Determination of the total customs value in the customs declaration.

It is quite difficult to determine the customs value of goods on your own, so our tips are intended for people who are faced with this problem.

How to determine the customs value of goods? What is the customs value of goods in the Russian Federation? We will help you find the answer to these and other questions. We will tell you clearly and simply about what worries you most of all.
The main thing to remember is that there are various methods customs value and you need to use each correctly so that determining the customs value of imported goods does not cause you any trouble. Do not hesitate to seek help if something seems incomprehensible to you, especially since you can always contact a consultant on our website who will answer all your questions. Especially if this concerns problem areas in determining customs value.

Filling out a declaration for goods when importing them into the Russian Federation is not so easy, because you need to understand many definitions. For example, customs value- this is the price of the cargo , a rounded figure, which is indispensable when calculating various payments, such as excise taxes, duties, fees, etc. Customs prices of things imported into Russia from abroad are, in fact, the tax base, and they also help the state regulate trade and economic relations , control foreign trade transactions and bank payments.

Customs value and total customs value

How do the concepts differ from each other? customs value And total customs value in the cargo customs declaration, which must be completed to pass control at the border? The bottom line is that the customs value in the customs declaration is indicated in one column for each cargo separately, and in the other the sum of the prices of all goods transported together is written. And although the declarant (the person transporting the cargo) fills out the columns himself, the numbers themselves are calculated according to the methods specified in the instructions approved by the State Customs Committee.

In addition, customs officers have methods to check the veracity of what is written: by the cost of a transaction with identical goods, by subtracting the cost, etc.

How to calculate customs value?

To correctly calculate the cost of delivering goods across the border, you need to take into account duties and fees. Today there are special calculator programs that will help you quickly and easily cope with this task. The calculation takes into account the dimensions of the cargo, distance, and means of transportation (railway, air, road, sea).

According to them in accordance with the legislative acts of the state. Determined by the declarant, but the correctness of the determination is controlled by the customs authorities. Methods for determining customs value used in Russia correspond to those accepted in world practice.

Methods for determining customs value

  1. According to the value of the transaction with imported goods- the main method for determining customs value, when it is determined by the transaction value actually paid or payable at the time the goods cross the customs border of the Russian Federation. At the same time, the customs value includes the costs of transportation, insurance, licensing and others actually incurred by the declarant at the time of crossing the customs border.
  2. By transaction value of identical goods- determination of customs value based on the value of a transaction with identical goods. the value of a transaction with identical goods is accepted as the basis for determining the customs value if these goods:
    1. sold for import into the Russian Federation;
    2. imported simultaneously with the goods being valued or no earlier than 90 days before the import of the goods being valued;
    3. imported in approximately the same quantities and (or) under the same commercial conditions. If identical goods were imported in a different quantity and (or) on other commercial terms, the declarant must make an appropriate adjustment to their price taking into account these differences and document its validity to the customs authority of the Russian Federation. If, when applying this method, more than one transaction price for identical goods is revealed, then the lowest of them is used to determine the customs value of imported goods.
  3. At the cost of a transaction with similar goods- formally its application does not differ from method 2, with the exception of the concept homogeneous goods- goods that are not completely identical, but have similar characteristics and consist of similar components, which allows them to perform the same functions as the goods being valued and to be commercially interchangeable.
  4. Based on cost subtraction- is based on the price at which imported (valued) or identical or homogeneous goods were sold in the largest aggregate lot on the territory of the Russian Federation in unchanged condition. In this case, costs typical only for the domestic market are subtracted from the price, which should not be included in the customs value ( customs duties, ordinary expenses in connection with transportation and sale, etc.)
  5. Based on cost addition- based on accounting for the production costs of these goods, to which is added the amount of profit and expenses characteristic of the sale of the goods being valued in Russia. It requires particularly careful customs supervision, since obtaining such information from the manufacturer of goods is often difficult, and if it is provided for verification, not all documents and information can be submitted to the customs authorities of the importing country.
  6. Backup method- applies if it is impossible to determine the customs value using the above methods. Based on calculations and expert assessments, with assessments based to the maximum extent possible on the transaction value of the imported goods; the value used is based on actual estimates, that is, the prices at which imported goods are sold in the country in the normal course of trade under competitive conditions.

