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The document ceased to be valid since July 21, 2018 according to Item 2 of the Decision of Board of the Eurasian economic commission of June 19, 2018 No. 103

DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of April 12, 2016 №32

About approval of the Procedure for application of the procedure of the postponed determination of customs value of goods

(as amended of the Decision of Board of the Eurasian economic commission of 01.11.2016 No. 133)

According to Item 5 of article 64 of the Customs Code of the Customs Union and article 11 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 Euroasian economic commission decided:

1. Approve the enclosed Procedure for application of the procedure of the postponed determination of customs value of goods.

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

Chairman of Board of the Eurasian economic commission

T. Sargsyan

Approved by the Decision of Board of the Eurasian economic commission of April 12, 2016 №32

Procedure for application of the procedure of the postponed determination of customs value of goods

I. General provisions

1. This Procedure determines cases of application of the procedure of the postponed determination of customs value of goods, features of application of method by the cost of the transaction with imported goods (method 1), stipulated in Clause 4 Agreements on determination of customs value of the goods moved through customs border of the Customs union of January 25, 2008 (further - the Agreement), procedure for declaring and control of customs value of goods, features of calculation and payment of customs duties, taxes.

2. In case of application of the procedure of the postponed determination of customs value of goods it is declared:

a) in case of customs declaration of goods - the preliminary size of customs value of goods;

b) after release of goods - the exact size of customs value of goods.

3. Application of the procedure of the postponed determination of customs value of goods is allowed in case of observance of conditions, stipulated in Item 1 article 4 of the Agreement, in the following cases:

a) imported goods which are traded at the international commodity exchanges are located under customs procedure of release for internal consumption and in accordance with the terms of the external economic agreement (contract) according to which goods are on sale for export on customs area of the Eurasian Economic Union, the fixed price which is subject to payment for these goods is not established, but at the same time dependence of the price of goods on exchange prices (stock exchange quotations, the stock exchange indexes) and the procedure (algorithm, formula) for calculation of the price of goods for exchange prices (stock exchange quotations, the stock exchange indexes) approved by the parties of the external economic agreement (contract) for the specific date after day of registration of the declaration for goods established in this agreement are established;

b) imported goods are located under customs procedure of release for internal consumption and terms of the contract taking into account which the cost of the transaction with imported goods shall be determined (for example, the license agreement, the agreement on transfer of copyright, etc.) do not determine fixed amounts of licensed and other similar payments for use of intellectual property items (including payments for patents, trademarks, copyright) which belong to imported goods and which the buyer as sales term of imported goods directly or indirectly shall make, but at the same time the agreement establishes procedure for their calculation based on the data not known on the date of registration of the declaration for goods;

c) terms of the contract taking into account which the cost of the transaction with imported goods shall be determined, provide that part of income (revenue) gained as a result of the subsequent realization, the order otherwise or uses of imported goods, directly or indirectly is due to the seller and at the same time the procedure of payments of such part of the income (revenue) based on the data not known on the date of registration of the declaration for goods is established.

4. Determination and the statement of exact size of customs value of goods is allowed to be postponed for the term during which  in accordance with the terms of the agreement specified respectively in the subitem "a", "b" or "v" of Item 3 presents of the Procedure (further – the agreement), documentary confirmed data allowing to determine and declare the exact size of customs value of goods shall be received. At the same time the term of determination and the statement of exact size of customs value of goods cannot exceed 15 months from the date of registration of the declaration for goods.

II. Features of application of method at the cost of the transaction with imported goods (method 1)

5. The preliminary size of customs value of goods according to article 4 of the Agreement is determined:

a) in the case specified in the subitem "a" of Item 3 presents of the Procedure – based on exchange prices (stock exchange quotations, the stock exchange indexes) of date, the closest to registration date of the declaration on goods, proceeding from procedure (algorithm, formula) the calculation established by the agreement;

b) in the cases specified in subitems "b" and "v" of Item 3 presents of the Procedure – based on the indicators reflecting the planned amount of import, sales of goods, other use of goods, or other planned indicators reflected in business plans, planned price calculations, price lists of the prices, catalogs and other similar documents or in case of lack of such indicators based on accounting data for the corresponding preceding period (month, quarter, year). At the same time calculation of size of additional charges is performed proceeding from the procedure of payments established by the agreement. For calculation of size of additional charges to the price which is actually paid or subject to payment for imported goods values of the available indicators corresponding to the greatest possible size of such additional charges are used.

6. The exact size of customs value of goods is determined:

a) in the case specified in the subitem "a" of Item 3 presents of the Procedure – based on the price which is actually paid or subject to payment for imported goods which is calculated based on exchange prices (stock exchange quotations, the stock exchange indexes) for the date established by the agreement;

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