RESOLUTION OF THE PLENUM OF THE SUPREME ARBITRATION COURT OF THE RUSSIAN FEDERATION

of December 25, 2013 No. 96

About some questions of practice of consideration of the disputes connected with determination of customs value of the goods imported on customs area of the Customs union

Due to the questions arising at Arbitration Courts in case of application of provisions of the Customs Code of the Customs Union (further - the Customs Code of the Customs Union, the Code), Agreements between the Government of the Republic of Belarus, the Government of the Republic of Kazakhstan and the Government of the Russian Federation of 25.01.2008 "About determination of customs value of the goods moved through customs border of the Customs union" (further - the Agreement), the goods regulating procedure for determination of customs value imported on customs area of the Customs union (further - imported goods), and for the purpose of ensuring uniform approaches to their permission the Plenum of the Supreme Arbitration Court of the Russian Federation based on article 13 of the Federal constitutional Law "About Arbitration Courts in the Russian Federation" decides to give to Arbitration Courts (further - courts) the following explanations.

1. According to item 4 of the article 65 Customs Code of the Customs Union the customs value of goods and the data relating to its determination shall be based on the authentic, quantitatively determined and documentary confirmed information.

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