These methods are applied by the declarant in the order they are listed (if it is impossible to apply the previous method), with the exception of methods 4 and 5, which can be applied in the reverse order.

Notes


Wikimedia Foundation.

  • 2010.
  • Symphony (album)

Tula Transformer Plant

    customs value See what “Customs value” is in other dictionaries: - The cost of a product or set of goods within one delivery, presented to the customs service for the calculation of duties and maintaining statistics, expressed in monetary form. Customs value determined in accordance with customs legislation...

    Technical Translator's Guide Customs Cost - See Customs cost Dictionary of business terms. Akademik.ru. 2001...

    Dictionary of business terms Customs value - (English customs value) the value of goods transported across the customs border, which is determined in accordance with customs legislation. In the Russian Federation I.e. declared (declared) by the declarant to the customs authority of the Russian Federation when moving...

    Dictionary of business terms- (legal value, customs value, dutiable value) tax base for calculating customs payments. The value of T.s. determined on the basis of a customs declaration in accordance with the methods for determining customs value established by law... ... Economic and mathematical dictionary

    CUSTOMS VALUE- the cost of goods, determined in accordance with the Law of the Republic of Belarus dated 02/03/1993 N 2151 XII On the Customs Tariff and acts of the President of the Republic of Belarus and used for: a) imposing customs duties on goods; b) customs statistics... Customs business. Dictionary

    Dictionary of business terms- (English customs value) the value of goods transported across the customs border, which is determined in accordance with customs legislation. In the Russian Federation I.e. declared (declared) by the declarant to the customs authority of the Russian Federation when moving goods through... ... Large legal dictionary

    CUSTOMS VALUE OF GOODS- the value of the goods, determined in accordance with the Law on Customs Tariffs and used for the purposes of: imposing customs duties on the goods; foreign economic and customs statistics; application of other measures government regulation trade... ... Encyclopedia of Russian and international taxation

    Customs value of goods- in the Russian Federation, the value of goods used for the purposes of: imposing duties on goods; foreign economic and customs statistics; application of other measures of state regulation of trade and economic relations related to the cost of goods, including... ... Financial Dictionary

    CUSTOMS VALUE OF GOODS- the cost of goods (goods and vehicles), determined in accordance with the Law of the Russian Federation “On Customs Tariffs” and used when imposing duties on goods and maintaining customs statistics foreign trade and special... ... Legal encyclopedia

    CUSTOMS VALUE OF GOODS- the value of the goods determined by the declarant in accordance with the Law of the Russian Federation On Customs Tariffs dated May 21, 1993 and used for the purposes of: imposing duties on goods; foreign economic and customs statistics; application of other government measures... ... Legal dictionary

Books

  • Buy for 810 UAH (Ukraine only)
  • Customs and tariff regulation of foreign economic activity and customs value, Novikov Vladimir Egorovich, Revin Vyacheslav Nikolaevich, Tsvetinsky Mikhail Petrovich. The textbook discusses the place and role customs tariff regulation in the system of government regulation measures foreign economic activity, its essence, definition methodology...

Trade operations are the main engine of the economy. The procedures for exporting and importing goods are accompanied by passage through customs, and the entrepreneur must make customs payments to the state budget. What are customs duties? How to calculate customs duties according to the HS code and pay? What are the penalties for failure to meet payment deadlines? Let's answer these questions in more detail.

As mentioned above, almost all trade operations cannot be completed without paying customs duties to the relevant government agency. They must be entered in order for customs officers to allow the goods to cross the border.

So, customs payments are mandatory contributions for individuals and individuals when importing or exporting certain products across state borders. This concept is legally enshrined in Article 4 of the Customs Code. In the Russian Federation, through such contributions, the budget is replenished and formed.

Types of customs duties

The Customs Code interprets the basic concepts that are used in international trade. According to this set of laws, all payments can be divided into 2 large categories:

  • Tax payments.
  • Non-tax payments.

Let's look at each of these categories separately.

Customs rates vary depending on the country of origin of the product.

Tax payments

Tax payments include:

  • Value added tax. This type of payment must be paid only when importing products or goods into the territory of a country that belongs to the Customs Union.
  • Excise taxes. This type of duty is very similar to the previous one. It is also charged upon import of goods.

The main function of these taxes is regulatory.

