DECISION OF THE COMMISSION OF CUSTOM UNION

of September 20, 2010 No. 376

About procedures for declaring, control and adjustment of customs value of goods

According to Chapter 8 of the Customs Code of the Customs Union the Commission of the Customs union solved:

1. Approve:

- The procedure for declaring of customs value of goods (is applied);

- Ceased to be valid according to the Decision of Board of the Eurasian economic commission of 27.03.2018 No. 42

- Ceased to be valid according to the Decision of Board of the Eurasian economic commission of 27.03.2018 No. 42

2. Determine that the Procedure for declaring of customs value of goods and the Procedure for adjustment of customs value of goods specified in Item 1 of this Decision become effective since January 1, 2011.

3. Before entry into force of the documents specified in Item 2 of this Decision the legislation of state members of the Customs union within EurAsEC is applied.

Members of the commission of the Customs union: From the Republic of Belarus

A. Kobyakov

From the Republic of Kazakhstan

U. Shukeev

From the Russian Federation

And Shuvalov

Approved by the Decision of the Commission of the Customs union of September 20, 2010, No. 376

Procedure for declaring of customs value of goods

I. General provisions

1. This Procedure determines conditions of declaring of customs value of goods, representation by the customs applicant (the customs representative) of documents for its confirmation, form of the declaration of customs value and the rule of its filling.

The procedure is developed based on the Customs Code of the Customs Union (further - the Code) and Agreements on determination of customs value of the goods moved through customs border of the Customs union of January 25, 2008 (further - the Agreement).

2. Customs value of goods is determined and told by the customs applicant (the customs representative) to customs authority in case of customs declaration of goods.

Data on customs value of goods are declared in the declaration on goods and declarations of customs value (further - DTS) and are the data necessary for the customs purposes.

DTS is integral part of the declaration on goods.

DTS is filled with the customs applicant or the customs representative if customs declaring is made by the customs representative (further - person filling DTS).

In case of adjustment of customs value of goods by customs authority of DTS it is filled with the authorized person of customs authority.

3. If one batch of the declared goods contain goods of several names, that distribution between them the goods of expenses (components) which are subject to inclusion in customs value shall be performed according to the procedure, determined in Sections II and III of the Procedure for filling of the corresponding columns DTS-1 and DTS-2.

4. DTS and its electronic copy are represented to customs authority in which customs declaration of goods, along with submission of the declaration on goods is performed. Giving of DTS shall be followed by provision to customs authority of documents based on which it was filled (the appendix N 1 to the Procedure).

The list of the documents submitted to confirmation of the declared customs value can be reduced according to the international treaties and acts constituting the right of the Eurasian Economic Union (further - the Union), or the legislation of gosudarstvchlen of the Union (article 183 of the Code).

5. In the cases established by the international treaties and acts constituting the right of the Union and (or) the legislation of state members of the Union, DTS can be provided in electronic form.

6. DTS is constituted in duplicate. One copy is intended for customs authority, another - for person which filled DTS.

Both copies of DTS are signed and make sure according to Procedure Item 18.

7. DTS is filled on all goods imported on customs area of the Union, declared with use of the declaration on goods, except as specified, specified in Procedure Item 8.

In case of determination of customs value of goods at the cost of the transaction with imported goods according to article 4 of the Agreement (further - the method 1) is filled with DTS-1 (the appendix N 2 to the Procedure).

In case of determination of customs value of goods the methods of determination of customs value provided by Articles 6 - 10 Agreements, fill DTS-2 (The appendix N3 to the Procedure).

8. Customs value of goods is declared in the declaration on goods without filling of DTS in the following cases:

- if goods are located under the customs procedures which are not providing payment of customs duties, taxes;

- if proceeding from the declared size of customs value there is no obligation on payment of customs duties, taxes in case of observance of requirements of the Code;

- if total customs value of the imported batch does not exceed the amount which can be established in state member of the Union and shall not exceed the amount, equivalent 10000 (ten thousand) US dollars, except for reusable (two and more times) the deliveries within one agreement (contract) and also repeating (two and more times) of deliveries of the same goods by one sender to the same receiver under different agreements (contracts);

- if according to Item 2 of article 64 of the Code in case of change of customs procedure customs value of goods is the customs value of goods which is earlier determined on the date of adoption of the customs declaration by customs authority in case of their first room under customs procedure after the actual crossing of customs border by them, except as specified, when such customs value of goods was determined incorrectly, or the cases provided by the international treaties and acts constituting the right of the Union;

- if according to the Code, other international treaties within the Union and (or) the legislation of state members of the Union goods are exempted from taxation by customs duties and taxes (are not assessed with customs duties and taxes).

In all cases when obligatory filling of DTS is not established, customs authority in case of identification of the signs specifying that declared in the declaration on goods of the data on customs value of goods can be doubtful or properly are not confirmed, the representations of DTS having also the right to demand in writing motivated in any form.

