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AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION, GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of January 25, 2008

About determination of customs value of the goods moved through customs border of custom union

(Protocol as amended of 23.04.2012)

The governments of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation which are hereinafter referred to as with the Parties

based on the Agreement on the Customs union between the Russian Federation and the Republic of Belarus of January 6, 1995, the Agreement on the Customs union of January 20, 1995, the Agreement on the Customs union and the Common economic space of February 26, 1999, the Constitutive treaty of Eurasian economic community of October 10, 2000, the Agreement on creation of single customs area and forming of custom union of October 6, 2007,

being guided by the commonly accepted regulations and rules in international trade,

agreed as follows:

Article 1. General provisions

1. Customs value of the goods moved through customs border of state member of the Customs union when exporting from the territory of this state is determined according to the national legal system of state member of the Customs union.

2. Provisions of this agreement regulate single rules of determination of customs value of goods for the purpose of application of the Common customs tariff of custom union, and also application of other measures other than customs and tariff regulation which are entered (can be entered) for regulation of goods turnover of custom union. Provisions of this agreement are applied if goods actually crossed customs border of the Customs union when importing to single customs area of the Customs union (further - customs area of the Customs union) or if goods are declared to import in case of application of preliminary declaring and concerning such goods for the first time after crossing of customs border or in case of preliminary declaring customs procedure is declared. In other cases of the provision of this agreement can be applied if it is directly established by the national legal system of state member of the Customs union.

3. Customs value of the goods moved through customs border of the Customs union is determined according to this agreement, based on the principles and general rules, stipulated in Clause the VII General Agreement on Tariffs and Trade of 1994 (GATT 1994) and the Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994.

The commission of the Customs union makes decisions concerning application of methods of determination of customs value of the imported goods established by this agreement proceeding from relevant provisions of the Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994, including explanatory notes to it, and also documents on customs value of the goods developed by Technical committee on customs valuation of World Customs Organization.

Article 2. System of determination of customs value of goods

1. The cost of the transaction with these goods in the value established in Article 4 of this agreement shall be basis of determination of customs value of imported goods in the greatest possible degree.

In case of impossibility of determination of customs value of imported goods customs value of goods is determined by the cost of the transaction with them according to the provisions established by Articles 6 and 7 of this agreement applied consistently. At the same time, consultations between the customs authority and person declaring goods for the purpose of the reasonable choice of cost basis for determination of the customs value meeting the requirements of Article 6 or Article 7 of this agreement can be held. In the course of consultations the customs authority and the customs applicant (the customs representative) can communicate available for each of them on condition of observance of the relevant legislations of state members of the Customs union on trade secret.

Consultations are held according to the procedure, established by the national legal system of the corresponding state member of the Customs union.

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