DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of May 22, 2018 No. 82

About approval of the Regulations on features of determination of customs value of waste

According to Item 5 of Article 38 of the Customs code of the Eurasian Economic Union the Board of the Eurasian economic commission solved:

1. Approve the enclosed Regulations on features of determination of customs value of waste.

2. Declare invalid the Decision of the Commission of the Customs union of November 18, 2010 No. 512 "About Regulations on features of determination of customs value of the waste formed as a result of conversion of foreign goods".

3. This Decision shall enter into force upon the expiry of 30 calendar days from the date of its official publication.

Approved by the Decision of Board of the Eurasian economic commission of May 22, 2018 No. 82

Regulations on features of determination of customs value of waste

1. This Provision establishes features of determination of customs value of the waste formed as a result of transactions on conversion on customs area of the Eurasian Economic Union, transactions on conversion for internal consumption and subjects to the room under customs procedures according to Item 1 of Article 170 and Item 1 of Article 195 of the Customs code of the Eurasian Economic Union (further respectively – waste after conversion, the Code), and also the waste formed as a result of destruction of goods and subjects to the room under customs procedures according to item 4 of article 250 of the Code (further – waste after destruction).

2. Customs value of the waste specified in Item of 1 this provision (further – waste), is determined according to Chapter 5 of the Code taking into account the features provided by this Provision.

3. Customs value of waste after conversion is determined by application of method by the cost of the transaction with imported goods (method 1) in case of observance of conditions, stipulated in Item 1 article 39 of the Code if the service provision agreement on conversion of goods provides sale of such waste on customs area of the Eurasian Economic Union (further – the Union).

Customs value of waste after conversion is the cost of the transaction with them, that is the price which are actually paid or subject to payment for this waste, provided by the service provision agreement on conversion of goods and added according to item 4 of this provision.

4. In case of determination of customs value of waste after conversion by method 1 are added to the price which is actually paid or subject to payment for this waste:

a) remuneration to intermediaries (agents) and remuneration to brokers in the amount of in which such expenses are performed or are subject to implementation by the buyer, but are not included in the price which is actually paid or subject to payment for this waste, except for the remuneration for purchase paid by the buyer to the agent (intermediary) for rendering the services connected with purchase of this waste;

b) part received as a result of subsequent sale, orders otherwise or uses of this waste of the income (revenue) which directly or indirectly is due to the seller.

5. The customs value of waste after conversion determined by method 1, shall not include the following expenses provided that they are allocated from the price which is actually paid or subject to payment for this waste:

a) shipping charges (transportation) of such waste;

b) the duties paid or subject to payment, taxes and fees.

6. In case of determination of customs value of waste after destruction the method 1 is not applied.

7. For the purposes of determination of customs value of waste by application of method at the cost of the transaction with identical goods (method 2), method at the cost of the transaction with homogeneous goods (method 3) or subtraction method (the method 4) for determination of the period, stipulated in Item 1 Article 41, Item 1 of Article 42 and Item 3 of article 43 of the Code, on customs area of the Union is understood as date of commodity importation day of registration of the customs declaration submitted for the room of waste under the declared customs procedure.

For the purposes of determination of customs value of waste goods reckon identical to this waste or homogeneous with them if such identical or homogeneous goods are made on customs area of the Union.

8. In case of determination of customs value of waste addition method (the method 5) is not applied.

9. Determination of customs value of waste by reserve method (the method 6) is performed based on flexible application of methods of determination of customs value of the goods established by articles 39, of 41 - 43 Code and also taking into account the features provided by this Provision.

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