DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of April 6, 2021 No. 42

About modification of the Procedure for the postponed determination of customs value of goods

According to Item 16 of Article 38 of the Customs code of the Eurasian Economic Union the Board of the Euroasian economic commission decided:

1. Bring in the Procedure for the postponed determination of customs value of goods, No. approved by the Decision of Board of the Eurasian economic commission of June 19, 2018 103, the following changes:

a) add Item 3 with the subitem "g" of the following content:

"d) if imported goods are located under customs procedure of release for internal consumption and according to conditions of the external economic agreement (contract) according to which goods are on sale for export on customs area of the Eurasian Economic Union, the fixed price which is subject to payment for these goods is not established, but in such external economic agreement (contract) the procedure (algorithm, formula) for calculation of final price of goods taking into account its quality (quantitative) characteristics determined after day of registration of the declaration for goods is established (for example, depending on specific weight of doping element of alloy which chemical analysis is performed after commodity importation on customs area of the Eurasian Economic Union).";

b) in item 4 of the word "the subitem "a", "b" or "v" of Item 3" shall be replaced with words "the subitem "a", "b", "v" or "g" of Item 3";

c) add Item 5 with the subitem "v" of the following content:

"c) in the case specified in the subitem "g" of Item 3 presents of the Procedure - based on top price of goods which can be calculated proceeding from possible quality (quantitative) characteristics of goods according to the procedure (algorithm, formula) calculation established by the agreement.";

d) add Item 6 with the subitem "v" of the following content:

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