value of the TV Gold Star 20D60 on the reserve method can use the customs value of the TV Philips 20G8552 / 59R.

As the basis for determining the customs value can also be applied value of identical or similar goods, previously defined not only by the method 1, but also on the methods and 4 5.

3. Subtracting the value (method 4). In this case, it may be allowed a flexible interpretation of the timing of the sale of goods on the domestic market as well as in the form in which they were imported.

In the absence of identical (homogeneous) goods sold on the domestic market of the Russian Federation, with the selection of goods for customs valuation can extend the framework compared items, namely, can be considered products of the same class or kind, that is, they have the same reputation in the market, goods being valued, and are interchangeable among consumers. Goods may be imported as from the same country or from other countries.

It is also possible to use the sale of goods between the seller and the buyer are related persons with the appropriate amendments to the selling price.

In general, when using a backup method also allows large compared with other methods of flexibility: the use of information of price lists, listings of prices and other price guides, and in the application of statistical data on common levels of commissions, rebates, profits, fees, transport, etc. § (Subject to the terms of delivery the goods being valued and other factors affecting the price level).

In determining the customs value of the method can be used 6 directories containing detailed description of goods, offers with prices for the supply of specific goods in Russia, stock market quotes.

A common requirement for all the original price data used to determine the customs value on the reserve method, is their strict targeting, ie, the price must relate to a specific product, which is described in a way that can be uniquely identified (commercial name of the product, its description on the product category level, information about the manufacturer, the material from which made the product, technical specifications and other characteristics, depending on the product).

Prerequisite for using the method 6 is to ensure the greatest possible similarity of goods (that is, when considering the alleged analogues to compare the value of goods identical products are selected first, then - the uniform, and in their absence - goods of the same class or kind).

2 part art. 24 the Act provides that, as a basis for determining the customs value of the goods on the reserve method can not be used:

  1. the price of goods on the domestic market of the Russian Federation
  2. price of the goods shipped from the country of export to third countries
  3. price on the domestic market of Russia for Russian origin
  4. arbitrarily set or not reliably confirmed the price of goods

 Thus, not allowed for in the customs valuation reserve method using averages of generalized commodity groups (clothing, perfumes, wine, cars, shoes, etc.).

Using reserve method, the declarant may request the customs authorities in their possession to the relevant pricing information for the products and use them in the determination of the customs value.