Non-tax payments

This type of payment includes:

  • Customs duties. There are 2 types of them: import and export. The first is accrued when importing products, the second - when exporting, respectively.
  • Customs duties. There may be charges for registration, maintenance and storage of products, issuance or renewal of licenses and certificates.

But quite often the main participants in foreign trade activities and ordinary individuals it is necessary to make to the state budget those types of contributions that are not prescribed in legislative documents. These include fees for receiving consultations from employees, taking part in customs auctions, priority decision-making, etc.

Methodology for calculating customs duties

Each type of payment has its own calculation method. Let's look at each of these techniques in more detail.

The procedure for calculating duties and HS codes

The final amount of customs duty in any trade operation depends on the rates established by law. They may depend on the following factors:

  • Variety of products. There is a special classification of the Commodity Nomenclature of Foreign Economic Activity, which identifies the main types of goods that are transported through customs.
  • Country of origin. This term refers to the place where the product was either originally manufactured or modified and processed. Such a place can be not only a country, but also its individual parts and regions, groups of states and their unions, etc.
  • Specific cases in which changes in rates may occur.

According to the legislation of the Russian Federation, rates on goods may vary depending on the place of their production. The established tariff may increase or decrease. Based on this factor, duties can be divided into the following types:

  • Basic. Such rates are used in transactions and operations with partner countries. Their size is 100 percent of the tariff established by law.
  • Maximum. This type of bet is different from the previous one. It is used in relation to those states that are not economic partners of the Russian Federation. Their size is already 200 percent.
  • Preferential. The size of such rates depends on the level of development of the state. If the country is at the stage active development, then the rates are only 75 percent of the established tariff. In the event that the level economic development state is low, then duties on trade operations are not charged at all.

How to calculate VAT?

In the case of value added tax, the rate is precisely determined. It is equal to 10 or 18 percent. It all depends on what category the product belongs to.

As when calculating any tax, to calculate VAT it is necessary to multiply the tax base and the rate established for a particular case.

The formula for calculating the taxable base for VAT consists of the following components:

  • Cost of goods.

    Royalties may be included in the customs value of the goods.

  • Customs duty.

All components of the formula are added together. VAT, as mentioned above, is charged only when importing products.

How to calculate excise tax?

Since excise taxes relate to tax payments, to find them you need to multiply the following values:

  • Tax base for transported goods.
  • Set rate.

The rates charged are the same for any product category. They can be domestic or foreign made.

In order to find the base, you need to add the following values:

  • Customs duty.
  • Customs duty.

How is customs duty calculated?

Customs duty may be charged on the following basis:

  • For registration of goods.
  • For storage of goods.
  • For accompanying the goods.

The final amount of the fee depends on this.

Calculation of the fee for registration of goods

The fee for registration of goods must be submitted within strictly established deadlines.

That is, before or during the submission of the required package of documents to the customs authority.

The size of this contribution can vary from 500 to 10 thousand rubles.

It all depends on which category the transported goods belong to.

Calculation of the fee for storing goods

The amount of customs duty for storage of products depends on the following factors:

  • Duration of storage.
  • Product weight.

For every 100 kilograms of products you need to pay 1 ruble daily.

The storage fee may increase to 2 rubles if a specially equipped room has been provided for storing products.

Calculation of the fee for accompanying the goods

The fee for product support is equal to payments for the provision vehicle for transporting cargo. All payments are made at strictly established rates.

Payment calculation example

Let's consider a simple example of calculating customs duties. Door handles are imported into the Russian Federation. The country of their production is Italy. The total number of door handles is 300 pieces.

Each pen is priced at $10.00. At the exchange rate at that time, 1 dollar is 40 Russian rubles. Accordingly, the cost of each door handle is 400 rubles, and the entire batch is 120,000 rubles. The established customs duty rate for importing goods is 20% of the tariff. HS code - 8302410000.

  1. According to the category to which the goods belong, customs duties for its clearance amount to 500 rubles.
  2. To calculate the customs duty, the cost of the goods must be multiplied by the established rate. Its size is 24 thousand rubles.
  3. To calculate VAT, we first find the taxable base. In our case, it is equal to 144 thousand rubles. To find the value added tax directly, you need to multiply the base by the rate. It turns out 25 thousand 920 rubles.
  4. We add up all the payments. The total payment is 50 thousand 420 rubles.

