of August 6, 2019 No. 138
About application of reserve method (method 6) in case of determination of customs value of goods
According to Item 17 of Article 38 of the Customs code of the Eurasian Economic Union the Board of the Eurasian economic commission solved:
1. Approve the enclosed Rules of application of reserve method (method 6) in case of determination of customs value of goods.
2. This Decision becomes effective after 30 calendar days from the date of its official publication.
Chairman of Board of the Eurasian economic commission
T. Sargsyan
Approved by the Decision of Board of the Eurasian economic commission of August 6, 2019 No. 138
1. These rules are used in case of application of reserve method (method 6), stipulated in Clause 45 Customs codes of the Eurasian Economic Union (further - the Code).
2. These rules are developed on the basis of provisions of Chapter 5 of the Code, Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994, including explanatory notes to it, and also materials of Technical committee on customs valuation of World Customs Organization for the purpose of ensuring uniform application of reserve method (method 6).
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