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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 16, 2019 No. 1694

About approval of Rules of determination of customs value of the goods exported from the Russian Federation

According to part 2 of article 23 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" Government of the Russian Federation decides:

1. Approve the enclosed Rules of determination of customs value of the goods exported from the Russian Federation.

2. Recognize to invalid:

the order of the Government of the Russian Federation of March 6, 2012 No. 191 "About approval of Rules of determination of customs value of the goods exported from the Russian Federation" (The Russian Federation Code, 2012, No. 12, the Art. 1415);

the order of the Government of the Russian Federation of August 12, 2015 No. 833 "About modification of Rules of determination of customs value of the goods exported from the Russian Federation" (The Russian Federation Code, 2015, No. 33, the Art. 4854).

3. This resolution becomes effective after 30 days after day of its official publication.

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of December 16, 2019 No. 1694

Rules of determination of customs value of the goods exported from the Russian Federation

I. General provisions

1. These rules establish procedure for determination of customs value of the goods exported from the Russian Federation (further - exported goods), including features of application of methods of determination of customs value of the goods provided by Articles 39, of 41, of 42, 44 and 45 Customs codes of the Eurasian Economic Union (further - the Code), concerning exported goods.

2. Customs value of exported goods is determined for the purpose of calculation of export customs duties which base for calculation is customs value of exported goods, and also used for the purpose of application of provisions of part 4 of article 47 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" concerning exported goods.

3. Customs value of exported goods is not determined and not declared if according to the right of the Eurasian Economic Union and the legislation of the Russian Federation concerning exported goods does not arise and there cannot be obligation on payment of export customs duties, base of calculation for which is their customs value.

4. For the purpose of application of provisions of part 4 of article 47 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" concerning exported goods as customs value in case of customs declaring the cost specified in the business or other documents relating to them is used.

5. The concepts used in these rules mean the following:

"identical goods" - the goods identical in every respect, including on physical characteristics, quality and reputation. Insignificant discrepancies in appearance are not the basis for non-recognition of goods identical if for the rest these goods conform to the specified requirements. Goods are not considered identical if they are not made in the same country, as exported goods. The goods made by the other person - not the producer of exported goods, are considered as identical only if identical goods of the same producer are not revealed in the territory of the Russian Federation;

"homogeneous goods" - the goods which are not identical in every respect, but having similar characteristics and consisting of similar components, made from the same materials that allows them to perform the same functions, as exported goods and to be with them commercially interchangeable. In case of determination whether goods are homogeneous, such characteristics as quality, reputation and availability of the trademark are considered. Goods are not considered homogeneous if they are not made in the same country, as exported goods. The goods made by the other person - not the producer of exported goods, are considered as homogeneous only if homogeneous goods of the same producer are not revealed in the territory of the Russian Federation.

6. Concepts are used in these rules in the values determined in Chapter 5 of the Code, except for concepts which are established by these rules.

II. Basic principles of determination of customs value of exported goods

7. The basic principles of determination of customs value of exported goods are the principles which are established in Chapter 5 of the Code, taking into account the features established by these rules.

8. The cost of the transaction with these exported goods in the value determined by Item 12 of these rules shall be basis of determination of customs value of exported goods in the greatest possible degree.

9. In case of impossibility of determination of customs value of exported goods with use of method at the cost of the transaction with exported goods (further - method 1) customs value of exported goods is determined with use of method by the cost of the transaction with identical goods (further - method 2) according to Items 24 - 26 these rules or method at the cost of the transaction with homogeneous goods (further - method 3) according to Items 27 - 29 these rules which are applied consistently.

In case of impossibility of determination of customs value of exported goods by method 2 and method 3 as basis of determination of customs value of exported goods estimated cost of exported goods by addition method is used (further - method 5) according to Items 30 - 33 these rules.

10. If it is impossible to apply method to determination of customs value of exported goods 2, method 3 and method 5, customs value of goods is determined with use of reserve method (further - method 6) according to Items 34 - 36 these rules.

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