When making payments at customs, participants in foreign trade activities have the opportunity to use a security customs payment, but this tool can only be used if certain guarantees are provided.
Learn more about how to return customs payments here. Refunds are made if there are overpayments.

Payment of fees

Payment of customs duties must be made strictly established by law deadlines. These fees must be paid “before” or “at” the time of filing the relevant return. The declaration itself must be submitted to customs within 2 weeks after the product arrives in the state.

Payment can be made directly at the customs office cash desk.

Calculation of penalties for late payment of payments

Failure to comply with the payment deadlines and procedures will result in penalties being accrued on a daily basis. The amount of the penalty depends on the amount of arrears.

The penalty can be calculated using the following algorithm:

  1. First, you need to multiply the amount of arrears expressed in rubles, the period of overdue debt repayment and the rate established by the Central Bank of Russia.
  2. The resulting amount must be divided by 30,000.

Using this universal formula, you can calculate the amount of penalties for any trading transaction. The fine must be paid along with any outstanding payments.

It is very important to comply with payment deadlines for import or export of goods. Otherwise, customs may go to court.

A clear example of calculating customs duties in this video:

So, customs payments are mandatory payments, which are necessary not only for normal functioning customs, but also replenishing the budget of the Russian Federation. The amount of payments, as a rule, is calculated by customs officials themselves. But you can calculate it yourself using standard formulas for calculating payments.

you can find Additional information on the topic in the Customs payments section.

How to determine the customs value when importing goods into the Russian Federation?

According to the definition in the law “On Customs Tariffs” as amended on December 6, 2011, the customs value of goods imported into the territory of the customs of the Russian Federation is the price (transaction value) payable or paid for goods when they are sold for export to Russian Federation.

1) method based on the transaction price of imported goods;

2) method based on transaction price with similar goods;

3) method based on the price of a transaction with identical goods;

4) addition technique;

5) subtraction method;

6) backup method.

In the customs practice of the Russian Federation, the most common method is to determine the customs value based on the transaction price of imported goods, already paid or payable during or after the goods cross the customs border (from 90 to 98% of the total quantity).

Customs value using this method When calculating, it is formed from the following costs:

1. Price for delivery of imported goods to the border Customs Union, this cost may include: export clearance, loading and unloading, but only if this complies with the terms of the contract.

2. The cost of the imported goods according to the invoice.

3. Other costs incurred by the buyer (for example, insurance, etc.) before the goods cross the border of the Customs Union.

1. Based on the method of adding value. The customs value is the sum of the exporter's average production costs, total expenses (selling goods in Russia from the exporter's country) and the profit that the exporter receives from the supplier.

2. Based on cost subtraction method. The cost of selling homogeneous or identical goods on the territory of the Russian Federation is reduced by: ordinary profit margins and sales expenses in general, transport and insurance costs incurred within the Russian Federation, commissions, as well as the amount of import customs duties.

3. The method based on the price of a transaction with homogeneous goods - goods that are not identical, but are similar in characteristics and have similar components, this gives them the opportunity to perform the same functions as the goods being valued. If more than one price is found, the choice is made in favor of the lowest one.

4. Method based on transaction price for identical goods. The customs value is assessed based on the transaction price for goods identical to the imported goods (i.e.

goods must be identical in all respects: physical characteristics, quality, reputation, etc.). One more condition must also be met: identical goods must be imported into Russia no earlier than 90 days before the import of goods, the customs value of which is determined. When several transaction prices are determined, the lowest price is selected.

5. Valuation using the reserve method. The customs value of imported goods can be determined using price information based on global customs practices provided by customs authorities.

Below is an option for calculating the customs value of goods imported into the territory of the Customs Union. The calculation was made using the method based on the transaction value of imported goods.

For example, the price of goods according to the invoice is 300 euros, the cost of delivery from Europe to Russia is 50 euros, from Europe to the border of the Customs Union is 40 euros, the cost of insurance is 2 euros.

This is how the calculation of the customs value (CV) of this product will look like: 300+40+2=342 euros, i.e. TS=342 euros.

Under the term customs value most often understand the customs value of goods (CTV). It is on the basis of its value that the customs payments required for payment are calculated, that is, duties, taxes, excise taxes and fees. The customs value is formed from the cost of the goods and the amount of all expenses incurred by the foreign trade participant during their transportation to the Russian Federation (i.e. expenses incurred on foreign territory). The customs value, that is, its value (size), is recorded in a special document - DTS-1, which is submitted along with the main customs declaration.

