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Transaction price method for identical goods - method 2

In accordance with the Law, if the conditions for applying method 1 are not met, to determine the customs value, it is necessary to use an alternative base for customs valuation, which is given by method 2. The essence of this method is thatthat the customs value of imported (estimated) goods is determined by using as a base the value of a transaction with identical goods,the customs value of which was determined by the declarant using method 1 and accepted by the customs authority.

Underidenticalgoods are understood to be identical in all respects with the goods being valued, including the following features:

• physical characteristics;
• quality;
• reputation in the market;
• country of origin;
• manufacturer.

Slight differences in appearance, such as: size, labels, color (in case it is not a significant pricing factor) - cannot serve as a basis for refusing to consider goods as identical if they otherwise meet the above requirements.

The goods being compared must necessarily be produced in the same country as the goods being valued, otherwise they cannot be considered identical.

Goods produced by different persons in the same country may be considered identical only when the declarant and the customs authority do not have information about identical goods produced by the manufacturer of the imported goods.

For example, a Sony TV model KV-M2100 is not identical to a TV model Sony KV-25R1R, since one of the main consumer parameters of television receivers is their diagonal size (on which the price mainly depends): the first model has a kinescope diagonal of 21 inches, and the second - 25 inches. The Funai 2100 A-MK8 TV is not identical to the Sony KV-M2100 TV (although they have the same diagonal size), because Sony and Funai manufacturers have an unequal reputation in the market.

If, when using method 1, more than one transaction price for identical goods that meets all the requirements of the Law is revealed, then the lowest of them is used as the basis for determining the customs value of imported goods.

The transaction value of identical goods shall be used as the basis for determining the customs value of goods if these goods:

• but)sold for import into the territory of the Russian Federation;
• b)imported at the same time or not earlier than 90 days before the import of the goods being valued;
• in)imported on the same commercial terms as the goods being valued.

If identical goods were imported in a different quantity and (or) on different commercial terms, then it is necessary to make an appropriate adjustment to the original transaction price for identical goods.

It should be noted that adjustments of this kind are carried out:

1) if it is clearly established that the price really depends on the commercial conditions of sale and the quantity of goods purchased;

2) if there is confirmation of the initial data by the relevant documents, the information contained in which must be reliable, quantitatively determined and the customs authorities must have the opportunity to verify them.

Undercommercial terms of salein this case, one should understand the price of the goods at various commercial levels, namely:

• Wholesale price;
• retail price;
• end user price.

When assessing according to method 2, it is also necessary to ensure the correct accounting of all additional accruals to the transaction price actually paid or payable (Part 2, Article 19 of the Law). If necessary, that is, if discrepancies in the structure of the transaction price of the compared goods are revealed, it is necessary to make an appropriate adjustment, for example, for the costs of transporting goods, loading and unloading, insurance, etc.

Thus, an adjustment to the opportunity transaction price can be made to compensate for differences in

• commercial conditions (commercial level);
• quantity of goods sold;
• transport, insurance and other expenses for the delivery of goods;
• methods of acquiring goods (using intermediaries or not);
• other differences in the composition and level of additional charges to the price actually paid or payable, and deductions from it).

If the price of the compared goods does not depend on the above factors, then no adjustment is made.