Helpline
for entrepreneurs and
FEA participants
11-08
Methodological manual on the features of the first method of calculation of customs value
1039

The first basic method of determining the customs value of imported goods is based on the Customs Code and the rule on calculating the customs value of goods imported into the customs territory of the Republic of Uzbekistan (Article 390, January 13, 1998) and it is calculated by determining the value of the contract on the goods imported.

The customs value of the goods imported into the customs territory of the Republic of Uzbekistan shall be the value of the transaction, which actually paid or should be payable for the goods at the time of crossing the customs border of the Republic of Uzbekistan.

This method also includes a number of requirements that must be fulfilled, along with the conveniences and capabilities available for imported goods.

The customs value of the goods will be declared by the declarant or customs broker to the customs authority, with the filling of the customs declaration.

The customs value of the goods and the data presented on the identification should be based on accurate, quantifiable and documented information.

The basic conditions for determining the customs value by the first method are as follows:

the existence of a foreign trade agreement (contract, agreement) concluded with the purchase and sale of the goods and not contradicting the requirements of the currency legislation;

Availability of invoices with indication of amount of money in currency of foreign trade contract (agreement, agreement);

actual payment or payment of funds for commodity.

Thus, it is concluded that on the basis of a foreign trade contract (contract, agreement) concluded with the sale, transfer of goods from the country of export to the Republic of Uzbekistan across the border and payment of goods must be implemented.

In the process of studying the above mentioned conditions, it is necessary to focus on 6 main aspects:

Only the following three categories of access rights are provided in section I of the Purchase Guidelines for use of the Owner's Rights Procedure:

а) restrictions established by the legislation.

For example, imports of nuclear, chemical, toxic substances and narcotic substances are strictly restricted to some organizations.

  1. b) Restrictions on the geographical area where the commodity may be sold.

In this case, the restriction on the sale of goods is foreseen for certain persons.

For example, a seller sells goods on the territory of Uzbekistan to its reseller, and the whole territory is in 10 parts, each of which has a separate supplier. The condition is that each of the sellers can sell goods only in a certain region;

  1. c) restrictions that do not significantly affect the value of the goods.

If there is a risk that the price will have a significant effect, then the use of method 1 will only be possible through a quantitative change in the price as a result of such a transaction. If it is not possible to establish a quantitative impact on the price and prove it in terms of documents, then it will have to switch to other methods of customs valuation.

For example, a seller sells a medical device to a buyer on the condition that he uses the device only for charitable purposes in the Republic of Uzbekistan. In this case, method 1 cannot be applied because the buyer has a restriction on the right to use the product, and this condition may affect the cost of the transaction. Therefore, other methods of customs clearance should be applied.

From the point of view of limiting the use of limitations on method 1, the main criterion for assessing such limitations is the degree or impact on the contract value. Without limiting the transaction price, it does not prevent the use of method 1.

If there are any other restrictions on the rights of the buyer, the method 1 will not apply.

2-aspect. The commodity should not be imported into the customs territory under an agreement that does not have value.

This provision does not apply to a foreign trade agreement (contract, agreement), which does not have a base value in Section 1:

  1. a) Free delivery of goods.

For example, the seller supplied 5 seats as a model for the buyer. In this case there is no purchase and sale agreement;

  1. b) Delivered on the terms of brand consignment.

For example, the supplier will deliver to its agent for sale on more favorable terms for a multi-potato supplier. In this case, the agent does not buy potatoes, which is not the owner of the potatoes; the supplier of the benefits of selling potatoes (with regard to its sales expenses and wages);

  1. c) delivery of the goods to the intermediary without the intermediary.

For example, a legal entity has a branch in Belgium and operates in Tashkent on its own behalf. The delivery of goods between them does not fall within the scope of the sale and purchase agreement;

  1. g) delivery of goods within the framework of barter or compensation transaction, unless the goods price is specified;
  2. d) Delivery of goods under leasing agreements (leasing).

In this case the right of ownership of the goods does not pass from the lessor to the lessee, the owner obtains a part of the profit for the right of use of the substance and can return the goods to its owner (the lessee) after a certain period of time;

  1. e) delivery of goods for temporary importation.

