Customs cost of goods

When crossing the border of the Russian Federation, each commercial carrier meets with the customs service, which taxes the goods being transported. Let's talk in detail about what is the customs value of the goods and how its quantity is determined.

The customs value of a commodity is the measurement of one transportable commodity unit in monetary terms. It is determined for the collection of various kinds of payments. In fact, this is the tax base.

Also, the customs value of the goods is used to apply other measures of state regulation of economic relations, which are related to the cost of production. This can include the implementation of foreign exchange control of foreign economic activity. According to the data on the customs value of the goods, banks determine further calculations in accordance with the current legislation.

Types of payments:

- VAT (tax levied on value added and directed to the state budget);

- customs fees (mandatory payment sent to the state budget);

- duty (fee collected by government agencies);

- excises (nation-wide tax on common, widely used goods).

The payment names listed above mean the same thing - payments to the state budget. They are simply charged for different services and goods.

The customs value is determined by the declarant, but its correctness must always be controlled by the customs authorities. The methods applied in Russia correspond to the generally accepted world practice.

Let's see, under the influence of what factors is the definition of customs value. Several methods of accrual are widely practiced:

1. Addition of value

In this method, the customs value of goods consists of the following components: production costs, the amount of profit, the amount of expenses. Since the exporting country often does not provide all the required information, including all documents necessary for verification, the goods are under the close supervision of public services.

2. Evaluation of the transaction with the imported goods

It is determined by not yet fully paid-up transaction value. The customs value of the goods includes the costs of licensing, transportation and insurance.

3. Subtraction of cost

Of the greatest price at which identical or similar goods were sold on the territory of the state, costs are deducted, the amount of which is determined by the domestic market.

4. Evaluation of a transaction with identical goods

The customs value of the goods is calculated using the value of the transaction with the same goods, which must necessarily meet the following conditions:

- the goods are sold for deportation to the territory of the country that produces taxation;

- if the goods are imported under the same conditions and in the same quantity as the identical goods. If the importation of identical goods passed under other conditions, price adjustment is possible in accordance with changes in import conditions;

- the same goods are imported at the same time or the difference between the time of their import is not more than 90 days.

5. Evaluation of the transaction with homogeneous goods

This method does not differ formally from the previous one, only the very concept of a homogeneous commodity is different: it is a group of such goods that are not completely identical, however, they have similar external and internal characteristics, that is, they are commercially interchangeable.

6. Reserve method

Operates under circumstances that do not allow the application of the above methods. Uses the following data when achieving the goal: calculations, expert estimates, transaction value, price of goods in a market economy and competition.