When crossing the border of the Russian Federationeach 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 forapplication of 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 presented above mean the same thing - payments to the state budget. They are simply charged for different services and goods.
The definition of customs value isdeclarer, but its correctness should 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
With this method, the customs value of goodsconsists 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 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, the costs are calculated, 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 comply with 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 samequantity, as 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 is formally from the previous onedifferent, only the very concept of a homogeneous commodity 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
Acts in circumstances that do not allowapplication of the above methods. Uses at achievement of the purpose the following data: calculations, expert estimations, cost of the transaction, the price of the goods in the conditions of market economy and a competition.
