of September 22, 2015 No. 118
About approval of Rules of accounting of interest payments in case of determination of customs value of goods
According to the Agreement on functioning of the Customs union within multilateral trade system of May 19, 2011 and the Protocol of December 16, 2011 on accession of the Russian Federation to the Marrakesh agreement on organization of the World Trade Organization of April 15, 1994, for the purpose of realization of Item 527 of the Report of the Working group on accession of the Russian Federation to the World Trade Organization and based on Item 3 of article 1 of the Agreement on determination of customs value of the goods moved through customs border of the Customs union of January 25, 2008 the Board of the Eurasian economic commission solved:
1. Approve the enclosed Rules of accounting of interest payments in case of determination of customs value of goods.
Chairman of Board of the Eurasian economic commission
Approved by the Decision of Board of the Eurasian economic commission of September 22, 2015 No. 118
1. These rules are developed on the basis of provisions of the Agreement on determination of customs value of the goods moved through customs border of the Customs union of January 25, 2008, the Decision 3.1 "Procedure for the inclusion in customs value of imported goods of interest payments" made by Committee on customs value of the World Trade Organization and are applied in case of determination of customs value of goods as by method at the cost of the transaction with imported goods (method 1), and by the methods of determination of customs value established by Articles 6 - 10 the specified Agreements (methods 2 - 6).
2. In these rules interest payments are understood as the payments for interest rates performed by the buyer within the financial relations in connection with purchase of the imported (estimated) goods (further - the financial relations).
At the same time the financial relations of the parties can be drawn up as in the form of the separate contract or agreement on financing (further - the financial agreement), and in the form of the Section of the external economic agreement (contract) according to which goods are on sale for export on customs area of the Eurasian Economic Union (further respectively - the external economic agreement, the Union).
3. If financing (within the financial agreement or the external economic agreement) is performed by the seller (including in the form of delay, payment by installments of payment of goods) or banks, credit institutions, other legal entities or physical persons, interest payments are not subject to inclusion in customs value of the goods imported on customs area of the Union in case of accomplishment of conditions, stipulated in Item 5 these rules (see examples 1 and 2).
4. If the seller, granting to the buyer payment deferral of goods, determines conditions of implementation of payment without allocation of interest payments from the price which is actually paid or subject to payment and establishes in the external economic agreement fixed prices on goods depending on terms of their payment, such financing of purchase of the imported (estimated) goods influences the size of customs value of these goods. In this case as basis for determination of customs value of the imported (estimated) goods the price which is actually paid by the buyer proceeding from the specific term of implementation of payment shall be used (see example 3).
5. Interest payments do not join in customs value of the goods imported on customs area of the Union in case of simultaneous accomplishment of the following conditions:
1) interest payments are specified separately from the price which is actually paid or subject to payment for the imported (estimated) goods (for example, are provided separately in the invoice);
2) the financial relations are drawn up in the form of the free financial agreement or the Section of the external economic agreement in written or electronic type;
3) the imported (estimated) goods are really sold at the price declared as the price which is actually paid or subject to payment, that is the seller when pricing goods does not consider interest payments, and even in case of lack of the financial relations with the buyer goods would be sold at the same price;
4) the interest rate established in the financial agreement or in the external economic agreement does not exceed the level characteristic of the similar financial relations in the same country and during the corresponding period of time in which the financial agreement or the external economic agreement respectively were signed.
6. If the interest rate established in the financial agreement or in the external economic agreement exceeds the level specified in the subitem 4 of Item 5 of these rules customs value of the imported (estimated) goods can not join only the amount of interest payments calculated at the interest rate corresponding to this level (see example 4).
Example 1. According to the purchase and sale agreement the buyer imports women's leather jackets which cost under the agreement constitutes 50 000 monetary units on customs area of the Union.
Total amount of payment in the invoice (invoice) exposed by the seller to the buyer constitutes 50 750 monetary units.
At the same time from the total amount of payment in the invoice (invoice) the interest payment for provision of payment deferral for goods is separately allocated, to equal 750 monetary units.
The buyer signed with the seller who is in the country And, the financial agreement about provision of payment deferral for goods in which terms of payment are stipulated. In accordance with the terms of the financial agreement the buyer is granted delay in payment for goods for a period of 90 days, at the same time the interest rate for payment deferral constitutes percent 1,5 for 90 days.
The customs applicant documented that this interest rate does not exceed the prevailing level of rates which developed for the similar financial relations during the corresponding period of time in the country And.
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