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By Decision of the Panel of the Eurasian Economic Commission of 26 March 2013 No. 53 there were made amendments to the Rules of Application of the Method for Determining Customs Value as per the Transaction Value with Imported Goods (method 1) pursuant to which there are specified rules for checking the influence of interconnection between seller and buyer upon the price actually paid or to be paid for imported goods

Thus, it is specified that any information upon the existence of an interconnection between seller and buyer as well as any influence thereof upon the price actually paid or to be paid shall be specified by declarant (customs representative) in the customs value declaration.

In the event no indications of the influence of interconnection between seller and buyer upon the price actually paid or to be paid are detected by customs authority in the course of exercising control over the customs value of imported goods, the customs value of imported goods specified by declarant (customs representative) shall be accepted by the customs authority without conducting any additional inspection provided that there are no other indications of non-authenticity of specified information on the customs value of goods.

In the event any indication of the influence of interconnection between seller and buyer on the price actually paid or to be paid is detected by customs authority when exercising control over the customs value before releasing goods, the customs authority shall take decision to conduct an additional inspection.

Declarant (customs representative) shall, to confirm the non-existence of the influence of interconnection between seller and buyer on the price actually paid or to be paid, provide documents and information confirming, for example, that

- goods price under consideration is specified on the basis of usual pricing practices accepted in respective industry of manufacturing goods;

- goods price under consideration is specified in the same way as seller specifies its prices of goods when selling to buyers who are not interconnected with this seller;

- goods price under consideration ensures the coverage of all expenses and making a profit corresponding to seller’s usual profit for a sufficiently representative period (such as at an average annual level) when selling goods of the same kind or type.

The Decision also specifies that Recommendation of the Panel of Eurasian Economic Commission of 20 June 2012 No. 1 “On Rules for Checking the Influence of Interconnection between Seller and Buyer on Transaction Value” ceases to be effective.

The Decision entered into force on 26 April 2013.

Kodeks.Ru, astera.ru, April 2013

© Translated from Russian by V. Slavinskiy