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DECISION OF BOARD OF THE EUROASIAN ECONOMIC COMMISSION

of June 19, 2018 No. 103

About approval of the Procedure for the postponed determination of customs value of goods

According to Item 16 of Article 38 of the Customs code of the Eurasian Economic Union the Board of the Euroasian economic commission solved:

1. Approve the enclosed Procedure for the postponed determination of customs value of goods.

2. Recognize invalid:

The decision of Board of the Euroasian economic commission of April 12, 2016 No. 32 "About approval of the Procedure for application of the procedure of the postponed determination of customs value of goods";

The decision of Board of the Euroasian economic commission of November 1, 2016 No. 133 "About modification of the Procedure for application of the procedure of the postponed determination of customs value of goods".

3. This Decision becomes effective after 30 calendar days from the date of its official publication.

Chairman of Board of the Euroasian economic commission

T. Sargsyan

Approved by the Decision of Board of the Euroasian economic commission of June 19, 2018, No. 103

Procedure for the postponed determination of customs value of goods

I. General provisions

1. This Procedure determines cases of the postponed determination of customs value of goods, features of application of method by the cost of the transaction with imported goods (method 1) during the using of the postponed determination of customs value of goods, feature of the statement of data on the preliminary size of customs value of goods, procedure and terms of the statement of exact size of customs value of goods, features of customs control of customs value of goods.

2. When using of the postponed determination of customs value of goods it is declared:

a) in case of customs declaration of goods – the preliminary size of customs value of goods;

b) after release of goods – the exact size of customs value of goods.

3. It is allowed to postpone determination of exact size of customs value of goods in case of observance of conditions, stipulated in Item 1 Article 39 of the Customs code of the Eurasian Economic Union (further – the Code), in the following cases:

a) if imported goods which are traded at the international commodity exchanges are located under customs procedure of release for internal consumption and in accordance with the terms of the external economic agreement (contract) according to which goods are on sale for export on customs area of the Eurasian Economic Union, the fixed price which is subject to payment for these goods is not established, but at the same time dependence of the price of goods on exchange prices (stock exchange quotations, the stock exchange indexes) and the procedure (algorithm, formula) for calculation of the price of goods for exchange prices (stock exchange quotations, the stock exchange indexes) approved by the parties of the external economic agreement (contract) for the specific date after day of registration of the declaration for goods established in this agreement are established;

b) if imported goods are located under customs procedure of release for internal consumption and terms of the contract taking into account which the cost of the transaction with imported goods shall be determined (for example, the license agreement, the agreement on transfer of copyright, etc.) do not determine fixed amounts of licensed and other similar payments for use of intellectual property items (including payments for patents, trademarks, copyright) which belong to imported goods and which the buyer as sales term of imported goods directly or indirectly shall make, but at the same time the agreement establishes procedure for their calculation based on the data unknown on the date of registration of the declaration for goods;

c) if terms of the contract taking into account which the cost of the transaction with imported goods shall be determined, provide that part of income (revenue) gained as a result of the subsequent realization, the order otherwise or uses of imported goods, directly or indirectly is due to the seller, and at the same time the procedure of payments of such part of the income (revenue) based on the data unknown on the date of registration of the declaration for goods is established.

4. Determination and the statement of exact size of customs value of goods is allowed to be postponed for the term during which in accordance with the terms of the agreement specified respectively in the subitem "a", "b" or "v" of Item 3 presents of the Procedure (further – the agreement), documentary confirmed data allowing to determine and declare the exact size of customs value of goods shall be received. At the same time the term of determination and the statement of exact size of customs value of goods cannot exceed 15 months from the date of registration of the declaration for goods.

II. Features of application of method at the cost of the transaction with imported goods (method 1) when using of the postponed determination of customs value of goods

5. The preliminary size of customs value of goods according to article 39 of the Code is determined:

a) in the case specified in the subitem "an" of Item 3 presents of the Procedure – based on exchange prices (stock exchange quotations, the stock exchange indexes) of date, the closest to registration date of the declaration on goods, proceeding from procedure (algorithm, formula) the calculation established by the agreement;

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