ORDER OF THE FEDERAL CUSTOMS SERVICE OF THE RUSSIAN FEDERATION

of February 14, 2011 No. 272

About approval of the Instruction for conducting check of correctness of declaring of customs value of the goods imported (imported) on customs area of the Customs union, and the Regulations of actions of officials of customs authorities in case of control and adjustment of customs value of goods

For the purpose of realization of provisions of the Customs Code of the Customs Union (The Federal Law of June 2, 2010 N 114-FZ "About ratification of the Agreement on the Customs Code of the Customs Union" (The Russian Federation Code, 2010, N 23, the Art. 2796), Agreements between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan of January 25, 2008. "About determination of customs value of the goods moved through customs border of the Customs union" and Decisions of the Commission of the Customs union of September 20, 2010 N 376 "About procedures for declaring, control and adjustment of customs value of goods" I order:

1. Approve the Instruction for conducting check of correctness of declaring of customs value of the goods imported (imported) on customs area of the Customs union (Appendix N 1), and Regulations of actions of officials of customs authorities in case of control and adjustment of customs value of goods (Appendix N 2) Regulations of actions of officials of customs authorities when conducting additional check for independent obtaining by customs authority of the data relating to customs value of goods (appendix N 3).

2. To provide to chiefs of the regional customs authorities and customs which are directly subordinated to FCS of Russia reduction in compliance with this Order of job descriptions (official regulations) of officials of subordinate customs authorities.

3. To impose control of execution of this Order on the first deputy head of FCS of Russia V. M. Malinin.

 Appendix № 1

to the Order of FCS of Russia of February 14, 2011 No. 272

The instruction for conducting check of correctness of declaring of customs value of the goods imported (imported) on customs area of the Customs union

I. General provisions

1. The instruction for conducting check of correctness of declaring of customs value of the goods imported (imported) on customs area of the Customs union (further - the Instruction) determines operations procedure of officials of customs post or the customs authorized according to the job responsibilities (further - authorized officers) to exercise control of determination and the statement by the customs applicant (the customs representative) of customs value of the goods imported (imported) on customs area of the Customs union (further - goods) and also adjustment of customs value of goods in the cases established by the legislation of the Customs union.

The instruction is developed based on the Customs Code of the Customs Union (The Federal Law of June 2, 2010 N 114-FZ "About ratification of the Agreement on the Customs Code of the Customs Union" (The Russian Federation Code, 2010, N 23, by the Art. 2796)) (further - the Code) and Agreements between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan of January 25, 2008. "About determination of customs value of the goods moved through customs border of the Customs union" (further - the Agreement).

2. Provisions of the Instruction cannot be considered as the limiting powers of customs authorities to check according to the procedure, provided by the customs legislation of the Customs union, correctness of determination of customs value of the goods, including authenticity of the documents submitted by the customs applicant (the customs representative) for the purpose of determination of customs value of goods, and reliability containing in them the data.

3. The instruction is applied in case of control of customs value:

- told by the customs applicant (the customs representative) to customs authority in case of customs declaration of goods;

- by results of additional check according to article 69 of the Code;

- before release of goods.

4. The instruction is not applied when moving by physical persons of the goods intended for personal, the family, house and other not connected with implementation of business activity needs.

5. Check of correctness of declaring of customs value of goods is made within established procedure of declaring of customs value of goods, including with use of analysis results of the data containing in the electronic documents created by the special software providing use of technology of the automated control of customs value (further - AKTS technology), and within the terms established by the customs legislation of the Customs union.

* The decision of the Commission of the Customs union of September 20, 2010 N 376 "About procedures for declaring, control and adjustment of customs value of goods".

Check of correctness of declaring and adjustment of customs value of goods irrespective of the chosen customs applicant (the customs representative) of method of its determination includes the following actions of authorized officers:

1) verification of presence of the documents provided by the List of the documents confirming the declared customs value of goods *.

* The appendix N 1 to the Procedure for declaring of customs value of goods approved by the Decision of the Commission of the Customs union of September 20, 2010 N 376 "About procedures for declaring, control and adjustment of customs value of goods";

2) check of correctness of filling of the declaration of customs value (DCV) (in cases when it is filled) which includes the following actions:

- check of completeness and correctness of filling of columns DTS according to established procedure *.

* The appendix N 2 to the Procedure for declaring of customs value of goods approved by the Decision of the Commission of the Customs union of September 20, 2010 N 376 "About procedures for declaring, control and adjustment of customs value of goods";

- check of compliance of information containing in DTS, to the data specified in documents and in the declaration goods (DT);

3) check of correctness of application by the customs applicant (the customs representative) of method of the determination of customs value of goods established by the customs legislation of the Customs union * which includes the following actions:

* The agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan of January 25, 2008. "About determination of customs value of the goods moved through customs border of the Customs union";

- check of compliance of the chosen method to type and conditions of the external economic transaction;

- check of observance of conditions of application of method.

4) check of correctness of determination by the customs applicant (the customs representative) of structure of the declared customs value which includes the following actions:

- check of correctness of determination of basis for determination of customs value;

- check of completeness of inclusion of components in basis for determination of customs value of the estimated goods and correctness of their quantitative determination;

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