REGULATION on THE SPECIFICS of CUSTOMS CONTROL of THE CUSTOMS VALUE OF GOODS IMPORTED into THE CUSTOMS TERRITORY of the EAEU 

(as amended by the decisions of the BoardECENo.9 dated 11.01.2022)

1. This Regulation defines the specifics of customs control of the declared customs value of goods imported into the customs territory during the customs declarationThe EAEU(further, respectively, control of the customs value of goods, imported goods).
2. This Provision is applied when carrying out control of the customs value of goods, initiated both before and after the release of imported goods.
   The requirements of paragraph 6 of this Regulation are applied when carrying out control of the customs value of goods started before the release of such goods, and in respect of goods released before filing a declaration for goods - when carrying out control of the customs value of goods started before sending an electronic document to the declarant by the customs authority or affixing appropriate marks on the declaration for goods filed on paper, and (or) commercial, transport (transportation) documents in accordance with paragraph 17 of Article 120The EAEU TC(hereinafter referred to as the EAEU TC).
3. When carrying out control of the customs value of goods, the information available to the customs authority is used, to the maximum extent possible comparable with the information available with respect to imported goods, including information on the conditions and circumstances of the transaction in question, physical characteristics, quality and reputation of imported goods, including:
   • a) on transactions with identical, homogeneous goods, goods of the same class or type, obtained, inter alia, using information resources of customs authorities;
   • b) about stock quotes, stock indexes, auction prices, information from price catalogs.
4. The information specified in paragraph 3 of this Regulation may be obtained by the customs authority, including from state representative offices (trade missions) of the member States of the Eurasian Economic Union (hereinafter, respectively, the member States, the Union) in third countries, from state bodies of the member states, from organizations, including professional associations transport and insurance companies, suppliers and manufacturers of imported, identical, homogeneous goods, in any way not prohibited by the legislation of the Member States, including using the Internet information and telecommunications network.
5. When carrying out control of the customs value of goods, including after their release, signs of an unreliable determination of the customs value of goods are, in particular, the following circumstances:
   • a) identification of inconsistencies between information affecting the customs value of imported goods and contained in one document, other information contained in the same document, as well as information contained in other documents, including documents confirming the information stated in the declaration of goods, information obtained from the information systems of customs authorities, and (or) information systems of state bodies (organizations) of the member states within the framework of information interaction between customs authorities and state bodies (organizations) of the member states, and (or) from other sources available to the customs authority at the time of the inspection, information obtained by other means in accordance with international treaties and acts in the field of customs regulation, which are part of the law of the Union, and (or) the legislation of the member States;
   • b) identification of a lower price of imported goods in comparison with the price of identical or similar goods under comparable conditions of their import;
   • c) identification of a lower price of imported goods compared to the price of identical or similar goods, determined in accordance with information on stock quotes, stock indexes, auction prices, information from price catalogs;
   • d) identification of a lower price of imported goods compared to the price of the components (including raw materials) of which the imported goods are made (consist);
   • e) the presence of a relationship between the seller and the buyer of imported goods in combination with a lower price of imported goods compared to the price of identical or similar goods, the sale and purchase of which were carried out by an independent seller and buyer;
   • f) there are grounds to believe that the structure of the customs value of imported goods has not been observed (for example, licensing and other similar payments for the use of intellectual property objects, transportation costs of imported goods, insurance costs have not been added or are not fully added to the price actually paid or payable for imported goods etc.).
6. The circumstances specified in paragraph 5 of this Regulation shall not be considered as signs of an unreliable determination of the customs value of imported goods if these goods are imported under a foreign economic agreement (contract), in accordance with which identical goods were previously imported, while the following conditions are met:

   • a) imported goods and previously imported goods are identical, imported under the same foreign economic agreement (contract) with unchanged terms of the transaction (including with respect to the price of goods and the terms of their delivery);
   • b) during the control of the customs value of imported goods, the same circumstances were revealed from among those specified in paragraph 5 of this Regulation as during the control of the customs value of previously imported identical goods;
   • c) in relation to previously imported identical goods:
     • customs valuegoods are determined by the method of determining the customs value of goods by the value of the transaction with imported goods (method 1);
     • according to the results of the control of the customs value of goods, the reliability and (or) completeness of the information being verified have been confirmed;
   • d) excluded. - Decision of the EEC Board No. 41 dated 04/06/2021;
   • e) in the declaration for goods in respect of imported goods, in accordance with the Procedure for filling out the declaration for goods approved by the Decision of the Customs Union Commission No. 257 dated 05/20/2010, the registration number of the declaration for goods in respect of previously imported identical goods meeting the conditions specified in this paragraph and through the separator sign "/" the serial number of the identical the goods specified in the first subsection of column 32 of this declaration for goods; (as amended by decisions of the EEC Board No. 83 dated 05/21/2019, No. 9 dated 01/11/2022)
   • f) the period from the date of release of previously imported identical goods, and if identical goods were released in accordance with Article 120 or Article 121 of the EAEU Customs Code, from the date of sending the declarant information on the completion of the inspection of customs, other documents and (or) information conducted in relation to the declaration of goods, documents confirming the information declared in such a declaration, and the information stated in the specified declaration for goods and (or) contained in the documents submitted to the customs authorities, before the date of registration of the declaration for goods in respect of imported goods does not exceed the period determined using the risk management system (but not more than 180 calendar days). (subclause "e" in ed. of the decision of the EEC Board No. 41 dated 04/06/2021)
7. The list of documents and (or) information, including written explanations, requested by the customs authority from the declarant in accordance with paragraph 4 of Article 325 and paragraph 1 of Article 326 of the EAEU Customs Code during the control of the customs value of goods, is determined taking into account the identified signs of unreliable determination of the customs value of imported goods, as well as taking into account the conditions and circumstances of the transaction, physical characteristics, quality and reputation of imported goods.
   The request for documents and (or) information, including written explanations, must be justified and must contain a list of signs indicating that the information stated in the goods declaration and (or) the information contained in other documents is not properly confirmed or may be unreliable, a list of requested documents and (or) information, as well as the deadlines for the submission of such documents and (or) information, including written explanations.
8. When carrying out control of the customs value of goods, the customs authority may request (demand) the following documents and (or) information, including written explanations:

