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DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of August 6, 2019 No. 138

About application of reserve method (method 6) in case of determination of customs value of goods

According to Item 17 of Article 38 of the Customs code of the Eurasian Economic Union the Board of the Eurasian economic commission solved:

1. Approve the enclosed Rules of application of reserve method (method 6) in case of determination of customs value of goods.

2. 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 August 6, 2019 No. 138

Rules of application of reserve method (method 6) in case of determination of customs value of goods

1. These rules are used in case of application of reserve method (method 6), stipulated in Clause 45 Customs codes of the Eurasian Economic Union (further - the Code).

2. These rules are developed on the basis of provisions of Chapter 5 of the Code, Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994, including explanatory notes to it, and also materials of Technical committee on customs valuation of World Customs Organization for the purpose of ensuring uniform application of reserve method (method 6).

3. Reserve method (the method 6) is applied if customs value of the goods imported on customs area of the Eurasian Economic Union (further - the Union), 41 - 44 Code in connection with discrepancy of circumstances of import of the estimated goods to conditions of application of each of the methods established by articles 39, of 41 - 44 Code cannot be determined according to Articles 39, and (or) due to the lack of necessary information for application of these methods. For example, import of works of art and cultural values for the purpose of their demonstration at exhibitions, import of products which do not have analogs for carrying out testing, etc.

Customs value of goods by reserve method (the method 6) is determined on the basis of the data which are available on customs area of the Union by use of the reasonable methods compatible to the principles and provisions of Chapter 5 of the Code, and in case of its determination reasonable flexibility in case of application of methods of determination of customs value of the goods established by articles 39, of 41 - 44 Code is allowed.

4. According to Item 3 of article 45 of the Code in case of availability of possibility of flexible application of several methods of determination of customs value of goods it is necessary to adhere to the sequence of their application.

At the same time the decision on flexible application of this or that method shall be made in each case based on the available information which is the most full meeting the requirements of the relevant article of Chapter 5 of the Code provided that it does not contradict provisions of Item 5 of article 45 of the Code.

5. In case of determination of customs value of imported goods according to article 45 of the Code, in particular, the following is allowed:

a) for determination of customs value of the estimated goods the cost of the transaction with the identical or homogeneous goods made in other country than the country in which the estimated goods were made as a basis can be assumed;

b) in case of determination of customs value of the estimated goods on the basis of the cost of the transaction with identical or homogeneous goods the reasonable variation from the requirements established respectively by articles 41 and 42 of the Code that identical estimated or homogeneous with estimated goods shall be sold for export on customs area of the Union and are imported on customs area of the Union into the same or during the period of time corresponding to it, as the estimated goods, but not earlier than before 90 calendar days before import to customs area of the Union of the estimated goods is assumed;

c) for determination of customs value of the estimated goods customs value identical estimated or homogeneous with estimated goods, determined according to articles 43 and 44 of the Code as a basis can be assumed;

d) in case of determination of customs value of the estimated goods according to article 43 of the Code the variation from term, stipulated in Item 3 articles 43 of the Code is allowed;

e) in case of determination of customs value of the estimated goods the customs value of the goods of the same class or type (which are not identical or homogeneous) determined according to articles 43 and 44 of the Code or cost of the transaction with the goods of the same class or type (which are not identical or homogeneous) according to the procedure established by articles 41 and 42 of the Code as a basis can be assumed.

6. Provisions of Item 5 of these rules are not exhaustive examples of flexible application of methods of determination of customs value of the goods established by articles 39, of 41 - 44 Code. In case of determination of customs value of imported goods by reserve method (method 6) other reasonable methods can be used provided that they do not contradict provisions of Item 5 of article 45 of the Code.

So, in particular, examples of application of reserve method (method 6), the Code based on the principles and provisions of Chapter 5, are:

determination of customs value of the damaged goods by reserve method (method 6) as it is established by Regulations on the features of application of methods of determination of customs value of the goods imported on single customs area of the Customs union, which became useless, spoiled or damaged owing to accident or force majeure, the approved Decision of Board of the Eurasian economic commission of June 25, 2013 No. 145;

determination of customs value is illegal the imported goods by reserve method (method 6) as it is established by Regulations on features of application of methods of determination of customs value of the goods moved through customs border of the Customs union with the non declaration approved by the Decision of Board of the Eurasian economic commission of August 27, 2013 No. 180.

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