ORDER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION

of December 5, 2003 No. 1399

About approval of the Regulations on control of customs value of the goods imported on customs area of the Russian Federation

For the purpose of realization of provisions of the Customs code of the Russian Federation (The Russian Federation Code of 2003 N 22, Art. 2066) and the Law of the Russian Federation "About customs tariff" (Sheets of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 23, Art. 821; Russian Federation Code, 1995, N 32, Art. 3204; 1996, N 1, Art. 4; 1997, N 6, Art. 709; 1999, N 7, Art. 879; N 18, of Art. 2221; 2000, N 22, Art. 2263; 2001, N 33 (part I), Art. 3429; N 53 (part I), Art. 5026; 2002, N 22, Art. 2026; N 30, of Art. 3033; 2003, N 23, Art. 2174; 2893) I order to N 28, of the Art.:

1. Approve the enclosed Regulations on control of customs value of the goods imported on customs area of the Russian Federation.

2. Declare invalid appendix 2 to the order of the State Customs Committee of Russia from 05.01.94 N 1 "About customs value of the goods imported on the territory of the Russian Federation" (it is registered by the Ministry of Justice of the Russian Federation 17.01.94 рег. N 461).

3. To service of interaction with mass media (the Press service of the State Customs Committee of Russia) (I. I. Skibinskaya) to start publication of this order in mass media after its state registration.

4. To the vice-chairman of the State Customs Committee of Russia A. A. Kaulbars to exercise control of execution of this order.

This order becomes effective since January 1, 2004.

Appendix

Regulations on control of customs value of the goods imported on customs area of the Russian Federation

I. General provisions

1. The regulations on control of customs value of the goods imported on customs area of the Russian Federation (further - the Provision), determine procedure customs authorities of control of the customs value of the goods imported on customs area of the Russian Federation declared by customs applicants.

The provision is not applied when moving by physical persons of the goods intended for personal, the family, house and other not connected with implementation of business activity needs.

2. For the purpose of control of customs value the following forms of customs control are applied, as a rule:

a) verification of documents and data (Art. 367 of the Customs code of the Russian Federation) (further - the Code);

b) customs examination of goods and vehicles (Art. 371 of the Code);

c) customs goods inspection and vehicles (Art. 372 of the Code);

d) oral poll (Art. 368 of the Code);

e) receipt of explanations (Art. 369 of the Code);

e) customs audit (Art. 376 of the Code).

3. Control of customs value is exercised by officials of customs authorities, authorized to make such control according to the job responsibilities.

4. The State Customs Committee of Russia establishes special procedure for control of customs value for separate types of goods and categories of persons for the purpose of:

- reducings time of check of correctness of determination of customs value and reducing the list of the documents and data represented to its confirmation at stage of customs clearance due to preliminary work on risk analysis, and also due to conducting check of correctness of determination of customs value and documents and data after release of goods;

- conducting additional check in case of detection of the signs specifying that the declared data on customs value can be doubtful.

II. General procedure for control of customs value of goods

5. Control of customs value during the declaring and release of goods is performed by authorized officers of customs post or customs.

Control of customs value during the declaring and release of goods is performed by officials of functional division on control of customs value of customs if:

- the declared customs value is determined by the customs applicant by method on transaction price with identical goods, to method on transaction price with homogeneous goods or by reserve method on their basis, and the customs clearance of identical or homogeneous goods was made out of zone of activities of that customs post where there takes place declaring of the estimated goods;

- the declared customs value is determined by the customs applicant by method of subtraction of cost or reserve method on its basis * (1);

- the declared customs value is determined by the customs applicant by reserve method * (1);

- check of correctness of determination of customs value, and also verification of the documents and data provided to confirmation of the declared customs value on analysis results of risks of evasion from payment of customs duties of taxes is referred by the State Customs Committee of Russia to competence of specialized division on control of customs value of customs as level customs costs is the sign specifying that the data declared in case of declaration of goods can be doubtful;

- originally declared customs regime * changes (1);

- the customs value declared by the customs applicant is determined by method on transaction price with imported goods, but participants of the transaction according to which goods through customs border of the Russian Federation move are affiliated persons and reasons to believe are had that interdependence affected transaction price * (1);

- concerning goods control of the cost quota established by the legislation of the Russian Federation or international treaties of the Russian Federation * is necessary (1).

6. Control of customs value during the declaring and release of goods is performed by carrying out the following transactions:

- control of correctness of the choice of method of determination of customs value i.e. whether there corresponds the chosen method to type and conditions of the agreement in foreign trade and the submitted documents;

- control of correctness of determination by the customs applicant of structure of the declared customs value (inclusion all provided by the Law of the Russian Federation "About customs tariff" (further - the Law) for this evaluation method of components and in case of the statement of deductions from the chosen basis for determination of customs value - their justification);

- control of documentary confirmation of the declared customs value and all its components;

- estimates of reliability of the customs value declared by the customs applicant with use of risk management system.

7. By results of the carried-out control authorized officers of customs authorities make the decision:

- about acceptance of the customs value declared by the customs applicant;

- about request at the customs applicant of the additional documents and data necessary for confirmation of the declared customs value and (or) about receipt of explanations under the terms of sales of goods which could affect transaction price, and explanations about the physical characteristics influencing the price, quality and reputation in the market of imported goods;

- about need of adjustment of customs value by change of size of customs value within the method of determination of customs value chosen by the customs applicant or by application of other method of determination of customs value.

The made decision is reflected in the first leaf of the declaration of customs value in the field of "For Marks of Customs" and when it is not filled, in the column "C" of the main sheet GTD - in the form of one of the following records with indication of digital code on the qualifier of decisions of customs authority on customs value of goods:

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