What is the concept of customs value? The customs value of imported goods is the value of the transaction with them, that is, the price actually paid or payable for these goods when they are sold for export to the customs territory of the Union…” (Article 39 of the EAEU Labor Code).

In other words, customs value is the sum of costs incurred by a participant in foreign economic activity (FEA) when purchasing goods, insuring them, licensing and delivering them. Also, when calculating the customs value, other possible expenses incurred by a participant in foreign economic activity when delivering goods from the place of purchase abroad to the border of the Customs Union are taken into account.

The customs value of goods (CTV) is determined by the formula:

TCT = purchase price + additional costs (transportation, insurance, licensing, customs brokerage services, etc.).

The EAEU Customs Code understands goods as any movable property, including electrical energy, goods transported through pipelines, currency, securities, traveler's checks etc. (Article 2 of the EAEU Labor Code). Customs duties, taxes and fees accrued on the customs value and paid by participants in foreign trade activities during customs clearance of goods are state income and go to the country’s budget (it is known that customs payments account for up to 40% of the Russian budget revenue!).

Determination of customs value - methods for determining customs value

The responsibility for determining the customs value of the goods rests with the declarant. The declarant must correctly determine the customs value of the goods transported by him, justify it by providing supporting documents (contracts, invoices, payment slips, checks, etc.), independently calculate the amount of customs duties (the amount of customs duties, taxes and fees) and pay them. In some cases (they are specified separately in the legislation), the customs value of the goods is determined not by the declarant, but by the customs inspector.

We remind you that intentional misleading of customs authorities and false declaration of the customs value of goods is punishable by law and provides for the imposition of a fine for false declaration!

Customs value is confirmed by the following documents:

  1. Foreign trade contract (with manufacturer or seller);
  2. Delivery conditions specified in the contract in accordance with Incoterms;
  3. Invoice;
  4. Documents confirming the fact of payment for the goods (payments, checks, bank statements, etc.);
  5. If necessary, a freight invoice;
  6. If necessary, an insurance bill;
  7. Export declaration;
  8. Price list from the manufacturer or seller;
  9. Specification of the annex to the contract with prices;
  10. The official website of the manufacturer or seller with prices and articles (in some cases it is enough to provide a link to a document on the Internet or a screenshot of the site page of interest);
  11. Documents confirming the price of the product in the domestic market of the manufacturing country.
    12.

Customs value – 6 methods of determination

Methods for determining the customs value of goods are arranged in a hierarchical order. If for some reason the first method did not give a clear definition of the customs value of the goods, then the second method is used, if it did not give an answer, then the third and so on in turn until the desired result is found - this is the procedure for determining the customs value.

First method According to the first method customs value of goods determined based on the sum of the cost of the goods (determined by the invoice) and the cost of its delivery to the border of the Customs Union (based on transport documents, as well as an agreement with transport company). This is the most common method. Based on the received customs value, the amount of customs duty and VAT is calculated.

Second method If for some reason the declarant is unable to confirm the cost of the goods (there is no invoice or other necessary documents), then the customs value is determined based on the analysis of transactions with identical goods. By identical goods, customs legislation means goods that are identical in all respects. They may have minor differences, but they are physical characteristics should not affect their performance of their main function. And identical goods must be commercially interchangeable.

Third method If the analysis of transactions with identical goods does not allow determining the customs value, then transactions with goods that are not completely identical are studied. It's about about homogeneous goods, that is, goods that have similar characteristics, consist of similar components and perform the same function.

Fourth method The algorithm for calculating the customs value of goods according to the fourth method is based on an analysis of the prices at which identical or similar goods were sold in the customs territory of the Customs Union. In this case, from the resulting amount, costs typical only for the domestic market are subtracted (customs duties, transportation costs, other expenses incurred by the seller of an identical or similar product when selling it). It is important to remember that for the analysis it is necessary to take those transactions for which the largest aggregated lot of goods was sold (in this case, the goods had to be sold in an unchanged condition).

Fifth method The analysis takes into account the cost of production of goods (product cost). To the amount received, it is necessary to add the amount of expenses and profits characteristic of the sale of the goods being valued in a member country of the Customs Union.

