Some issues of application of methods of determining of customs value of goods by subtraction and addition methods (method 4, method 5)

Some issues of application of methods of determining of customs value of goods by subtraction and addition methods (method 4, method 5)

 Determining of the customs value of goods imported into the customs territory of the Eurasian Economic Union (hereinafter 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" (hereinafter the Code of the Republic of Kazakhstan).

The rules for the application of methods for determining the customs value of goods by subtraction (method 4) and addition (method 5) methods are regulated by Articles 70-71 of the Code of the Republic of Kazakhstan and approved by the Decisions of the Eurasian Economic Commission No. 214 of 13 November  2012 and No. 273 of 12 December 2012.

If the customs value of imported goods cannot be determined by the transaction price of imported goods (1 method) or by transaction price of identical / similar goods (2,3 methods) in accordance with Articles 66, 68 and 69 of the Code of the Republic of Kazakhstan, the customs value of those goods is determined using the subtraction method (4 method) or the addition method (5 method) in accordance with Articles 70, 71 of the Code of the Republic of Kazakhstan. The only exception are cases when sequence of method 4 and method 5 can be changed on application by the declarant.

When determining the customs value of the estimated (imported) goods according to method 4, the estimated value of those goods is taken as the basis, determined by subtracting the components, in certain cases in accordance with conditions of Article 70 of the Code of the Republic of Kazakhstan.

When determining the customs value of the estimated (imported) goods according to Method 5, the estimated value of those goods is taken as the basis, determined by adding the components in accordance with Article 71 of the Code of the Republic of Kazakhstan.

When applying methods 4 and 5, an individual approach and analysis of each specific situation are required in order to determine not only the possibility, but also the cost effectiveness for searching and using the necessary information to determine the customs value of goods according to these methods.

 

TRD of SRD for the East Kazakhstan region