Customs value index

Currently, the customs authorities use the risk management system (hereinafter referred to as the RMS) to select the objects of customs control and measures to minimize risks.

The risk management system is understood as a set of measures carried out by the customs authorities to achieve the goals, the main of which are:

- ensuring the effectiveness of customs control;

- focus on high-risk areas and ensure efficient use of customs authorities ' resources;

- creating conditions for speeding up and simplifying the movement of goods across the customs border of the Eurasian Economic Union for which the need for risk minimization measures has not been identified.

When implementing risk management measures, the customs authorities mainly use the information system "Astana-1", which keeps records of statistical data on declared goods.

For the implementation of customs control, the IP "Astana - 1" has developed risk profiles that contain instructions on the application of the necessary measures to prevent or minimize risks. According to the cost risk profiles, the values of the customs value index for each HS code are laid down at the level of 10 characters, taking into account the country of origin.

The customs value index (ITS) is the price per 1 kg of goods in US dollars, equal to the ratio of the total statistical value of the goods to the total net weight (ITS = stat. cost / net weight).

Authorized customs officials use ITS to analyze the customs value of imported goods, in order to prevent the loss of customs duties and taxes to the budget, in case of underestimation of the customs value of goods.

When identifying signs of a lower price under comparable conditions of import of identical and similar goods, for example, lower prices of declared goods are established relative to ITS from the IP "Astana-1", the customs authority decides to appoint an additional check of the customs value of the goods.