LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of July 24, 2013 No. 12884/7/99-99-10-03-02-17/2580

Rather court practice concerning appeal of decisions on determination (adjustment) of customs value

The analysis of judgments on cases on claims of customs applicants to the customs authorities connected with appeal of decisions on determination of customs value of goods confirms the legal line item created by court concerning application of minor methods of determination of customs value by customs authorities. The essence of the disputable relations is that customs authorities in case of the solution of question of customs clearance of the imported goods, without having agreed with the declared cost determined by the first method (the agreement price), determine it independently, without observance of conditions concerning the sequence of application, by the sixth method (reserve). As a result, subjects of managing have obligation concerning payment of the additional amounts of the VAT and import duty.

According to part one of Article 265 of the Customs code of Ukraine of 11.07.2002 No. 92-IV (operating till 01:06. 2012) the customs authority which exercises control of correctness of customs valuation of goods taking into account provisions of this Code has power of decision about correctness of the customs value of goods declared by the customs applicant.

According to Article 266 of the Customs code of Ukraine determination of customs value of goods which are imported to Ukraine can be performed by such methods:

1) at the agreement price concerning goods which are imported (transaction cost);

2) at the price of the agreement of rather identical goods;

3) at the price of the agreement of rather similar (similar) goods;

4) on the basis of subtraction of cost;

5) on the basis of value adding (the calculated cost);

6) reserve.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info