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DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of August 27, 2013 №180

About approval of the Regulations on features of determination of customs value of the goods imported on customs area of the Eurasian Economic Union with non declaration

(as amended of the Decision of Board of the Eurasian economic commission of 14.01.2020 No. 6)

According to Item 6 of Article 38 of the Customs code of the Eurasian Economic Union the Board of the Eurasian economic commission solved:

1. Approve the enclosed Regulations on features of determination of customs value of the goods imported on customs area of the Eurasian Economic Union with non declaration.

2. This Decision becomes effective after 30 calendar days from the date of its official publication.

Chairman of Board of the Eurasian economic commission

V. Khristenko

Approved by the Decision of Board of the Euroasian economic commission of August 27, 2013 №180

Regulations on features of determination of customs value of the goods imported on customs area of the Eurasian Economic Union with non declaration

1. This Provision establishes features of determination of customs value of goods for the purposes of calculation of customs duties, taxes, the special, anti-dumping, compensatory duties according to Article 56 and Item 5 of Article 72 of the Customs code of the Eurasian Economic Union (further - the Code) concerning the goods imported on customs area of the Eurasian Economic Union (further - the Union) with non declaration and found on customs area of the Union, including during customs control (further - the goods imported with non declaration).

This Provision is applied including in case of determination of customs value of the goods imported with non declaration in case of voluntary payment of customs duties, taxes, the special, anti-dumping, compensatory duties by person in whom such goods are found.

2. Customs value of the goods imported with non declaration is determined according to Chapter 5 of the Code taking into account the features established by Items 3 - the 8th this provision.

3. If circumstances of import to customs area of the Union of the goods imported with non declaration are established and the conditions established by Chapter 5 of the Code which allow to apply methods of determination of customs value of goods are complied, customs value of such goods is determined according to articles 39, of 41 - 44 Code.

At the same time the circumstances of commodity importation on customs area of the Union influencing determination of customs value of the goods imported with non declaration are including:

date of commodity importation on customs area of the Union;

condition of goods (for example, degree of physical wear, completeness, the collected or sorted type, availability (absence) of damages);

goods quantity (batch amount);

price of goods and delivery condition;

type of the vehicle used for transportation (transportation) of goods;

route of transportation (transportation) of goods.

Circumstances of commodity importation on customs area of the Union are established based on the documents concerning the goods imported with non declaration.

4. If the circumstances of import to customs area of the Union of the goods imported with non declaration, allowing to apply methods of determination of customs value of goods, established by articles 39, of 41 - 44 Code are not established, customs value of the goods imported with non declaration is determined by reserve method (method 6), stipulated in Clause 45 Codes, taking into account the features determined by Items 5 - the 7th this provision.

In case of determination of customs value of the goods imported with non declaration within method 6 the 15th is observed stipulated in Item article 38 of the Code the sequence of application of methods of determination of customs value of goods.

5. If it is impossible to establish date of import to customs area of the Union of the goods imported with non declaration for the purposes of determination of their customs value day of identification of the fact of import of these goods to customs area of the Union is considered such date.

If there is no information about in what condition the goods imported with non declaration were imported on customs area of the Union, for the purposes of determination of their customs value such goods are considered as though they were imported on customs area of the Union in the same condition in which they were on the date of identification of the fact of their import to customs area of the Union.

6. If circumstances of sale on customs area of the Union of the goods imported with non declaration in case of determination of customs value of such goods by method 6 are established the price at which these goods were acquired on customs area of the Union is used.

The price at which the goods imported with non declaration were acquired on customs area of the Union is acceptable for the purposes of determination of their customs value if it is close to one of the following sizes taking place in the same or the period of time corresponding to it into which illegally the imported goods are imported on customs area of the Union:

the cost of the transaction with goods of the same class or type in case of their sale for export on customs area of the Union (the cost of the transaction with goods of the same class or type the customs value of these goods determined by method at the cost of the transaction with imported goods (method 1), stipulated in Clause 39 Codes, and accepted by customs authority of state member of the Union in the territory of which the goods imported with non declaration are found is);

the price at which goods of the same class or type are on sale in the same geographical region in which purchase of the goods imported with non declaration, to persons which are not interconnected with the seller was performed.

In case of the choice of the specified sizes for the purpose of comparison to the price at which the goods imported with non declaration were acquired on customs area of the Union it is necessary to use information on the goods of the same class or type having the characteristics most similar to characteristics of the goods imported with non declaration.

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