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DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of March 27, 2018 №42

About features of carrying out customs control of customs value of the goods imported on customs area of the Eurasian Economic Union

(as amended on 06-04-2021)

According to Item 5 of Article 105 and Item 3 of Article 313 of the Customs code of the Eurasian Economic Union the Board of the Euroasian economic commission decided:

1. Approve the enclosed Regulations on features of carrying out customs control of customs value of the goods imported on customs area of the Eurasian Economic Union.

2. Bring in the Instruction about procedure for filling of the declaration on goods approved by the Decision of the Commission of the Customs union of May 20, 2010 № 257, the following changes:

a) the twentieth (after the table) the subitem 42 of Item 15 to state the paragraph in the following edition:

"registration number of the declaration on goods concerning earlier imported identical goods in case, stipulated in Item 6 Regulations on features of the control of customs value of goods approved by the Decision of Board of the Eurasian economic commission of March 27, 2018 №42;";

b) to state the paragraph of the twenty eighth of the subitem 4 of Item 43 in the following edition:

"element 6 - end date of term during which the customs applicant shall submit to customs authority documents and (or) data, including the written explanations requested by customs authority from the customs applicant according to item 4 of Article 325 of the Customs code of the Eurasian Economic Union in case of monitoring procedure of customs value of goods is specified.".

3. Bring in Rules of application of method of determination of customs value of goods at the cost of the transaction with imported goods (method 1), the Boards of the Euroasian economic commission approved by the Decision of December 20, 2012 № 283, the following changes:

a) the offer first of Item 14 to state in the following edition:

"If during customs control of the customs value of goods declared in case of customs declaring, the customs authority does not find signs of influence of interrelation between the seller and the buyer for the price which is actually paid or subject to payment, the costs of the transaction of customs value of goods, unacceptable for the purposes of determination, which are the bases for recognition, in the absence of other signs of doubtful determination of customs value of goods the cost of the transaction is accepted as customs value of goods.";

b) to replace paragraphs of the first and second of Item 15 with the paragraph of the following content:

"15. If during customs control of the customs value of goods declared in case of customs declaring, the customs authority finds signs of influence of interrelation between the seller and the buyer for the price which is actually paid or subject to payment, and the documents and data reflecting the circumstances accompanying sale submitted by the customs applicant (the customs representative) do not eliminate such found signs, the customs applicant (the customs representative) has the right to submit documents and data, confirmatory that the cost of the transaction with imported goods is close to one of checking sizes.";

c) declare Item 16 invalid.

4. Declare invalid:

Ceased to be valid according to the Decision of Board of the Eurasian economic commission of 16.10.2018 No. 160

item 13 Corrected applications of method of addition (method 5) in case of determination of customs value of the goods approved by the Decision of Board of the Eurasian economic commission of December 12, 2012 №273;

paragraph2 of the subitem "a" of Item 11 of the Procedure for modification (amendments) of the data declared in the declaration on goods,approved by the Decision of Board of the Euroasian economic commission of December 10, 2013 №289 "About modification (amendments) of the data declared in the declaration on goods, and recognition voided some decisions of the Commission of the Customs union and Board of the Eurasian economic commission", and also Item of 2 changes provided by appendix to the specified Decision;

subitems "b" and "v" of Item of 9 changes provided by appendix to the Decision of Board of the Eurasian economic commission of April 27, 2015 №38 "About modification of some decisions of the Commission of the Customs union and Board of the Eurasian economic commission";

item of 2 changes provided by appendix to the Decision of Board of the Eurasian economic commission of November 3, 2015 №139 "About modification of some Decisions of the Commission of the Customs union".

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

Chairman of Board of the Eurasian economic commission

T. Sargsyan

Approved by the Decision of Board of the Eurasian economic commission of March 27, 2018 № 42

Regulations on features of carrying out customs control of customs value of the goods imported on customs area of the Eurasian Economic Union

1. This Provision determines features of carrying out customs control of the customs value of the goods imported on customs area of the Eurasian Economic Union declared in case of customs declaring (further respectively - control of customs value of goods, imported goods).

2. This Provision is applied in case of monitoring procedure of customs value of goods, begun both to, and after release of imported goods.

Requirements of Item 6 of this provision are applied in case of monitoring procedure of customs value of goods, begun before release of such goods, and to the goods issued before submission of the declaration on goods - in case of monitoring procedure of customs value of goods, the electronic document begun to the direction to the customs applicant by customs authority or putting down of the corresponding marks in the declaration on goods submitted on paper and (or) business, transport (transportation) documents according to Item 17 of Article 120 of the Customs code of the Eurasian Economic Union (further - the Code).

3. In case of monitoring procedure of customs value of goods available information of customs authority, in the greatest possible degree comparable to the data which are available concerning imported goods, including data on conditions and circumstances of the considered transaction, physical characteristics, quality and reputation of imported goods is used, including:

a) about transactions with identical, homogeneous goods, goods of the same class or type, received including with use of information resources of customs authorities;

b) about stock exchange quotations, the stock exchange indexes, the prices of auctions, the data from price catalogs.

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