of March 1, 2021 No. 23
About approval of the Regulations on determination of customs value of the goods imported on customs area of the Eurasian Economic Union according to the lease agreement or finance lease (leasing)
According to Item 17 of Article 38 of the Customs code of the Eurasian Economic Union the Board of the Eurasian economic commission solved:
Chairman of Board of the Eurasian economic commission
Approved by the Decision of Board of the Eurasian economic commission of March 1, 2021 No. 23
1. This Provision is developed on the basis of provisions of Chapter 5 of the Customs code of the Eurasian Economic Union (further - the Code), Agreements on application of article VII of the General Agreement on Tariffs and Trade of 1994, including explanatory notes to it, and also Researches 2.1 and Researches of cases 4.1 Technical committees on customs valuation of World Customs Organization.
2. This Provision is applied in case of determination of customs value of the goods imported on customs area of the Eurasian Economic Union (further - the Union) according to the lease agreement or finance lease (leasing) (further - the agreement of leasing).
3. According to the lease agreement the lessor shall provide to the lessee leased object for a fee in temporary ownership and use or in temporary use.
The equipment, vehicles and other goods which do not lose the natural properties in the course of their use can be leased.
In the lease agreement the data allowing to establish definitely goods, which are subject to transfer to the lessee as leased object shall be specified.
The lessor provides to the lessee goods in the condition corresponding to provisions of the lease and their appointment.
The lessee brings payment for use of leased object (rent). The procedure, conditions and terms of introduction of the rent are determined by the lease agreement.
It can be provided in the lease agreement that leased goods carry over the lessee after lease term or before its expiration on condition of introduction by the lessee of all buyback price caused by the agreement.
If the condition about the redemption of leased property is not provided in the lease agreement, it can be established by the supplementary agreement of the parties.
The parties have the right to agree about offsetting of earlier paid rent in buyback price.
4. Under the agreement of leasing the lessor (lessor) shall acquire in property the property specified by the lessee (leasing recipient) at the seller determined by it and provide to the lessee (leasing recipient) this property for a fee in temporary ownership and use. The agreement of leasing can provide that the choice of the seller and acquired property is performed by the lessor.
In the agreement of leasing the data allowing to establish definitely goods, which are subject to transfer to the leasing recipient as leasing subject are specified.
Based on the agreement of leasing:
the lessor acquires at certain seller in property certain goods for its transfer to the leasing recipient for certain payment for certain term and under certain conditions as leasing subject, fulfills other obligations following from contents of the agreement of leasing;
the leasing recipient accepts leasing subject according to the procedure, provided by the agreement of leasing, pays to the lessor leasing payments according to the procedure and terms which are provided by this agreement fulfills other obligations following from contents of the agreement of leasing and upon termination of the duration of the agreement of leasing or returns leasing subject, or acquires it in property.
For the purposes of this provision leasing payments are understood as the total amount of payments under the agreement of leasing for all duration of the agreement of leasing which enter cost recovery of the lessor, connected with acquisition and transfer of subject of leasing to the leasing recipient, cost recovery, connected with rendering other services provided by the agreement of leasing, the income of the lessor, and also buyback price of subject of leasing if the agreement of leasing provides transition of the property right regarding leasing to the leasing recipient.
5. Because in case of commodity importation, being leased object or leasing, their sale for export on customs area of the Union as it is necessary for the purposes of application of article 39 of the Code, method at the cost of the transaction is not performed (the method 1) is not applied even if the lease agreement or the agreement of leasing provides possibility of the subsequent redemption of goods.
6. If there are documentary confirmed data on sale for export on customs area of the Union of identical or homogeneous goods, customs value of the goods which are leased object or leasing is determined by the cost of the transaction with identical goods (method 2) or at the cost of the transaction with homogeneous goods (method 3) according to articles 41 or 42 of the Code respectively.
7. Because the goods which are leased object or leasing are transferred to temporary ownership and (or) use to the lessee or the leasing recipient and data on their sales on customs area of the Union are absent, subtraction method (the method 4) can be applied only in the presence of documentary confirmed data on sales on customs area of the Union of earlier imported identical or homogeneous goods.
8. Addition method (the method 5) is based on data on production of the estimated goods supported by the business documents submitted by the producer of goods. Considering that documents and data on expenses on production of goods, as a rule, have confidential character and are not disclosed by the producer, use of method 5 will be possible only when the producer agrees to provide documents and the information on costs of production to the lessee or the leasing recipient.
At the same time it is necessary to take into account that the leased object can be provided to the lessee directly by the producer of such goods while the lessor, as a rule, is not producer of subject of leasing.
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