To determine the amount of customs fees and duties, the concept of the customs value of goods is taken as the basis for all calculations, for the calculation of which there are several methods that are used in a strictly defined order if it is impossible to use the previous ones.
Instructions
Step 1
Export and import operations with goods provide for the obligatory payment of customs duties, the calculation of which is based on the concept of the customs value of goods, for the determination of which, be guided by the Law of the Russian Federation No. 5003-1 "On Customs Tariff" (1993-21-05) and Government Decree No. 500 (13.08.2006).
Step 2
There are several methods for calculating the customs value (TC):
On a transaction with imported goods (this is the main method, only if it is impossible to use it, the other methods are used sequentially). Calculate TS as the sum of the transaction price with the introduced goods (the amount that you must pay to the foreign supplier according to the contract) and additional costs for the purchase of the goods (the supplier's expenses not included in the transaction amount, for example, transportation costs to the customs border of Russia, the cost of packaging, etc. etc.). Situations in which this method is not applied are listed in clause 2 of Art. 19 of Law No. 5003-1.
Step 3
On a deal with identical goods. Calculate the TS using this method, taking into account transactions with identical goods, carried out at least 90 days in advance when purchasing the same amount of goods, the same in all respects with the one you are importing, including physical characteristics, country of origin, quality and reputation.
Step 4
For a transaction with similar goods. Consider transactions made no earlier than 90 days for products with similar characteristics and on the same terms.
Step 5
Use the deduction of the cost provided that the imported products are sold on the territory of our country without changing their original state. Take as a basis the price of the recent (90 days) sale of the maximum batch of these goods on the market within the country, from which deduct taxes on import and sale of goods, payment of commissions, and transportation and insurance after the goods are released.
Step 6
Summing up the cost (if the product has never been sold on the domestic market). Summarize the costs of the production of imported goods, the exporter's profit, the cost of transportation to the customs border of the Russian Federation, loading, unloading or reloading of goods, international insurance.
Step 7
Reserve (if none of the methods suits your situation, suggest your own method of assessment).
