It is necessary to determine the customs value of goods imported into the territory of the country in order to impose a duty on it, ensure the implementation of the economic policy of the state, and control the flow of customs duties into the budget. This indicator should also be taken into account when collecting statistical data on the state, trends and dynamics of foreign trade.
Instructions
Step 1
Determination of the customs value of goods is carried out by the declarant or customs broker. The calculated value of this parameter must be confirmed by documents. If the calculation raises doubts about the correctness, the customs authority has the right to change the calculation method used by the declarant. In this case, the initial data that were used for the first calculation are provided by the declarant and appear in further calculations.
Step 2
Several methods are used in the calculation of customs duties. Duties can be set based on the price of transactions with goods that are imported into the territory of the Customs Union, or based on the price of identical or similar goods. The methods of subtraction, addition and reserve are also used for determination. The main method that is used most often is the first one, which takes into account the value of transactions with a given product.
Step 3
Determine the customs value of the goods on the invoice, which is attached to the declaration. At the same time, it does not matter whether the payment has passed or it is just being planned. In addition to the value of the goods, when calculating the customs value, take into account the planned profit of the buyer in case of resale of the goods, his expenses for the delivery of goods to the territory of the Customs Union. The calculation also reflects other costs incurred in the production, advertising or sale of this product, as well as those payments that the buyer made for the registration of permits or for the use of intellectual property goods. All listed expenses must be supported by documents.
Step 4
In the event that all the necessary documents were not provided by the buyer, or his rights to the goods are limited, and also when the goods do not have a fixed value, and it depends on conditions that cannot be accounted for, use all of the listed methods. Moreover, their use has a strictly regulated order, corresponding to the order of listing. The customs broker only has the right to reverse the addition and subtraction methods.
