ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 13, 2006 No. 500

About procedure for determination of customs value of the goods moved through customs border of the Russian Federation

According to Item 2 of Article 13 and article 14 of the Law of the Russian Federation "About customs tariff" the Government of the Russian Federation decides:

1. Approve enclosed:

Rules of determination of customs value of imported goods in cases of their illicit movement through customs border of the Russian Federation;

Rules of determination of customs value of imported goods in cases of their damage owing to accident or force majeure;

2. Recognize invalid:

the order of the Government of the Russian Federation of November 5, 1992 N856 "About Approval of the Procedure for Determination of Customs Value of the Goods Imported on the Territory of the Russian Federation" (Collection of acts of the President and the Government of the Russian Federation, 1992, N 20, the Art. 1666);

the order of the Government of the Russian Federation of December 7, 1996 N1461 "About the Procedure for Determination of Customs Value of the Goods Which Are Exported from Customs Area of the Russian Federation" (The Russian Federation Code, 1996, N 51, the Art. 5815).

3. This resolution becomes effective after 1 month from the date of its official publication.

Approved by the order of the Government of the Russian Federation of August 13, 2006 No. 500

Rules of determination of customs value of imported goods in cases of their illicit movement through customs border of the Russian Federation

I. General provisions

1. These rules establish procedure for determination of customs value of imported goods in cases of their illicit movement through customs border of the Russian Federation (further - illegally imported goods).

2. These rules are applied in case of determination of customs value illegally of imported goods in case of their detection during the customs audit or other forms of customs control performed by customs authorities.

3. Check of authenticity of the documents used for determination of customs value of illegally imported goods, their compliance to the requirements established by the legislation of the Russian Federation, and also determination of reliability and completeness of the data containing in them are performed by customs authorities according to the procedure, established by the legislation of the Russian Federation.

II. Rules of application of methods of determination of customs value of imported goods

4. If are established day of crossing by illegally imported goods of customs border of the Russian Federation and circumstance of their movement through the customs border, methods of determination of customs value of imported goods provided by Articles 19 and 20 - 24 Laws of the Russian Federation "About customs tariff" (further - the Law), are applied according to the procedure, established by the Law. Circumstances of movement illegally of imported goods through customs border of the Russian Federation are understood as set of the factors influencing determination of customs value of illegally imported goods, in particular:

a) commercial level of sale;

b) goods quantity (batch amount);

c) payment terms;

d) modes of transport for transportation;

e) scheme of delivery;

e) availability (absence) of insurance;

g) goods condition (for example, degree of its physical wear, completeness, in the collected or sorted type, availability (absence) of damages).

5. If day of crossing is established by illegally imported goods of customs border of the Russian Federation, but circumstances of movement through customs border of the Russian Federation, necessary for determination of customs value of goods (including their condition), it is impossible to establish, the methods of determination of customs value of imported goods provided by Articles 19 and 20 - 23 Laws, are not applied. The method, the stipulated in Article 24 Laws, is applied as though in the established day of crossing of customs border of the Russian Federation illegally imported goods were in the same condition, as in day of detection by their customs authorities.

6. If day of crossing it is illegal imported goods of customs border of the Russian Federation it is impossible to establish, the methods of determination of customs value of imported goods provided by Articles 19 and 20 - 23 Laws, are not applied.

The method, the stipulated in Article 24 Laws, is applied as though illegally imported goods were moved on customs area of the Russian Federation in day of their detection by customs authorities in the same condition in which they were on the date of detection by customs authorities.

III. Procedure of determination of customs value of illegally imported goods

7. Customs value illegally of imported goods is determined on the basis of the documents concerning illegally imported goods and containing data on quantity, cost and other circumstances of movement of these goods of the territory of the Russian Federation and (or) their sale in the Russian Federation.

8. If the documents specified in Item 7 of these rules contain data on the price at which illegally imported goods are acquired in the territory of the Russian Federation, check of the acceptability of this price for the purposes of determination of customs value of goods is made by customs authorities by its comparison to the following checking sizes:

a) the cost of the transaction with goods of the same class or type in case of their sale for export to the Russian Federation to the same or the period corresponding to it which is chosen based on Item 5 or 6 of these rules for the purposes of determination of customs value illegally of imported goods, to persons which are not interconnected with persons performing sale. In these rules the cost of the transaction is understood as the value of cost of the transaction determined in Item 1 of article 19 of the Law;

b) the price at which goods of the same class or type are on sale in the territory of the Russian Federation in the same or the period corresponding to it, which is chosen based on Item 5 or 6 of these rules for the purposes of determination of customs value illegally of imported goods, to persons which are not interconnected with persons performing sale in the territory of the Russian Federation.

9. The price of illegally imported goods containing in the documents specified in Item 7 of these rules is applied to the purposes of determination of customs value of these goods if it is close to one of checking sizes, stipulated in Item 8 these rules.

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