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Ministry of Justice

Russian Federation

On September 15, 2020 No. 59853

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 26, 2020 No. 175n

About establishment of the Procedure for customs control of customs value of the goods exported from the Russian Federation

Based on Item 1 of part 6 of article 23 of the Federal Law of August 3, 2018 No. 289-FZ "About customs regulation in the Russian Federation and about modification of separate legal acts of the Russian Federation" (The Russian Federation Code, 2018, No. 32, Art. 5082; 2020, No. 24, the Art. 3740) and Item 1 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, No. 31, Art. 3258; 2020, to No. 21, of the Art. 3274), I order:

1. Establish the Procedure for customs control of customs value of the goods exported from the Russian Federation.

2. To impose control of execution of this order by customs authorities on the Head of the Federal Customs Service Bulavin V. I.

3. This order becomes effective after thirty days after day of its official publication.

Minister

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of August 26, 2020, No. 175n

Procedure for customs control of customs value of the goods exported from the Russian Federation

1. The procedure for customs control of customs value of the goods exported from the Russian Federation (further - the Procedure), determines rules of implementation of customs control of the customs value of the goods exported from the Russian Federation declared in case of customs declaring (further respectively - control of customs value of goods, exported goods).

2. In case of monitoring procedure of customs value of goods the available information of customs authority comparable to the data which are available concerning exported goods, including data on conditions of the considered transaction, physical characteristics, quality of exported goods is used, including:

a) about transactions with identical goods, homogeneous goods, goods of the same class or type;

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

3. Information specified in Procedure Item 2 can be received by customs authority from the state representations (trade missions) of state members of the Eurasian Economic Union (further - the Union) in the third countries, from state bodies of state members of the Union, from the organizations, including professional associations (associations), suppliers and producers of exported goods, identical goods, homogeneous goods, goods of the same class or type, including with use of the Internet.

4. If submission of the customs declaration was not followed by submission of the documents confirming the data on customs value of exported goods declared in the customs declaration, then customs authority of Article 325 of the Customs code of the Union having the right according to Item 1 (The Federal Law of November 14, 2017 No. 317-FZ "About ratification of the Agreement on the Customs code of the Eurasian Economic Union" (The Russian Federation Code, 2017, No. 47, of the Art. 6843) (further - the Code) to request documents, data on which are specified in the customs declaration, from the customs applicant.

5. The requested documents shall be submitted by the customs applicant in time, stipulated in Item 2 articles 325 of the Code.

6. In case of monitoring procedure of customs value of goods signs of doubtful determination of customs value of exported goods are, in particular, the following circumstances:

a) discrepancy of the data influencing customs value of exported goods and containing in one document, to other data containing in the same document and also the data containing in other documents, including in the documents confirming the data declared in the declaration on goods, to the data received by customs authorities from information systems, including information systems of state bodies (organizations) of the Russian Federation within information exchange of customs authorities and state bodies (organizations) of the Russian Federation and (or) from other sources, available customs authority at the time of conducting check;

b) lower size of the declared customs value of exported goods in comparison with customs value of identical goods, homogeneous goods, goods of the same class or type under comparable conditions of their export;

c) lower price of exported goods in comparison with the price of identical goods, homogeneous goods, goods of the same class or type according to information on stock exchange quotations, the stock exchange indexes, the prices of auctions, with data from price catalogs;

d) lower price of exported goods in comparison with the price of components (including raw) from which are made exported goods (consist);

e) availability of interrelation of the seller and buyer of exported goods in combination with lower price of exported goods in comparison with the price of identical goods, homogeneous goods which sale and purchase were performed by the independent seller and the buyer;

e) availability of the bases to believe that the method of determination of customs value of exported goods is incorrectly chosen and applied.

7. The circumstances specified in Procedure Item 6 are not considered as signs of doubtful determination of customs value of exported goods if these goods are exported within the external economic agreement (contract) according to which goods identical to them were exported earlier, in case of simultaneous observance of the following conditions:

a) exported goods and earlier exported goods are identical, are exported within one external economic agreement (contract) under invariable terms of transaction (including concerning the price of goods and conditions of their delivery);

b) in case of monitoring procedure of customs value of exported goods the same circumstances from among specified in Procedure Item 6 are revealed, as in case of monitoring procedure of customs value of earlier exported identical goods;

c) concerning earlier exported identical goods:

customs value of goods is determined by method at the cost of the transaction with exported goods (method 1, Items 12 - 23 Rules of determination of customs value of the goods exported from the Russian Federation, approved by the order of the Government of the Russian Federation of December 16, 2019 No. 1694, further - Rules) (The Russian Federation Code, on December 30, 2019, No. 52, the Art. 7948);

by results of control of customs value of goods reliability and completeness of the checked data are confirmed;

d) customs declaring of exported goods is performed in the region of activities of customs in which customs declaring of earlier exported identical goods was performed;

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