Sixth method is a backup. If none of the five previous methods allowed us to determine Exact size customs value of the goods, then the prices for this product in the domestic market are analyzed, that is, the prices at which these goods were previously sold within the country under the conditions of normal trade and competition. Based on the data obtained, expert assessments are carried out and objective calculations are made for this moment customs value of the goods.

Deferred customs value On April 12, 2016, the Decision of the Board of the Eurasian Economic Commission No. 32 “On approval of the procedure for applying the procedure for deferred determination of the customs value of goods” was published. Having published this document, the Commission of the Eurasian economic union did big step towards foreign trade participants, because from now on they are allowed to postpone the determination of the customs value of declared goods for up to 15 months! So far, the principle of deferred customs value is not always applied in all cases. You can read more about the document here (Download).

Declaration of customs value of goods The abbreviation DTS-1 means Declaration of the customs value of goods. This is a document that is filled out by the declarant and submitted to the customs authority along with the customs declaration for goods - DT. The completed DTS-1 form must contain information about the customs value of the goods and the method by which it was determined. In other words, by submitting the Declaration of Customs Value form, the foreign trade participant declares the customs value of the goods, that is, declares it to the customs authority. At the same time, it is necessary to recall that all data stated in the declaration must be documented. In a number of cases stipulated in the customs legislation of the EAEU, a declaration for the customs value of goods is not filled out.

Adjustment of customs value - reasons.

If the declarant or customs inspector becomes aware of new information, or circumstances arise that could in a significant way influence the size of the customs value of the goods, it is adjusted. Adjustments to the customs value of goods in the DTS-1 form are made both in the case of an increase and in the case of a decrease in its size. The adjustment is made either by the declarant or the customs authority. The decision they make to adjust the customs value of the goods must be logically justified and contain clear information about the period during which the operation must be completed.

Reasons for adjusting customs value:

  • the customs value was determined with errors, or there were inaccuracies in its calculation
  • discrepancy between the information stated in DTS-1 and actual data
  • discrepancy between the declared data and the information in the provided documents
  • technical errors
  • discovery of new facts (receipt of new documents or information) that can change the customs value of the goods
  • unjustified choice of method for determining the customs value of goods.

Adjustment of customs value before release of goods. The customs value is adjusted by the declarant. Within the period allotted by law, the declarant corrects all shortcomings and recalculates customs payments. If he fails to do this on time, the customs authority has the right to refuse to release the goods.

Adjustment of customs value after release of goods. The customs value is adjusted by the inspector. The customs officer recalculates the customs value and customs payments independently without notifying the declarant.

Control of customs value of goods entrusted to the customs authorities. Analyzing the reliability of the data provided by declarants, they have the right to independently conduct an examination of the customs value. In this case, as a rule, information about previously completed transactions with identical and similar goods is studied. In addition, in order to control the customs value of goods, customs inspectors have the right to request and receive information on exchange trading (quotations) and prices at auctions. In some cases, catalogs containing information on prices for the goods of interest can be used as a source of reliable information. Control of the customs value of goods may also include requesting information of interest from sales representative the country of origin of the goods, or other participants in foreign trade activities producing or supplying homogeneous or identical goods. In addition, monitoring the reliability of the customs value of goods may include requesting information of interest from insurance companies or government authorities

The timing of additional verification of customs value is established by customs legislation.

Based on the results of the control activities carried out, the customs authority can make one of three possible decisions:

  • accept the declared customs value
  • decide on additional verification; request additional documents and information to clarify and confirm the declared customs value
  • make a decision on adjusting the customs value.

We remind you that participants in foreign trade activities have the right to protest any decision of the customs authorities, their actions or inaction in judicial procedure. Customs legislation protects the interests of participants in foreign trade activities at all stages of customs clearance of goods.

Having problems determining customs value? Entrust this task to us!

If you need professional help at customs, and you want to know the exact size of the customs value of your goods, then we are ready to help you!

Customs value of imported goods

Customs value of imported goods determined by any of the six methods above. The declarant can perform this work independently, or can use the services of customs professionals. We are talking about companies - customs representatives. Calculation of the customs value of goods is included in the standard package of services they provide. Our company “Universal Cargo Solutions” is the official customs representative - customs broker. If you need to quickly and accurately determine the customs value of imported goods, then we are ready to help you! All work is performed on the basis of a brokerage agreement, and we bear full responsibility legal liability in front of the client and customs!