   • a) price lists of the manufacturer of imported goods, his commercial offers;
   • b) price lists, commercial offers, offers from sellers of imported, identical, homogeneous goods, as well as goods of the same class or type;
   • c)customs declarationthe country of departure (origin, transit) of goods, if filling out such a customs declaration is provided in the country of departure (origin, transit) of goods;
   • d) documents on payment for imported goods;
   • e) shipping (packing) sheets;
   • f) accounting documents on the acceptance of imported, identical, homogeneous goods for registration;
   • g) information on the cost of imported goods in the context of trademarks (brands), models, articles;
   • h) contracts under which imported, identical, homogeneous goods are sold in the customs territory of the Union;
   • i) explanations regarding the grounds and conditions for the provision of discounts by the seller to the buyer;
   • j) documents and information on the physical and technical characteristics, quality and reputation of imported goods, as well as their impact on the price of imported goods;
   • k) documents and information on the transportation (transportation) of imported goods, their loading, unloading or reloading and other operations related to the transportation (transportation) of imported goods;
   • m) documents and information confirming the costs of construction, erection, assembly, installation, maintenance or technical assistance for goods such as industrial installations, machinery or equipment (estimates and schedule of installation and commissioning, acts of completed work, etc.) carried out after the import of goods into the customs territory of the Union.;
   • h) documents confirming the absence of a relationship between the seller and the buyer or the absence of the influence of the relationship between the seller and the buyer on the value of the transaction with imported goods, including:
     • documents and information on voting shares of organizations of the member States and third countries belonging to the seller and (or) the buyer;
     • documents confirming the value of a transaction with identical or similar goods when they are sold to buyers who are not related to the seller for export to the customs territory of the Union;
     • documents confirming the customs value of identical or similar goods determined by the subtraction method (method 4);
     • documents confirming the customs value of identical or similar goods determined by the addition method (method 5);
     • other documents and information characterizing the circumstances surrounding the sale, including the way in which the buyer and seller organize their commercial relations, and how the price of the goods was set;
   • o) license agreement, invoice, bank payment documents, accounting and other documents containing information on payments for the use of intellectual property objects that relate to imported goods;
   • p) other documents and information, including those received by the declarant from other persons, including persons related to the production, transportation (transportation) and sale of imported goods.
9. At the same time as the documents and (or) information requested (requested) by the customs authority, including written explanations, the declarant may submit other documents and (or) information, including written explanations, in order to confirm the reliability and completeness of the information stated in the goods declaration and (or) the information contained in other documents, including in order to confirm the correctness of the choice and application of the method of determining the customs value of goods, the structure and value of the customs value of goods.
10. As an explanation of the reasons why the documents and (or) information requested by the customs authority from the declarant during the control of the customs value of goods cannot be presented and (or) are missing, the documents and (or) information submitted by the declarant, including written explanations confirming that:

    • a) the requested document does not exist or is not applied within the framework of the transaction;
    • b) the person in possession of the requested documents and (or) information has refused to provide them to the declarant or the declarant has not received a response from the person in possession of the requested documents and (or) information.
11. For the purposes of applying methods for determining the customs value of goods and controlling the correctness of their application, the customs value of goods is considered accepted by the customs authority in the following cases:
    • a) during the control of the customs value of goods before their release, no signs of an unreliable determination of the customs value of imported goods were found and such goods were released by the customs authority, provided that the information regarding their customs value stated in the goods declaration was not changed (not supplemented) in accordance with Article 112 of the Customs Code of the EAEU;
    • b) the information regarding the customs value of goods declared in the goods declaration has been changed (supplemented) in accordance with Article 112 of the EAEU Customs Code;
    • c) the goods were released in accordance with Article 121 of the EAEU Customs Code before the completion of verification of customs, other documents and (or) information regarding their customs value and, according to the results of customs control, the reliability and (or) completeness of the documents and (or) information being checked were confirmed.