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Transaction price method for imported goods - method 1

Part 1 of Article 19 of the Law determines that the customs value of goods imported into the customs territory of the Russian Federation istransaction price actually paid or payable for imported goodsat the time of crossing the customs border of the Russian Federation.

In this case, we are talking about the sale of goods (payment for imported goods), which provides for its movement from the country of export to the country of import, that is, a foreign trade sale and purchase transaction that requires a seller who wants to transfer ownership of goods imported into the Russian Federation for a certain amount, and the buyer who agrees to receive these goods in the property for this amount. Thus, one of the main criteria (necessary condition) for the application of method 1 is the fact of the transfer of ownership of goods imported into the Russian Federation.

If the goods are imported on account of the execution of transactions that do not provide for the transfer of ownership of the goods from the foreign owner of the goods to its Russian recipient, method 1 for determining the customs value of such goods cannot be applied.

Such situations include, in particular, the following:

• imported goods are not subject to sale;
• importation of gifts, samples, and promotional items supplied free of charge;
• goods imported on consignment terms for sale, which will be sold after their importation at the expense of the supplier;
• goods imported by subsidiaries, branches, representative offices, structural subdivisions that are not independent subjects of economic (entrepreneurial) activity;
• goods imported for the purpose of hire, rent or hire.

Term"price paid"means that if the goods are fully paid for before their customs valuation, that is, before the date of acceptance of the declaration for customs clearance, then this value should be taken as the basis for the valuation. If by the time of customs valuation payment for the goods being valued has not yet been made, then the initial basis for determining the customs value will be appliedprice payable.The price actually paid or payable means the sum of all payments for the buyer's goods to the seller or to a third party, but in favor of the seller, that is, all direct and indirect payments.

Legislative documents on customs value do not establish the form in which payment for imported goods should be made. Payments can be made in any form permitted by the legislation of the Russian Federation. These can be settlements by bank transfers, the use of letters of credit, bills of exchange and other forms of payment. In the settlements of the participants in the transaction, there may be so-called "indirect payments" to third parties in favor of the seller of imported goods. Such payments include the payment by the buyer of the seller's debts to a third party.

In accordance with Russian customs legislation, all settlements on customs payments are carried outon the date of acceptance of the customs declaration for registration(unless otherwise provided), which is indicated in column 7 of the customs declaration. It is on this date that when determining the customs value, the foreign currency in which the settlements under the transaction were made is converted into the currency of the Russian Federation.

The correct determination of the "place of importation" of goods into the customs territory of the Russian Federation is very important for an accurate customs assessment of goods, since the Law establishes that the price of a transaction includes the costs of delivering goods to an airport, port or other place of importation into the territory of the Russian Federation (in case if these costs are not included in the transaction price).

For the purposes of determining the customs value underplace of entryunderstood:

1. for air transportation - the airport of destination or the first airport on the territory of the Russian Federation where the aircraft carrying the goods lands and where the goods are unloaded;
2. for sea and river transportation - the first port of unloading or the port of transshipment on the territory of Russia, if the fact of reloading the goods is confirmed by the customs authority of this port;
3. for transportation by other modes of transport - the location of the checkpoint on the customs border of the Russian Federation on the route of the goods;
4. for goods delivered by mail - the point of international postal exchange.

Part 1 Art. 19 of the Law also establishes that certain components are included in the transaction price (the basis for calculating the customs value under method 1). It should be noted that the components determined by the Law are subject to inclusion in the customs value of imported goods only if they were not previously included in it. In practice, such additional charges to the transaction price are reflected in section "B" of the declaration form DTS-1 in the form of an appropriate additional charge.

At the same time, no other components, with the exception of those listed by the Law, may be added to the price actually paid or payable when determining the customs value. In addition, such additional charges must be documented, that is, added to the transaction price on the basis of objective and quantifiable data. Otherwise, the customs value cannot be determined using method 1.