Assessment, declaration and control of customs value of goods

in the Russian Federation

by First deputy head of Risks and Operative Control Department

Valery Byshovets

Federal Customs Service

Legal framework for assessment, declaration and control of customs value of goods

2

Customs code of the Customs Union

Decisions of the Customs Union Commission (Board of Eurasian Economic Union)

Legal acts of the Government of the Russian Federation and of the FCS of Russia

Agreement on assessment of customs value of goods moved across the border of the Customs Union, dated January 25, 2008

Federal law No 311-FZ dated November 27, 2010, on customs regulation in the Russian Federation

Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan on assessment of customs value of goods moved across the border of the Customs Union, dated January 25, 2008 (Agreement)

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Single rules for assessment of customs value of goods for purposes of application of the Single customs

tariff of the Customs Union

Based on principles and provision on goods assessmentfor customs purposes of the General Agreement on Tariffs

and Trade 1994 (GATT 1994)

Methods of customs value assessment

Types of decision on customs value of goods 4

Decision on customs value of goods

Customs value accepted

Customs value adjustment required

Decision for customs value adjustment5

Reasons for customs value adjustment

Declaration of inaccurate customs value of goods, including wrong method of customs value assessment

or inaccurate assessment of customs value

Additional verification 6

Reasons for additional verification

Customs body reveals indications that declared customs value of goods might be inaccurate or is not proved in a proper way

Decision for additional verification should be grounded and contain concrete indications that declared customs value might be inaccurate

or that it is not confirmed in a proper way

DECISION for additional verification (list of requested documents enclosed, deadline for request no more than 60

days)

Additional verification procedure7

There are indications that customs value was declared inaccurately

Documents submitted

Documents NOT submitted

Time for consideration – 30 days

Refund of maintenance

«Customs value accepted»

Declarant pays customs charges within 5 working days

«Customs value adjustment required»

Declarant agrees

Decision for customs value adjustment is made within 3 working days after deadlines of request for documents

expire

Customs body files on its own customs documents for customs value adjustment within 5 working days

Declarant disagrees

Assessment, declaration and control of customs value of goods

in the Russian Federation

by First deputy head of Risks and Operative Control Department

Valery Byshovets

Federal Customs Service