For example, a vehicle to be returned by the proprietor (supplier) in time to the supplier will be delivered on the terms of temporary import to the consumer;

  1. j) delivery of goods at the expense of the guarantees envisaged in the contract.

Some mechanisms have been disabled during the warranty period for the supplied equipment. New items will be provided for replacement.

3-aspect. The effect of the sale or bargain price does not depend on the observance of terms that can not be accounted for (exchange, contract, recycling contracts).

In the case of the conclusion of the agreement, the conditions which prevent the value of the goods being valued and thus prevent the acceptance of the value of the transaction for customs purposes can not be applied in Method 1 in such a case. The following are the criteria

  1. a) the seller defines the goods imported under the condition that the buyer purchases the price at the buyer and also other types of goods at certain rates for each type of commodity.

For example, leather goods in the amount of 5,000 units are being delivered. Supplier also requires that the importer additionally purchase 2,000 pairs of unknown shoes;

  1. b) the cost of imported goods depends on the prices or the prices of other goods sold by the buyer of such goods to the seller of the imported goods.

For example, the seller sells electrical goods in the amount of 1,000 units. The buyer sells this retailer to produce such goods. In this case, the dealer puts the condition of a donation - 10,000 units. Thus, the cost of the reel prices of electrical equipment will be “tested”;

  1. g) the purchase and sale agreement envisages the purchase only from this seller;
  2. d) the purchase and sale agreement defines the value of the transaction on terms of mutual sale (delivery) of goods.

If such conditions exist, it may be necessary to determine whether they affect the transaction value and whether such effect can be quantified. Method 1 may be used only if the quantitative criterion for the effect of a single condition can be settled, and the actual price to be paid or paid in practice.

а) товарнинг етказиб берилиши бўйича умумқабул қилинган шартлар (аввало, ИНКОТЕРМСга киритилган етказиб бериш шартлари);

In this case, it is necessary to distinguish between the conditions of the agreement and the terms of supply, which are generally accepted and belong to all participants of foreign economic activity (or to be provided), and the conditions of the chosen type and general acceptance.

At the same time, the terms of supply, which are generally accepted and belong to all participants of foreign economic activity (or accessible to them), must be selected.

That is:

  1. a) general terms of delivery of goods (first of all, terms of supply included in INCOTERMS);
  2. b) the terms of the transaction and the execution of the commodity supply, as well as the general conditions for the "purchase of an expert (expert opinion)", "purchase of a commodity on condition that the goods are delivered for a certain period" and other conditions that affect the transaction price (depending on the number of goods, discounts on the seller's "reliability" and similar discounts).

 

For example, if a buyer is always considered as a generally accepted practice for the buyer to purchase the merchant for the purchase of the same merchant, then such a deduction and, consequently, the value of the transaction should be acknowledged and method 1 may be applied;

  1. c) provide the buyer with the technical instructions or drawings prepared in the Republic of Uzbekistan;
  2. d) to carry out any actions by the buyer for the sale of imported goods at his own expense (possibly even with the seller).

For example, the advertiser-paying activity.

4 th aspect. Any portion of the proceeds of subsequent sale, use or disposal of the goods shall not be directly or indirectly affected by the seller and shall be allowed to make adjustments to the value of the goods.

If the buyer has to pay a portion of the proceeds of the re-sale, use or disposal of the goods under the terms of the agreement, but the amount of such part or the method of fixing it may not apply to method 1.

However, according to the terms of the contract, if the amount of revenue can be calculated, then the customs value will be determined in two stages.

First stage. Customs value is determined by method 1 in the commodity's arrival and its removal is carried out in the prescribed manner with the marking of the customs authority.

Second stage. After re-selling, using or disposing of the goods, the importer shall present the amount reflecting the amount of the received amount and the amount of the transfer to the seller.

Based on these data, the amount of customs value and, consequently, the amount of customs fees to be charged shall be adjusted.

5th aspect. The information used by the declarant or customs broker to verify the customs value of the goods shall be certified by the documents.

At the same time, the requirement of documents is of two types:

first one- If the foreign trade contract (agreement, agreement) is directly created with the manufacturer, then the customs value declared shall be certified by the following documents:

1) foreign trade contract (agreement, agreement), existing implementations and amendments thereto.

