Legal Encyclopedia. Letter T

Customs value of goods

-The cost of the goods, which is determined by

Russian legislation and is used for

taxation of goods duty, administered

Customs statistics of foreign trade and

and the application of other measures of state

regulation of trade and economic

relationship. It is the basis of calculation of customs duties, excise duties, customs duties and VAT.

Based on general principles of customs valuation of goods, TS T. accepted in the international market, and applies to all goods imported into the territory of the Russian Federation. TS T. imported from the customs territory of the Russian Federation shall be established by the Government. Its initial cost is declared by declaring the relevant customs authority of the Russian Federation when moving across the customs border of the Russian Federation.

How to Apply T. ST imported into the territory of the Russian Federation, as well as the form of customs

Declaration defined by the State Customs Committee under the Russian legislation. Customs authorities, which carry out customs clearance of goods, control of TS T. If the declarant to declare the TS T. provide confidential information or information containing commercial secrets, the customs authority is entitled to use it only for customs purposes, and without the consent of the declarant It may not transfer to third parties, including public authorities, without any grounds, established by the legislation.