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Method by transaction price with homogeneous goods - 3 method

Methods 2 and 3 are based on the same principles: the value of goods under another transaction is used as the basis for determining the customs value of imported (estimated) goods. At the same time, a prerequisite is that the customs value of the compared goods was determined using method 1. The differences in these methods lie in the concept of identical and homogeneous goods.

Underhomogeneousrefers to goods that, although not identical in all respects, have similar characteristics and consist of similar components, which allows them to perform the same functions as the goods being valued and be commercially interchangeable (Part 1, Article 21 of the Law).

When determining the homogeneity of goods, the following features are taken into account:

• quality, trademark and reputation of products in the market
• country of origin
• manufacturer

Goods are not considered homogeneous or identical if their design, development work on them, decoration and design, and other similar works are carried out after import into the Russian Federation.

Thus, when deciding whether goods can be considered homogeneous, it is necessary to analyze the following parameters:

• but)physical characteristics (size, shape, level of technical and other characteristics, manufacturing methods);
• b)the materials from which the goods are made (for example, porcelain or earthenware dishes, glass or plastic lenses for glasses, denim or leather jackets);
• in)functions and scope (in particular, the functions performed by this product);
• G)commercial interchangeability, i.e. whether the buyer accepts the compared product as a substitute product (substitute) both in terms of its functional purpose and commercial characteristics.

Baby diapers of the same characteristics are imported from two different manufacturers located in the same country. In addition, each manufacturer of diapers has its own trademark. However, the diapers made by these firms are of the same standard and the same quality. They enjoy the same reputation in the market of the importing country. Can these goods be considered identical or similar?

Although manufacturers use different trademarks, diapers share the same standards, quality, and market reputation. That's why

1) since diapers have different trademarks, they cannot be considered as identical goods;

2) on the other hand, although diapers are not the same in all respects, they still have the same characteristics, which makes it possible for them to perform the same functions. Due to the fact that the products are made to the same standards, from the same raw materials, the same in terms of quality and reputation in the market and have a certain trademark, they should be considered as homogeneous, even though different trademarks. ¨

Homogeneous goods are also carbonated drinks "Pepsi-Cola" and "Coca-Cola".

With regard to other requirements, the transaction price method for similar goods is similar to the transaction price method for identical goods.

Methods 2 and 3 are rarely used, since 1) quite stringent requirements for their application are defined by law; 2) for the correct choice of the goods being compared and the implementation of appropriate adjustments, the declarant and the customs officer require special knowledge about the goods themselves (commodity science) and the characteristic features of their sales; 3) a constantly updated, extensive, reliable, comprehensive price base is needed.

In the event that the customs value cannot be determined by the methodsKommersantand 3, other methods are used.