The foreign trade contract (agreement, agreement) means the transfer of the goods from the exported country to the Republic of Uzbekistan through the border and from the buyer the sum equal to the accepted forms of payment (payments) for that commodity, a foreign trade contract (agreement, agreement), including an assessment or settlement method.

The Commission can also be included in this agreement;

2) Invoice;

3) Export customs declaration *.

Customs Cargo Customs Declaration:

as a copy of the original (original) on the paper or certified by the customs authority of the exporting / re-exporting country;

in the form of an electronic customs cargo declaration issued in a documented source and certified by the customs authority of the country of export / re-export.

“*” - if the customs declaration does not specify the customs value of the goods or does not stipulate the customs declaration of the goods in the export / re-exporting country, when exporting goods instead of the export customs declaration, the competent authority in the country of export / other document, substituting for its registration;

4) bank documents (if invoices have been paid in accordance with the terms of the contract of foreign trade) and other payment documents reflecting the value of the goods.

If invoices have not been paid in accordance with the terms of a foreign trade contract (contract, agreement), it is envisaged that such a foreign trade contract (agreement, agreement) should be paid after the goods have been imported or imported or otherwise , the bank documents confirming the payment, as well as other payment documents reflecting the cost of the goods are not required;

5) insurance documents in accordance with the terms of the agreement specified in the foreign trade contract (agreement, agreement).

It is required if a foreign trade contract (contract, agreement) envisages the insurance of the goods. Pay attention to the terms of delivery;

If the customs value of the imported goods is not actually paid, the cost of the transaction, which actually has to be paid or payable, is not required. Particular attention should be paid to the terms of delivery;

7) global stock quotes, if the stock market is being imported;

8) invoices (invoices), bank payment documents for mediation services (mediation agreement, agreement on brokerage services), brokerage services in accordance with the terms of the agreement in foreign trade contract (agreement, agreement);

9) accounting and other documents containing information on license and (or) author's agreement, invoices, bank payment documents, payments for use of objects of intellectual property relating to imported (imported) goods provided that this is a condition for the sale of the goods);

10) a document (including accounting) and data containing information on any part of proceeds from the subsequent resale, use or disposal of imported goods to the seller (if they are included in the foreign trade contract (contract, agreement) if any);

11) If the container and (or other used bottles, packaging materials and packaging materials) are not included in the price actually paid or payable by the buyer, (if stipulated by the agreement, agreement) value, contracts, bank payment documents;

12) Catalogs, specifications, price listers (prays-lists) of the imported goods manufacturer;

13) the basis for disclosure by the seller of the discount for a certain category of goods, if such discounts are provided for in the foreign trade contract (contract, agreement), but the amount is not disclosed.

In case of a discount on the goods, bank documents confirming the discount are required;

14) manufacturer's calculations for the evaluated goods (if the manufacturer agrees to sell it to the buyer);

Article 2 - The following documents shall be submitted to determine if the customs value of the foreign trade contract (contract, agreement) is made directly with the producer directly through third parties or intermediaries (dealer, sales agent, distributors):

1) a foreign trade contract (agreement, agreement) with third parties involved in the transaction.

As a result of the participation of two or more participants in a sales transaction, it is required that such transaction cost be investigated for its impact on customs value.

If the producer does not directly sell the goods directly to the buyer in the country of delivery, but also on the instructions of the third party, the dealer should examine the relationship between the manufacturer and the third party in order to clarify the true value of the goods.

In addition, the values ​​formed on the basis of brokerage rights of their dealer (distributor, agent) are included. Languages ​​(distributors, agents) sell the goods at their own expense from the manufacturer and then sell them for a certain amount of interest on the basis of a certain amount of interest;

2) payment accounts for third parties in favor of the seller.

If the goods are delivered to the customs territory of the Republic of Uzbekistan on the basis of the agreement of the producer and the third party, the goods specified in this agreement are indicated in the foreign trade agreement (contract, agreement) concluded between the seller and the buyer (resident of the Republic of Uzbekistan) Suppose that the third parties pay the transaction price (if the contract exceeds the prepayment) ordinary;

2) the customs declaration, if the goods being valued are re-exported to the Republic of Uzbekistan, the customs procedure of release for free circulation.

