ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 18, 2022 No. 110n

About establishment of the Procedure for carrying out consultations between customs authority and the customs applicant for the purpose of the reasonable choice of cost basis for determination of the customs value of imported goods to the Russian Federation corresponding to Articles 41 and 42 of the Customs code of the Eurasian Economic Union

According to article 24 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, the Art. 5082), 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. 40, of the Art. 6251), I order:

1. Establish the enclosed Procedure for carrying out consultations between customs authority and the customs applicant for the purpose of the reasonable choice of cost basis for determination of the customs value of imported goods to the Russian Federation corresponding to Articles 41 and 42 of the Customs code of the Eurasian Economic Union.

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.

Approved by the Order of the Ministry of Finance of the Russian Federation of July 18, 2022, No. 110n

Procedure for carrying out consultations between customs authority and the customs applicant for the purpose of the reasonable choice of cost basis for determination of the customs value of imported goods to the Russian Federation corresponding to Articles 41 and 42 of the Customs code of the Eurasian Economic Union

1. Consultation for the purpose of the reasonable choice of cost basis for determination of the customs value of the goods imported into the Russian Federation (further - imported goods), corresponding to Articles 41 and 42 of the Customs code of the Eurasian Economic Union <1> (further respectively - the Code, consultation) is held by customs authority, competent in accordance with the legislation of the Russian Federation about customs regulation to register declarations on goods and to carry out customs control concerning the imported goods placed under customs procedures within which customs value of such goods is subject to determination (further - authorized customs authority).

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<1> Official site of the Eurasian Economic Union of http://www.eaeunion.org/, on April 12, 2017; No. 317-FZ "About ratification of the Agreement on the Customs code of the Eurasian Economic Union" is obligatory in the Russian Federation according to the Federal Law of November 14, 2017 (The Russian Federation Code, 2017, No. 47, the Art. 6843).

Consultation is held in case of simultaneous observance of the following conditions:

goods are imported into the Russian Federation and not declared under customs procedure within which customs value of imported goods is subject to determination;

customs value of imported goods cannot be determined by the cost of the transaction with imported goods (one of conditions of application of method at the cost of the transaction with imported goods, stipulated in Item 1 article 39 of the Code is not carried out at least, or there is no transaction of purchase and sale, or price information is unknown, to actually paid or subject payment for imported goods).

2. Consultation is held for the purpose of provision to the customs applicant of information which can be used by the customs applicant as cost basis for determination of customs value of imported goods by methods at the cost of the transaction with identical/homogeneous goods in case of their declaring to the authorized customs authority holding consultation.

3. Consultation is held by authorized customs authority after receipt from the customs applicant of the request about carrying out consultation containing the data specified in item 4 of this Procedure (further - the Request), documents and (or) data, the stipulated in Item 7 presents About on which bases authorized customs authority the cost basis for determination of customs value of imported goods according to provisions of articles 41 or 42 of the Code, and also inventories of the specified documents and (or) data is chosen.

The request, documents and (or) data specified in Item 7 of this Procedure and also the inventory of such documents and (or) data are represented electronically by their placement in information service of the automated subsystem "Personal account", the stipulated in Article 284 Federal Laws of August 3, 2018 to No. 289-FZ "About customs regulation in the Russian Federation and about modification of separate legal acts of the Russian Federation" <2> and placed on the Internet (further - the FPÖ "Personal account").

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<2> Russian Federation Code, 2018, No. 32, Art. 5082.

If the authorized customs authority has no possibility of receipt of the Request, the documents and (or) data specified in Item 7 of this Procedure, and also the inventory of such documents and (or) data electronically in connection with the defect of the information systems used by customs authorities caused by technical failures, violations in operation of means of communication (telecommunication networks and the Internet), electricity outage, the Request, documents and (or) data specified in Item 7 of this Procedure and also the inventory of such documents and (or) data are represented on paper.

4. In the Request the following data are specified:

1) name of authorized customs authority;

2) for the legal entity - full name, the primary state registration number of the legal entity, identification taxpayer number (further - INN), reason code of registration in tax authority (further - the check point), the address within the location of the legal entity (including the postal address);

3) for physical person - surname, name, middle name (in the presence), registration address at the place of residence or registration address in the place of stay, INN, the check point, the primary state registration number of the individual entrepreneur, data on the identity document of physical person;

4) the name (trade, commercial or other traditional name) and the description of imported goods (appointment, the trademark, brand, model, the article, grade, standards, the carried-out functions, technical and commercial characteristics);

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