One ofthekey areasofcustoms control isthecontrolof thecustoms valueofgoods, since itis thecustoms valuethatisthebasis for calculating customs duties, taxes and other mandatory payments.
Atthe same time, theverificationofdocuments and information onthecustoms value is notcarried outfor every declaration of goods. Controliscarriedoutusingarisk management system that allowsyou toidentify suppliesthatrequire additional verification, andat thesametimeminimizetheadministrative burden on bonafideparticipantsinforeigneconomicactivity.
Verificationofdocuments and information onthecustoms valueisappointed if therearesignsof apossible false declarationof thecustoms value. In particular,thebasis for conductinganinspection may be identified discrepancies betweenthesubmitted documents,asignificant deviationof thedeclared value fromthevalueofidentical or similar goods,theabsenceofdocumentary evidenceofindividual componentsof thecustoms value, as wellasother circumstances indicating possiblenon-compliancewith therequirementsofcustoms legislation.
Special attentionispaidto thecompletenessof theformationof thecustoms value structure.Thecustoms authorities verifythecorrectnessof theinclusion inthecustoms valueoftransportation costs, insurance, royalties and other charges, which,in accordance withthelegislation, aresubjecttoaccounting when determiningthecustoms valueofgoods.
At thesame time, thecustoms legislationof theEurasian Economic Union providesformechanismstosimplify customs administration.
Thus, verificationofdocuments and information onthecustoms value may notbecarriedout withrespecttoidentical goods imported under the sameforeigntrade agreement, if earlier forasimilar deliverythecustoms authorityhadalready confirmedtheauthenticityof thedeclared customs valueusingthe transaction value methodforimported goods (method 1).
Inordertoapply this mechanism, theconditions establishedbylaw must be observedat the same time. In particular,thegoods mustbeimported under the sameforeigntrade agreement as the previously issued delivery, andthedeclared customs value mustbedeterminedbythe same method — accordingto thetransaction valueofthe imported goods.Inaddition,theessential termsof thetransactionthataffect the formationof thecustoms value must remain unchanged, includingthepriceof thegoods,thecommercial termsofsale,thetermsofdelivery andthesettlement procedure betweentheparties.
It isalsoaprerequisitethat thereare no new circumstances that could affect the valueof thecustoms value or raise doubtsaboutthe accuracyofthe informationprovided. The goods declaration must contain information aboutapreviously completed delivery, for whichthecustoms authorityhasalready confirmedthecustoms value. This allowsthecustoms authoritytocomparethedataof thecurrent delivery with previously verified information and decidenotto apply additional verification measures.
Itshouldbebornein mindthat even if these conditionsare met, thecustoms authorityhas therighttoconductaninspection if,withintheframeworkof therisk management system,signsof apossible violationofcustoms legislation are identified or information appears indicating the unreliabilityof thedeclared data. Thus,theexemption from verificationisnot unconditional andisapplied only intheabsenceofrisk factors.
This approachmakes itpossibletofocus control measures on shipmentsthat showsignsofrisk,whilesimultaneously speedingupcustoms clearancefor bonafide participantsinforeigneconomicactivity.
Thus,theapplicationof arisk management system ensuresabalance between effective customs control andthecreationoffavorable conditions for conducting foreigneconomicactivity, as wellascontributestoincreasing transparency and predictabilityofcustoms administration.
