DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of October 16, 2018 №160

About cases of filling of the declaration of customs value, approval of forms of the declaration of customs value and the Procedure for filling of the declaration of customs value

According to Item 2 of Article 105 of the Customs code of the Eurasian Economic Union (further – the Code) the Board of the Eurasian economic commission decided:

1. Determine that the declaration of customs value is filled in concerning the goods placed (placed) under customs procedure of release for internal consumption or under customs procedure of temporary import (admission) in the following cases:

if concerning goods customs duties, taxes are paid, there is interrelation between the seller and the buyer of goods in the value specified in article 37 of the Code, and customs value of goods is determined by method at the cost of the transaction with imported goods (method 1);

if concerning goods customs duties, taxes are paid and contractual relations (license (sublicensed) agreements) providing the owner of the rights to use intellectual property items are had;

if the procedure of the postponed determination of customs value of goods is applied;

if changes (amendments) are made to the data on customs value of goods declared in the declaration on goods, except for modification (amendments) of the specified data in connection with identification of exclusively technical mistakes (typographical errors, arithmetic mistakes, including because of the wrong application of currency rate);

upon the demand of customs authority if when carrying out customs control of customs value of goods according to item 4 of article 325 of the Code by the customs authority requests business, accounting documents, other documents and (or) data, including written explanations;

at the initiative of the customs applicant.

2. Regardless of provisions of Item 1 of this Decision the declaration of customs value is not filled in if according to Item 7 of article 38 of the Code when placing goods under customs procedure customs value of such goods is the customs value of goods determined in case of their first room under customs procedure or the customs value of goods determined in case of modification (amendments) of the data on customs value of goods declared in the declaration on goods submitted in case of the first room of such goods under customs procedure.

Regardless of provisions of the paragraph of the fifth Item 1 of this Decision the declaration of customs value is filled in in case of modification (amendments) of the data on customs value of goods declared in the declaration on goods in connection with identification of exclusively technical mistakes (typographical errors, arithmetic mistakes, including because of the wrong application of currency rate) if in case of customs declaration of goods the declaration of customs value was filled in.

3. Approve enclosed:

form of the declaration of customs value DTS-1;

form of the declaration of customs value DTS-2;

Procedure for filling of the declaration of customs value.

4. Determine that concerning the goods which are exported from customs area of the Eurasian Economic Union cases of filling of the declaration of customs value, form of the declaration of customs value, structure and format of the declaration of customs value in the form of the electronic document and electronic type of the declaration of customs value on paper, procedure for their filling are determined according to the legislation of state members of the Eurasian Economic Union before their determination by the Eurasian economic commission.

5. Recognize invalid:

The decision of the Commission of the Customs union of September 20, 2010 №376 "About procedures for declaring, control and adjustment of customs value of goods";

The decision of the Commission of the Customs union of September 23, 2011 №785 "About modification and amendments in the Procedure for declaring of customs value of goods";

The decision of the Commission of the Customs union of December 9, 2011 №871 "About modification and amendments in Decisions of the Commission of the Customs union of November 18, 2010 № 450 "About structures and formats of electronic copies of the declaration of customs value and form of adjustment of customs value and customs payments" and of September 23, 2011 №785 "About modification and amendments in the Procedure for declaring of customs value of goods";

the subitem "a" of Item of 9 changes made to decisions of the Commission of the Customs union and Board of the Eurasian economic commission (appendix to the Decision of Board of the Eurasian economic commission of April 27, 2015 № 38 "About modification of some decisions of the Commission of the Customs union and Board of the Eurasian economic commission");

item of 9 changes made to decisions of the Commission of the Customs union and Board of the Eurasian economic commission (appendix to the Decision of Board of the Euroasian economic commission of October 6, 2015 №129 "About modification of some decisions of the Commission of the Customs union and Board of the Eurasian economic commission");

item 2 of the Decision of Board of the Eurasian economic commission of September 4, 2017 №112 "About calculation of the amount of ensuring discharge of duty for payment of customs duties, taxes, the special, anti-dumping, compensatory duties";

paragraph two of item 4 of the Decision of Board of the Eurasian economic commission of March 27, 2018 №42 "About features of carrying out customs control of customs value of the goods imported on customs area of the Eurasian Economic Union".

6. This Decision becomes effective since July 1, 2019.

Approved by the Decision of Board of the Eurasian economic commission of October 16, 2018 № 160

Form of the declaration of customs value DTS-1

see the Form of the declaration of customs value DTS-1 (60Kb In original language)

Approved by the Decision of Board of the Eurasian economic commission of October 16, 2018 № 160

Form of the declaration of customs value DTS-2

see the Form of the declaration of customs value DTS-2 (32Kb In original language)

Approved by the Decision of Board of the Eurasian economic commission of October 16, 2018 №160

Procedure for filling of the declaration of customs value

I. General provisions

1. This Procedure determines rules of filling of the declaration of customs value (further – DTS) in the form of the electronic document and in document type on paper.

2. DTS is filled in the form of the electronic document if the declaration on goods is filled in in the form of the electronic document, or in document type on paper if the declaration on goods is filled in in document type on paper.

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