Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

The document ceased to be valid since May 12, 2016 according to Item 38 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of May 12, 2016 No. 18

RESOLUTION OF THE PLENUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION

of December 25, 2013 No. 96

About some questions of practice of consideration of the disputes connected with determination of customs value of the goods imported on customs area of the Customs union

Due to the questions arising at Arbitration Courts in case of application of provisions of the Customs Code of the Customs Union (further - the Customs Code of the Customs Union, the Code), Agreements between the Government of the Republic of Belarus, the Government of the Republic of Kazakhstan and the Government of the Russian Federation of 25.01.2008 "About determination of customs value of the goods moved through customs border of the Customs union" (further - the Agreement), the goods regulating procedure for determination of customs value imported on customs area of the Customs union (further - imported goods), and for the purpose of ensuring uniform approaches to their permission the Plenum of the Supreme Arbitration Court of the Russian Federation based on article 13 of the Federal constitutional Law "About Arbitration Courts in the Russian Federation" decides to give to Arbitration Courts (further - courts) the following explanations.

1. According to item 4 of the article 65 Customs Code of the Customs Union the customs value of goods and the data relating to its determination shall be based on the authentic, quantitatively determined and documentary confirmed information.

In case of application of this regulation courts should proceed from presumption of reliability of information provided by the customs applicant. At the same time by consideration in court of the dispute concerning determination of customs value of goods, customs authority the evidence of unauthenticity of the specified information can be produced. These proofs, as well as the evidence produced by the customs applicant are subject to research in judicial session according to requirements of Article 162 of the Arbitral Procedure Code of the Russian Federation (further - the AIC of the Russian Federation) both assessment by court in total and interrelations taking into account provisions of Article of 71 AIC of the Russian Federation.

In case of assessment of justification of application of the first method of determination of customs value of imported goods courts need to be guided by provisions of Item 1 of Article 4 and Items 1 and 3 of article 5 of the Agreement, meaning that the cost of the transaction with imported goods cannot be considered documented, quantitatively certain and reliable if the customs applicant did not produce the evidence of the conclusion of the transaction based on which the goods are acquired, in any form which is not contradicting the law or the price information containing in such transaction does not correspond to quantity characteristics of goods, or there is no information on delivery conditions and payments of goods or there are proofs of its unauthenticity, and also if there are no other data, concerning cost determination of the transaction in sense of the given Agreement regulations.

Signs of unauthenticity of data on transaction price based on which the goods are acquired can be shown, in particular, in considerable difference of transaction price from the price information containing in databases of customs authorities on transactions with the identical or homogeneous goods imported on customs area of the Customs union under comparable conditions, and in case of lack of such transactions - these other official or conventional sources of information, including data of manufacturers and official distributors of goods, and also commodity and price catalogs.

2. Proceeding from Item 1 of article 4 of the Agreement customs value of imported goods is determined concerning goods in case of their sale for export on customs area of the Customs union.

In sense of this regulation it is necessary to understand the transactions directed to paid transition of the property right to the corresponding goods as sale (in particular, purchase and sale, delivery, exchange, compensation).

3. Identification by customs authority of signs of unauthenticity of the declared data on customs value of the goods including listed in Item 11 of the Procedure for the control of customs value of goods approved by the decision of the Commission of the Customs union of 20.09.2010 No. 376 "About procedures for declaring, control and adjustment of customs value of goods" (further - the Procedure), is not the basis for adjustment of customs value of goods, and is the cause of conducting additional check as identification of signs of unauthenticity of the data on customs value of goods declared by the customs applicant means only origin at customs authority of assumptions of unauthenticity of such data.

4. Owing to Item 1 of the article 69 Customs Code of the Customs Union in case of detection by customs authority in case of monitoring procedure of customs value of goods before their release of the signs specifying that data on customs value of goods can be doubtful or the declared data are properly not confirmed, the customs authority carries out additional inspection according to the Code which term and procedure for carrying out are established by the decision of the Commission of the Customs union.

In this case the customs authority makes the decision on conducting additional check which is carried to the customs applicant and shall be reasonable, in particular contain list of the specific signs specifying that data on customs value of goods can be doubtful or the declared data are properly not confirmed.

Estimating legitimacy of the decision of customs authority on conducting additional check, courts need to recognize that the list of signs of unauthenticity of the declared data on customs value of goods, stipulated in Item 11 About, is not exhaustive.

5. According to Item 3 of the article 69 Customs Code of the Customs Union for conducting additional verification of the declared data on customs value of goods the customs authority has the right to request additional documents and data from the customs applicant and to establish term for their representation. The customs applicant shall or submit the additional documents and data requested by customs authority, or in writing to explain the reasons for which they cannot be provided.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.