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The document ceased to be valid since January 23, 2020 according to Item 2 of the Order of the Government of the Russian Federation of December 16, 2019 No. 1694

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 6, 2012 No. 191

About approval of Rules of determination of customs value of the goods exported from the Russian Federation

(as amended of the Order of the Government of the Russian Federation of 12.08.2015 No. 833)

According to part 2 of article 112 of the Federal law "About Customs Regulation in the Russian Federation" and the Agreement on determination of customs value of the goods moved through customs border of the Customs union of January 25, 2008. The government of the Russian Federation decides:

1. Approve the enclosed Rules of determination of customs value of the goods exported from the Russian Federation.

2. Declare invalid the paragraph the fourth Item 1 of the order of the Government of the Russian Federation of August 13, 2006 N 500 "About procedure for determination of customs value of the goods moved through customs border of the Russian Federation" (The Russian Federation Code, 2006, N 34, the Art. 3688).

3. This resolution becomes effective after 30 days after day of its official publication.

Russian Prime Minister

V. Putin

Approved by the Order of the Government of the Russian Federation of March 6, 2012 No. 191

Rules of determination of customs value of the goods exported from the Russian Federation

I. General provisions

1. These rules establish procedure for determination of customs value of the goods exported from the Russian Federation, including feature of application of methods (rules) of determination of customs value of the goods provided by Articles 4, of 6, of 7, 9 and 10 Agreements on determination of customs value of the goods moved through customs border of the Customs union, of January 25, 2008 (further - the Agreement), in case of commodity exportation from the Russian Federation (further - the estimated (exported) goods).

2. Customs value of the estimated (exported) goods is determined for the purpose of calculation of export customs duties which base for calculation is customs value of the estimated (exported) goods, and also used for the purpose of application of Item 6 of part 1 of article 131 of the Federal law "About Customs Regulation in the Russian Federation" concerning the goods exported from the Russian Federation.

3. Customs value of goods is not determined and not declared if according to the customs legislation of the Customs union, international treaties and the legislation of the Russian Federation in case of commodity exportation from the Russian Federation does not arise and there cannot be obligation on payment of export customs duties, base of calculation for which is customs value of the estimated (exported) goods.

For the purpose of application of Item 6 of part 1 of article 131 of the Federal law "About Customs Regulation in the Russian Federation" when exporting from the Russian Federation of such goods as customs value in case of customs declaring the cost specified in the business or other documents relating to them is used.

4. The concepts used in these rules mean the following:

a) "identical goods" - the goods identical in every respect, including on physical characteristics, quality and reputation. Insignificant discrepancies in appearance of goods are not the basis for refusal in their consideration as identical if for the rest such goods conform to requirements of this subitem. Goods are not considered identical if they are made not in the same country, as the estimated (exported) goods. The goods made by the other person, than the producer of the estimated (exported) goods, are considered as identical only if identical goods of the same producer are not revealed in the territory of the Russian Federation;

b) "homogeneous goods" - the goods which are not identical, but having similar characteristics and consisting of similar components that allows them to perform the same functions, as the estimated (exported) goods and to be with them commercially interchangeable. In case of determination whether goods are homogeneous, such characteristics as quality, reputation and availability of the trademark are considered. Goods are not considered homogeneous if they are not made in the same country, as the estimated (exported) goods. The goods made by the other person, than the producer of the estimated (exported) goods, are considered as homogeneous only if homogeneous goods of the same producer are not revealed in the territory of the Russian Federation.

5. Concepts are used in these rules in the values determined in the Agreement, except for concepts which are established by these rules.

II. The basic principles of determination of customs value of the estimated (exported) goods

6. The basic principles of determination of customs value of the estimated (exported) goods are the principles which are established in the Agreement, taking into account the features established by these rules.

7. The cost of the transaction with these goods in value, stipulated in Item 11 these rules shall be basis of determination of customs value of the estimated (exported) goods in the greatest possible degree.

8. If customs value of the estimated (exported) goods cannot be determined with use of method by the cost of the transaction with exported goods (further method 1), customs value of such goods is determined with use or method by the cost of the transaction with identical goods (further - method 2), or method at the cost of the transaction with homogeneous goods (further - method 3), or addition method (further - method 5). The customs applicant depending on the documents which are available for it has the right to choose one of the specified methods for determination of customs value of the estimated (exported) goods.

9. If customs value of the estimated (exported) goods cannot be determined with use of the these rules of methods specified in Item 8, the reserve method is applied (further - method 6).

10. The procedure of determination of customs value of the estimated (exported) goods shall be generally applicable, that is not differ depending on sources of delivery of goods (the country of destination, type of goods, participants of the transaction, etc.).

III. Methods of determination of customs value of the estimated (exported) goods

Method at the cost of the transaction with exported goods (method 1)

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