For example, a German state-owned vehicle is imported from Russia. In this case, it was freely circulated in the Russian state until the goods were brought to the Republic of Uzbekistan. One of the proofs of the value of the goods is the imported CCD, which confirms release of this motor vehicle in the Russian Federation. This CCD contains information on the cost of exporting from Germany to Russia.

Also, in case of correct calculation of the customs value, the customs authorities may also consider the payment of customs duties and domestic taxes as a result of the registration of the customs regime of release for free circulation in the Russian Federation;

Due to the requirements of the foreign trade contract (contract, agreement), the documents submitted under article 1 shall also be submitted for verification of the customs value.

6th aspect. The parties to the agreement (buyer and seller) must not be interrelated.

The fact that the interconnection between the parties to the transaction does not affect the price of the transaction should be confirmed by the declarant or the customs broker.

Interconnected persons are those which correspond to at least one of the following:

one of the party (natural person) of the transaction or an official of one of the parties to the transaction is at the same time an official of the other party;

the parties to the agreement are jointly owned by a legal entity;

one of the parties to the agreement (natural entity) is bound by labor relations with the other party;

one of the parties to the transaction owns or owns a share of at least five per cent of the charter capital (charter capital) with the right to vote in the charter capital (charter capital) of another member of the transaction;

both parties to the agreement are directly or indirectly controlled by a third party;

the parties to the agreement are directly or indirectly controlling a third party;

one party of the agreement and / or its official directly or indirectly controls the second party of the transaction;

the parties to the agreement and / or their officials are relatives.

Other exceptions can not be prevented from applying the basic method (method 1) for customs valuation.

In addition, the customs value may also include costs that are not actually included in the price paid or payable at the time of goods crossing the customs border.

That is, when determining the customs value of the imported goods, the cost of the transaction is included in the following expenses, unless these costs are included in the cost of the transaction:

а) expenses before delivery of the goods to the place of their import into the customs territory:

transportation cost;

the cost of loading, unloading, reloading

а) expenses before delivery of the goods to the place of their import into the customs territory:

transportation cost;

the cost of loading, unloading, reloading and shipping of goods;

insurance value;

  1. b) Costs incurred by the buyer:

intermediary and brokerage fees, except for intermediary expenses for procurement of goods;t for intermediary expenses for procurement of goods;

containers and (or) many other used containers, if they are considered as integral with the goods being valued according to the Commodity nomenclature of foreign economic activity of the Republic of Uzbekistan;

cost of packaging, including packing materials

  1. c) value of goods and other goods directly or indirectly offered by the seller to the buyer at a free or reduced price;
  2. d) license fees and other payments, which the buyer must pay directly or indirectly for the use of the intellectual property subject matter as a condition for the buyer to sell the evaluated goods;
  3. d) the value of any part of the proceeds of the proceeds received from the sale, disposal or other use of the imported goods to the direct or indirect supplier.

Costs specified in the first part of this article shall be determined on the basis of documents (invoices, payment orders, checks) issued by an authorized person on payment for goods, works and services (transportation, insurance, brokerage service).

The inclusion of unspecified expenses in this Article shall not be allowed in the transaction price.

When delivering a single set of goods of different designation, the determination of the cost of each of the goods imported into the customs territory, which is to be added to the customs value and determined for a whole series of commodities, shall be determined proportionally to the amount determined by the proportion of each commodity value to the value of the goods, , proportionate to the weight or volume of the goods.

Also, in determining the customs value of the imported goods, the following payments and expenditures shall be deducted from the transaction price, if they are deducted from the actually paid or payable value for the goods imported into the customs territory:

the cost of construction, installation, assembly, adjustment, maintenance, or technical support of the equipment being imported into the customs territory, such as industrial equipment, machinery or equipment;

transportation costs incurred after the goods are imported into the customs territory;

transportation costs incurred after the goods are imported into the customs territory;

customs payments and other payments to be paid in the Republic of Uzbekistan in connection with the import or sale of the goods shall be paid by the seller in accordance with the terms of the contract (contract, agreement).

Payments and expenses that are excluded from the Contract shall be determined on the basis of documents (invoices, payment orders, checks) issued by an authorized person on payment for the goods, works and services, except for the customs fees paid in the Republic of Uzbekistan .

27.02.2018

For listening highlight the text and click this button