of February 24, 2021 No. 19
About determination of customs value of the data carriers containing the software
According to Item 17 of Article 38 of the Customs code of the Eurasian Economic Union and based on the Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994, including explanatory notes to it, 4.1 Committees on customs valuation of the World Trade Organization and the Comment 13.1 Technical committees on customs valuation of World Customs Organization the Board of the Eurasian economic commission solved Decisions:
1. Determine that customs value of the data carriers imported on customs area of the Eurasian Economic Union containing the software intended for the information processing equipment shall not include the cost of the software provided that it is allocated from the price which is actually paid or subject to payment and is documented.
The data carrier is understood as the magnetic and optical objects capable to save information placed on them, except for integrated circuits, semiconductors and similar devices and parts (details) including such schemes and (or) devices.
The software is understood as programs, procedures, rules and any corresponding documentation relating to operation of the equipment of information processing. This concept does not include sound records, film or videos.
The equipment of information processing is understood as the equipment intended for making of the transactions connected with storage, search, the analysis, assessment, reproduction of information for the purpose of its representation in type of data convenient for use by consumers.
Chairman of Board of the Eurasian economic commission
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