Determination of the customs value of goods imported into the territory of the EAEU

Determination of the customs value of goods imported into the territory of the EAEU

The customs value of goods is determined upon their importation into the customs territory of the EAEU, if a customs procedure is applied for them for the first time. It is also determined for preliminary, incomplete, periodic and temporary customs declarations.

Six methods are used to determine the customs value:

1. According to the transaction value of imported goods;
2. According to the transaction value of identical goods;
3. According to the transaction value of similar goods;
4. The method of subtraction;
5. The addition method;
6. Backup method.

The main method is the first one, based on the transaction value of imported goods. If its application is not possible, other methods are consistently used in the prescribed manner.

The customs value is not determined when goods are placed under separate customs procedures, including transit, customs warehouse, destruction and refusal in favor of the state.