Determination of the customs value of goods, exported from the customs territory of the Eurasian economic union

 

1. The customs value of goods exported from the customs territory of the Eurasian Economic Union, including in the case of illegal movement of goods across the customs border of the Eurasian Economic Union, is determined in accordance with this article.
2. The customs value of goods exported from the customs territory of the Eurasian Economic Union is determined on the basis of the value of the transaction, that is, the price actually paid or payable for these goods when they are sold for export from the customs territory of the Eurasian Economic Union and supplemented in accordance with paragraph 3 of this article.
3. When determining the customs value of goods exported from the customs territory of the Eurasian Economic Union, the following additional charges are added to the price actually paid or payable for these goods, if they were not previously included:

1) expenses in the amount in which they are made or are to be made by the seller, but are not included in the price actually paid or payable for the exported goods, which include:

remuneration to intermediaries (agents) and remuneration to brokers;

the cost of packaging, if for customs purposes it is considered as a single unit with the exported goods;

the cost of packaging the exported goods, including the cost of packaging materials and packaging work;

2) the costs of loading, unloading or reloading the exported goods and carrying out other operations related to their transportation (transportation) to the place of departure of such goods from the customs territory of the Eurasian Economic Union, and if the Commission, depending on the type of transport used for transportation (transportation) of the exported goods , and the features of their transportation (transportation) other places are determined - to the place determined by the Commission;

3) insurance costs in connection with the operations indicated

in subparagraph 2) of this paragraph;

4) license and other similar payments for the use of objects of intellectual property (with the exception of payments for the right to reproduce the exported goods outside the customs territory of the Eurasian Economic Union), which relate to the exported goods and which the buyer must directly or indirectly pay as a condition for the sale of such goods, provided that that these payments relate to exported goods.4. Таможенная стоимость вывозимых товаров не должна включать в себя следующие расходы при условии, что они выделены из цены, фактически уплаченной или подлежащей уплате, заявлены декларантом и подтверждены им документально:

1) expenses for construction, erection, assembly, installation, maintenance or technical assistance after the export of goods from the customs territory of the Eurasian Economic Union in respect of such goods as industrial plants, machinery or equipment;

2) the costs of transportation (transportation) of exported goods after the exportation of goods from the customs territory of the Eurasian Economic Union from the place of departure of such goods from the customs territory of the Eurasian Economic Union, and if the Commission, depending on the type of transport by which the transportation (transportation) of goods is carried out, and the features of such transportation (transportation) other places are determined, - from the place determined by the Commission;

3) duties, taxes and fees paid in connection with the export of goods from the customs territory of the Eurasian Economic Union;

4) the cost of insurance for the delivery of goods after their export from the customs territory of the Eurasian Economic Union.

5. The additional charges specified in paragraph 3 of this article to the price actually paid or payable for exported goods are made on the basis of reliable, quantifiable and documented information.
6. When determining the customs value of exported goods, additional charges to the price actually paid or payable for such goods, except for those specified in paragraph 3 of this article, shall not be made.
7. In the absence of a transaction value, the customs value of the exported goods is determined on the basis of an extract submitted by the declarant from the accounting documentation of the exporting seller on the costs associated with the production or acquisition, storage and transportation of the exported goods. This also takes into account the costs listed in paragraph 3 of this article.

 

8. In the event of illegal movement of goods across the customs border of the Eurasian Economic Union, as well as in the absence of information confirming the declared customs value of the exported goods, the customs value of such goods is determined by the customs authority based on the information at its disposal on similar goods exported from the customs territory of the Eurasian Economic Union or based on the results of an independent examination.

For the purposes of this article, similar goods are understood to mean goods that have similar characteristics and consist of similar components, produced from the same materials, which allows them to perform the same functions as the goods being valued and be commercially interchangeable with them, as well as exported from the customs territory of the Eurasian Economic Union in the same or corresponding period of time as the exported goods, but not earlier than one hundred and eighty calendar days before the export of the goods being valued from the customs territory of the Eurasian Economic Union. The concept of "produced" ("produced") in relation to goods also has the meanings of "extracted", "grown", "manufactured, including by mounting, assembling or disassembling goods".