During the customs clearance process, the declarant is primarily interested in the amount of customs duties required for payment. To calculate them, you must first determine the basis for their calculation, i.e. customs value (CV) of each product in the declaration. Customs value is calculated in rubles. Briefly, the essence of customs value can be described as follows: customs value is the cost of goods at the border of the Customs Union.

There are six methods for determining customs value. Each of them is applied sequentially, starting with the first and if it is impossible to use the previous one.

Method 1. Based on the transaction value of imported goods.

Method 2. Method based on transaction value of identical goods.

Method 3. Method based on transaction value with homogeneous goods.

Method 4. Subtraction method.

Method 5. Addition method.

Method 6. Backup method.

In practice, in most cases, methods 1 and 6 are used.

If your delivery meets the following requirements, it can be used to determine the customs value first method:

— there is a transaction for the purchase and sale of goods, i.e. delivery is not free of charge. In other words, you will have to pay your supplier for the imported goods or have already paid (I talked about the peculiarities of arranging deliveries without paying the supplier);

— you, as a buyer, are not limited in the rights to use and dispose of the goods, except in certain cases stipulated by law (for example, you can resell the purchased goods in a certain geographical region or restrictions do not significantly affect the cost of the goods). The wording, of course, is vague, therefore, if there are at least some restrictions on the right to use (dispose of) the goods according to the terms of the contract, then entrust the choice of method to your broker;

- the sale of goods or their price does not depend on any conditions or obligations, the impact of which on the price of goods cannot be quantified;

— part of the proceeds from resale will not be due to the seller, except in certain cases;

- there is no relationship between the seller and the buyer that affected the cost of the goods.

If these requirements are met, then you can begin to calculate the customs value itself.

So, we calculate the customs value of imported goods. We take the invoice cost of the goods from the invoice and convert it into rubles at the Central Bank exchange rate on the day the declaration is submitted. Next, we add to this number all the additional costs (also in rubles) that you incurred in order for the goods to reach the customs border of the Customs Union. These are expenses (if they were not initially included in the price of the goods) for packaging, loading, delivery, remuneration to any intermediaries (including forwarders), reloading, repacking, insurance, licensing fees (and similar related to the use of intellectual property), design (and similar services related to the production of goods). All these expenses must be documented, otherwise this method will not be applicable. Costs associated with the delivery of goods and others that you incurred after crossing the border are not included in this calculation.

What to do if there are a lot of goods in the declaration, and additional costs are indicated for the entire batch, and not per item? Then the costs are distributed proportionally to each product. Costs associated with the movement of goods (transportation, transhipment, etc.) are distributed in proportion to the gross weight of the goods. Costs associated with insurance and agency fees are borne in proportion to the invoice value of the goods.

If the delivery is free of charge(i.e. for free), then method 6 is used. For example, a certain “well-wisher” sent samples of his products to your company. Or spare parts within warranty obligations previously supplied equipment. You will still have to pay the payments. And the customs value will not be zero. It needs to be defined. In this case, it is advisable that the invoice (proforma) indicate the cost and add the phrase that the cost is indicated for customs purposes and is not subject to payment. Then we use method 6 based on method 1 (in broker slang - six on the first, “6 on 1”). This means that we calculate according to the algorithm of method 1. Read more about processing such deliveries in this article.

Other methods for determining customs value are used extremely rarely, except for “6 by 3”. But this option can be more often found when adjusting the customs value by the customs authority itself and is the topic of a separate article.

The chosen method for determining the customs value is indicated in column 43 of the goods declaration.

Column 45 indicates the amount of customs value (remember, in rubles) for each product, and column 12 - for all goods of the declaration.

The structure of calculating customs value is recorded in a separate document called the Declaration of Customs Value (DTV). When importing goods, DTS-1 for method 1, DTS-2 for methods 2-6.

When exporting (only when there are export customs duties) DTS-3 and DTS-4, respectively.

At the level of legislative documents, you can familiarize yourself with the definition of customs value in Section 5 of the Customs Code of the Eurasian Economic Union.
(Previously, until 12/31/2017, the “Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated 01/25/2008 “On determining the customs value of goods transported across the customs border of the Customs Union” was in force)

If you did not find the answer to your question in this material, then write to manager@site and I will update the article soon.

You might be interested in the following:
1)