New Ways to Declare and Adjust Customs Value.


Legal Update No. 196

Goltsblat BLP advises that the new procedure for declaring and adjusting the customs value of goods, approved by Resolution No. 376 dated 20 September 2010 of the Customs Union Commission,  will come into effect from 1 January 2011 in the Customs Union member-states, i.e., Russia, Belarus and Kazakhstan.

The new procedure stipulates the customs value declaration conditions on importation of goods on to the territory of the Customs Union, the declaration format, the rules for completing customs value declarations and documents required to confirm the declared customs value, depending on the method by which it is determined.

The wording used in the Procedure might allow customs authorities to ask declarants to submit the full set of documents listed for relevant declaration method.

The practice of foreign trade transactions and shipments indicates, however, that declarants do not always have the full set of documents requested. 

The procedure for adjusting the customs value of goods specifies the adjustment mechanisms before and after release of goods for which the customs value is determined or security is furnished for payment of relevant customs duties and taxes where no additional check can be carried out of the goods within the timeframe established for their release.

Worth noting with respect to the Procedure is how the adjustment is made by the different participants in customs clearance and customs control processes.

If, for instance, the customs value of the goods is adjusted by the declarant, the adjusted value should be confirmed by the documents on the basis of which it was calculated; if by the customs authority, simple indication of the source of the information used is deemed sufficient. 

For additional information, please contact:

Vladimir Tchikine, Partner,Customs,Goltsblat BLP;
T: +7 (495) 287 44 44,

Elena Belozerova, Associate Director,Customs,Goltsblat BLP;
T: +7 (495) 287 44 44,

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