According to paragraph 5 of the Regulation on the Specifics of Controlling the Customs Value of Goods Imported into the Customs Territory of the Eurasian Economic Union (hereinafter referred to as the Regulation), approved by the Decision of the Board of the Eurasian Economic Commission No. 42 of March 27, 2018 (hereinafter referred to as the EAEC Decision), it is provided that when controlling the customs value of goods, including after their release, signs of an unreliable determination of the customs value of goods are, in particular, the following circumstances:
- a) identification of inconsistency of information affecting the customs value of imported goods and contained in one document with other information contained in the same document, as well as information contained in other documents, including documents confirming the information stated in the goods declaration, information obtained from the information systems of customs authorities, and (or) information systems of state bodies (organizations) of the member states within the framework of information interaction between customs authorities and state bodies (organizations) of the member states, and (or) from other sources available to the customs authority at the time of the inspection, information obtained by other means in accordance with international treaties and acts in the field of customs regulation included in the law of the Union, and (or) the legislation of the member states;
- b) identification of a lower price of imported goods compared to the price of identical or similar goods under comparable conditions of their import;
- c) identification of a lower price of imported goods compared to the price of identical or similar goods determined in accordance with information on stock quotes, stock indices, auction prices, information from price catalogs;
- d) identification of a lower price of imported goods compared to the price of the components (including raw materials) from which the imported goods are produced (consist);
- e) the presence of a relationship between the seller and the buyer of imported goods in combination with a lower price of imported goods compared to the price of identical or similar goods, the sale and purchase of which were carried out by an independent seller and buyer;
- f) there are grounds to believe that the structure of the customs value of imported goods has not been observed (for example, license and other similar payments for the use of intellectual property objects, transportation costs of imported goods, insurance costs have not been added or not fully added to the price actually paid or payable for imported goods etc.).
The list of documents and (or) information, including written explanations, requested by the customs authority from the declarant in accordance with paragraph 4 of Article 325 and paragraph 1 of Article 326 of the Customs Code of the Eurasian Economic Union (hereinafter referred to as the Code) during the control of the customs value of goods, is determined taking into account the identified signs of unreliable determination of the customs value of imported goods, and also taking into account the terms and circumstances of the transaction, physical characteristics, quality and reputation of imported goods.
Paragraph 8 of the Regulation specifies a list of documents and (or) information, including written explanations, which may be requested during the control of the customs value of goods by the customs authority.
Simultaneously with the documents and (or) information requested (requested) by the customs authority, including written explanations, the declarant may submit other documents and (or) information, including written explanations, in order to confirm the accuracy and completeness of the information stated in the goods declaration and (or) the information contained in other documents, including in order to confirm the correctness of the choice and application of the method of determining the customs value of goods, the structure and value of the customs value of goods.