9. DTS-1 consists of two main and necessary number of additional sheets. The first main leaf contains the data declared in the declaration on goods in the second leaf the data used in case of determination of customs value of the declared goods and calculation of size of customs value are specified.

All sheets DTS, starting with third, are additional. Numbering of additional sheets begins with third number (the 1st and 2nd sheets - the main sheets of form, 3rd and subsequent listydopolnitelny).

DTS-2 consists of two main sheets: the first leaf containing the information spread on all goods declared in the declaration on goods and the second leaf in which the data used in case of determination of customs value of the declared goods and calculation of size of customs value are specified. If according to one declaration on goods more than three names of goods are declared, then for declaring of customs value of goods additional sheets are used. In this case as additional sheets the form of the second main sheet DTS-2 is used.

All sheets DTS-2, starting with third, are additional. Numbering of additional sheets begins with third number (the 1st and 2nd sheets - the main sheets of form, 3rd and the subsequent sheets - additional).

The first main sheet DTS-2 is general (single) for all methods of determination of customs value of the goods established by Articles 6 - 10 Agreements. The second main sheet DTS-2 can have one of four established types depending on method of determination of customs value of goods. The corresponding option of the second and the additional sheets DTS-2 is used in case of determination of customs value of goods by application:

- methods at the cost of the transaction with identical or with homogeneous goods according to articles 6 or 7 of the Agreement (further - method 2 or method 3 respectively) and reserve method according to article 10 of the Agreement (further - method 6) on their basis;

- subtraction method according to article 8 of the Agreement (further - method 4) and method 6 on its basis;

- addition method according to article 9 of the Agreement (further - method 5) and method 6 on its basis;

- method 6 on the basis of method 1.

10. If in case of determination of customs value by method 1 to the price which is actually paid or subject to payment additional charges and (or) deductions from it are not made and such price for each description of goods is allocated from the total amount of the contract and (or) the invoice for specific consignment, filling of DTS-1 on all numbers of goods is not required - only the first main sheet of the DTS-1 form is filled in. On the second main leaf of the DTS-1 form in the column "Additional Data" record is made: "Customs value of goods is equal to the price which is actually paid or subject to payment". Other columns of the second leaf remain blank.

11. If in documents writing of names of persons meets use of letters of the Latin alphabet, then such data are specified in DTS by letters of the Latin alphabet.

12. Data in DTS shall be entered with use of printers, except as specified, 23 and 24 Procedures specified in Items 14,.

13. Cost indicators on the second and additional sheets DTS are rounded by mathematical rules to within the second sign after comma if other is not stipulated by the legislation state member of the Union.

14. Corrections of the data provided in DTS which are not influencing the size of customs value of goods are made exclusively-faced, filled it, by elimination specified and introduction of necessary data by means of nadpechatyvaniye with use of printers or nadpisaniye by blue or black ball pen (or by means of other means making the nonerasable graphical line). Each correction shall be certified by the signature of person which filled DTS (or, respectively, the worker of this person), and is certified according to the procedure, stipulated in Item 18 About.

15. Recalculation of foreign currency in currency of state member of the Union is made at the currency rate operating on the date of registration of the declaration for goods by customs authority.

If the Code and (or) other international treaties within the Union provide other day of application of the foreign exchange rate for the purposes of determination of customs value and (or) calculation of customs duties, taxes, the foreign exchange rate this day is specified.

16. If in the corresponding column DTS there is not enough place for the statement person which is filling in it, the data or for putting down by the official of customs authority of office marks, necessary data shall be specified in the column "Additional Data" of the corresponding leaf or on single sheets of format A 4, which are integral part of DTS. In the corresponding columns DTS which treat provided in the column "Additional Data" and (or) on single sheets of the data the corresponding record sending to the column "Additional Data" or to single sheets respectively shall be made: "see additional N ______ on _____ l.".

On each leaf of amendment it is necessary to specify:

- "Amendment of N ________, to DTS N ________";

- sequence number of the declared goods in the form of record: "Goods of N _____" and on each goods - number of the column and those data which are entered in this column according to rules of filling of this column.

If on one single sheet of the place for specifying of the data entered in one column it is not enough, such data are provided on several single sheets of the A4 format. In this case in the right upper corner number of leaf one after another is specified. Numbering of single sheets always begins again.

Each copy of amendment in the right bottom corner shall be signed by person which filled DTS and is certified according to the procedure, stipulated in Item 18 About.

Number of copies of each such in addition enclosed leaf shall correspond to the number of copies of DTS.

In the electronic copy of DTS-faced, filled it, all data containing in amendments shall be entered.

17. The qualifiers and lists of normative reference information used for the customs purposes are used to the statement of data in DTS.

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