Some issues of methods application for determining the customs value of goods based on the transaction value of identical and similar goods (Method 2, method 3)
The determination of the customs value of goods imported into the customs territory of the EEU is regulated by Chapter 5 of the Customs Code of the EEU and Chapter 6 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan».
If it is impossible to determine the customs value of imported goods by the value of their transaction (method 1), the customs value of goods is determined by the value of the transaction with identical (method 2) or similar goods (method 3) goods sequentially.
The rules on usage of methods for determining the customs value of goods by the value of a transaction with identical goods (method 2) and by the value of a transaction with similar goods (method 3) are regulated by Articles 68-69 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" and approved by the Decision of the Board of the Eurasian Economic Commission No. 202 of 30 October 2012.
The procedure and conditions for determining the customs value of goods imported into the single customs territory of the EAEU are similar according to method 2 and method 3, except that when applying method 2, information on identical goods is used, and when applying method 3, information on homogeneous goods is used.
When determining the customs value of goods according to method 2 or method 3, the transaction value is used, accordingly with identical or homogeneous goods.
Identical goods means goods which are the same in all respects, including physical characteristics, quality and reputation. Minor discrepancies in physical characteristics are not grounds for non-recognition of goods as identical, if otherwise these goods meet the requirements of the identity of the goods.
Homogeneous goods means товары goods which are not the same in all respects, but having similar characteristics and consisting of similar components made from the same materials, which allows them to perform the same functions as the valued (imported) goods, and to be commercially interchangeable with them. When determining whether products are homogeneous, characteristics such as quality, reputation, and the presence of a trademark are taken into account.
Goods are not defined identical or homogeneous, if they are not produced in the same country as the estimated (imported) goods, or if the design, development, engineering, decoration, design, sketches and drawings and other similar work were performed in the customs territory of the EEU in respect of these goods.
When determining the customs value of the estimated (imported) goods according to method 2 or method 3, the transaction value of identical or homogeneous goods sold for export to the customs territory of the EEU and imported into the customs territory of the EEU in the same or in the an appropriate period of time as the estimated (imported) goods, but not earlier than 90 calendar days before the import of the estimated (imported) goods.
When determining the customs value of imported goods, the transaction value of identical or homogeneous goods sold at the same commercial level and essentially the same quantity as the goods being valued is used.
If no such sales are identified, the transaction value of identical or homogeneous goods sold at a different commercial level and / or in different quantities is used, with an appropriate adjustment taking into account differences in the commercial level of sale and / or in quantities of goods.
If more than one transaction value with identical or homogeneous goods is identified, the lowest one is used to determine the customs value of the goods.
SRD for EKR