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Fallback Method - Method 6

There may be situations when, in accordance with the requirements established by the Law, methods for determining the customs value 1-5 cannot be applied.

For example:

• temporary importation of goods;
• barter transactions where method 1 cannot be applied
• there is a lease or rental agreement
• importation of goods after repair or modification
• supply of unique products, works of art
• identical or similar goods are not imported
• goods are not resold in the importing country
• the manufacturer is unknown or refuses to provide data on production costs, or the information provided by him cannot be accepted by the customs authority

In such cases, a backup method is used - method 6.

Part 1 of Art. 24 of the Law, this method is characterized in a rather general way: "In cases where the customs value cannot be determined by the declarant as a result of the consistent application of the methods for determining the customs value specified in Articles 19–23 of this Law, or if the customs authority considers, for argumentation, that these methods of determining customs value cannot be used, the customs value of the goods being valued is determinedtaking into account world practice".

World practice is based primarily on the GATT/WTO Agreement on the customs valuation of goods. Since part 1 of Art. 12 of the Law establishes that the system for determining the customs value is based on the general principles of customs valuation adopted in international practice, and also, given the planned accession of the Russian Federation to the GATT / WTO, it is necessary to use the rules and regulations that meet the requirements of this international organization.

In accordance with the above Agreement, valuation using the fallback method must comply with statutory methods, but some flexibility in their application is allowed. At the same time, within the framework of the reserve method, the established sequence of methods for determining the customs value of goods must be observed.

Consider the possibility of a flexible approach to the use of methods 1-5 within the framework of the backup method.

one. At the transaction price of imported goods (method 1).If there is no documentary confirmation of the components of the customs value declared by the declarant (but otherwise the conditions for applying method 1 are met), within the framework of the reserve method, these components can be assessed based on the price information available to the buyer (declarant) and/or the customs authority. For example, in the absence of appropriate documentary evidence of any of the additional charges to the transaction price to be included in the customs value of the goods, their amount can be determined by calculation, by comparison with the generally accepted level of costs for similar components, based on expert assessment. Thus, if a Russian buyer provided the manufacturer of the goods with fuel free of charge, which was consumed in the production of the goods being valued, the cost of the fuel is subject to inclusion in the customs value of the imported goods. If the declarant does not have documentary evidence of the cost of fuel and methods 2–5 are not applicable, by flexible use of method 1 within method 6 it is possible to charge its value to the customs value of the goods being valued based on an expert assessment.

2. At the price of a transaction with identical or similar goods (methods 2 and 3).With regard to such goods, flexibility is allowed with respect to the timing of the importation of identical or similar goods.

In addition, as a basis for determining the customs value of imported goods under the reserve method, which provides for the flexible application of method 2 (3) within its framework, the customs value of identical or similar goods produced by another producer not only in the country of export, but also in which or any other country. For example, to determine the customs value of the Gold Star 20D60 TV using the reserve method, it is possible to use the customs value of the Philips 20G8552/59R TV.

As a basis for determining the customs value, the value of identical or similar goods, previously determined not only by method 1, but also by methods 4 and 5, can also be used.

3. Cost subtraction (method 4).In this case, a flexible interpretation can be allowed regarding the timing of the sale of goods on the domestic market, as well as the form in which they were imported.

In the absence of identical (homogeneous) goods sold on the domestic market of the Russian Federation, when choosing goods for customs valuation, it is allowed to expand the scope of the compared goods, namely: goods of the same class or type can be considered, that is, having the same reputation in the market that and goods being valued, and being interchangeable with the consumer. Goods can be imported both from the same country and from other countries.

It is also possible to use sales of goods between a seller and a buyer who are related parties with appropriate adjustments to the sale price.

In general, when using the reserve method, greater flexibility is also allowed compared to other methods: in the use of information price lists, price lists and other price guides; in the application of statistical data on generally accepted levels of commissions, discounts, profits, transport tariffs, etc. (taking into account the terms of delivery of the goods being valued and other factors affecting the price level).

When determining the customs value according to method 6, one can also use catalogs containing a detailed description of goods, commercial offers indicating prices for the supply of specific goods to the Russian Federation, exchange quotations.

The general requirement for all initial price data used to determine the customs value using the reserve method is their strict targeting, that is, the price must refer to a specific product, which is described in such a way that it can be unambiguously identified (commercial name of the product, its description on the assortment level, information about the manufacturer, the material from which the product is made, technical parameters and other characteristics depending on the type of product).

A prerequisite when using method 6 is also to ensure the maximum possible similarity of goods (that is, when considering alleged analogues, to compare the cost of goods, first identical goods are selected, then homogeneous, and in their absence, goods of the same class or type).

Part 2 of Art. 24 of the Law establishes that the following cannot be used as a basis for determining the customs value of goods according to the reserve method:

1. price of goods in the domestic market of the Russian Federation
2. the price of goods supplied from the country of export to third countries
3. price in the domestic market of the Russian Federation for goods of Russian origin
4. arbitrarily set or reliably unconfirmed price of goods

Thus, for the purposes of customs valuation within the framework of the reserve method, the use of averaged data for generalized groups of goods (clothes, perfumes, wine, cars, shoes, etc.) is not allowed.

When applying the reserve method, the declarant may request from the customs authority the price information at its disposal for the relevant goods and use it in calculations when determining the customs value.