RESTRICTEDORGANISATION MONDIALE
DU COMMERCEWT/ACC/SPEC/RUS/9
12 mai 1998
(98-1888)
Groupe de travail de l'accession
de la Fédération de RussieOriginal:  anglais
ACCESSION DE LA FEDERATION DE RUSSIE
Renseignements sur les méthodes et procédures d'évaluation en douane
Note du Secrétariat
La présente note, établie par le Secrétariat à la demande des membres du Groupe de travail, a
pour objet de regrouper tous les renseignements  sur les méthodes et procédures d'évaluation en
douane dont le Groupe de travail dispose à ce jour en ce qui concerne l'accession de la Fédération de
Russie à l'OMC.
I. LEGISLATION
Au mois d'avril 1998, le Groupe de travail était saisi des textes législatifs ci-après (reproduits
dans les annexes de la présente note), qui doivent l'aider à examiner les méthodes et procédures
d'évaluation en douane dans la Fédération de Russie:
- Loi n° 5003-1 du 21 mai 1993 sur le tarif douanier (avec les modifications du
21 août 1995) (annexe 1);
- Résolution n° 1461 du 7 décembre 1996 sur la procédure de détermination de la
valeur en douane des marchandises exportées du territoire de la Fédération de Russie.
En présentant cette résolution, le représentant de la Fédération de Russie a déclaréqu'elle établissait de nouvelles règles pour l'évaluation en douane des marchandises
exportées.  Ces règles sont aussi conformes que possible aux dispositions et
prescriptions de l'article VII du GATT de 1994 et de l'Accord de l'OMC sur la mise
en oeuvre de cet article (annexe 2);
- Procédure d'estimation de la valeur en douane des marchandises entrant sur le
territoire de la Fédération de Russie (approuvée par la Résolution du gouvernement
n° 856 du 5 novembre 1992) (annexe 3);
- Ordonnance n° 1 du 5 janvier 1994 du Comité d'État pour les douanes de la
Fédération de Russie sur la valeur en douane des marchandises entrant dans la
Fédération de Russie (annexe 4);  et
- Lettre n° 07-11/12510 du 31 août 1995 du Comité d'État pour les douanes de la
Fédération de Russie sur la livraison de matériaux (annexe 5).
II. RENSEIGNEMENTS COMMUNIQUES PAR LA FEDERATION DE RUSSIE
A l'origine, le représentant de la Fédération de Russie a communiqué aux membres du Groupe
de travail des renseignements sur le régime d'évaluation en douane dans la section 3.1.4 de
l'Aide-mémoire sur le régime de commerce extérieur (L/7410).  Les membres du Groupe de travailWT/ACC/SPEC/RUS/9
Page 2
ont alors posé des questions, auxquelles le représentant de la Fédération de Russie a répondu dans les
documents WT/ACC/RUS/2 (questions 182 à 185 ), WT/ACC/RUS/4 (questions 279 à 284) et
WT/ACC/RUS/9/Add.1 (questions 49 à 52).
A la suite de cet échange de vues préliminaire et en réponse à la demande qui avait été faite à
la Fédération de Russie de présenter de nouveaux renseignements sur l'évaluation en douane selon lemodèle figurant à l'annexe 4 du document WT/ACC/1, le représentant de la Fédération de Russie a
communiqué, le 30 août 1996, les renseignements supplémentaires ci-dessous, publiés sous la cote
WT/ACC/RUS/14.
Mise en oeuvre et administration de l'Accord sur l'évaluation en douane
(WT/ACC/RUS/14)
Les pratiques de l'Administration des douanes de la Fédération de Russie sont régies par la
législation russe, qui ne reprend pas actuellement les obligations énoncées dans les règles d'évaluation
en douane de l'Accord de l'OMC sur la mise en oeuvre de l'article VII du GATT de 1994 (Accord de
l'OMC sur l'évaluation en douane).  Par conséquent, au lieu d'indiquer comment les dispositions de
l'Accord de l'OMC sur l'évaluation en douane sont mises en oeuvre, les réponses au questionnaireindiquent plus exactement comment des obligations similaires sont déjà imposées par la législation
russe.
1. Questions relatives à l'article premier [d e l'Accord sur l'évaluation en douane]:
a) Ventes entre personnes liées:i) Les ventes entre personnes liées sont-elles assujetties à des dispositions spéciales?
L'article 19.2 d) de la Loi n° 5003-1 du 21 mai 1993 sur le tarif douanier (Loi de la Fédération
de Russie) contient des dispositions spéciales pour l'évaluation des ventes entre des personnes liées
par une relation de dépendance ("liées").  La méthode d'évaluation des marchandises importées àpartir de la valeur transactionnelle (méthode n° 1) lors de ventes entre personnes liées par une relation
de dépendance reste cependant utilisée lorsque le déclarant (l'importateur) démontre que sa relation
avec le vendeur des marchandises n'a pas influencé le prix de la transaction.  Les règles régissant
l'utilisation de la valeur transactionnelle (méthode n° 1) qui sont énoncées dans la Loi de la Fédération
de Russie correspondent aux règles établies par l'article premier de l'Accord de l'OMC sur l'évaluationen douane.
ii) L'existence de prix de cession entre sociétés est-elle un motif suffisant de considérer que
les prix correspondants sont influencés?
L'article 19.2 d) de la Loi de la Fédération de Russie énumère un certain nombre de cas dans
lesquels, du fait de l'existence d'un lien sous forme de propriété ou de contrôle communs, le déclarantest tenu de prouver que la relation de dépendance n'a pas influencé la valeur de la transaction.
iii) Quelles sont les dispositions prévues pour communiquer par écrit les motifs en question,
si l'importateur le demande? (article 1:2 a) [de l'Accord sur l'évaluation en douane])
L'article 16.3 de la Loi de la Fédération de Russie dispose que l'Administration des douanes
est tenue de communiquer par écrit les motifs du refus de la valeur en douane déclarée par
l'importateur, si celui-ci le demande.
iv) Comment l'article 1:2 b) [de l'Accord sur l'évaluation en douane] a-t-il été mis en
oeuvre?
L'article 19.1 de la Loi de la Fédération de Russie dispose qu'en règle générale, la valeur en
douane des marchandises importées sur le territoire douanier russe doit être "le prix de la transactionWT/ACC/SPEC/RUS/9
Page 3
qui a été effectivement payé ou doit être payé" (valeur transactionnelle).  L'article 19.2 d) prévoit une
exception à cette règle:  la méthode de la valeur transactionnelle ne peut pas être utilisée lorsque les
parties à la transaction sont "liées par une relation de dépendance" (personnes liées), à moins que le
déclarant ne puisse prouver que cette relation de dépendance n'a pas influencé la valeur de la
transaction:
19.2  Cette méthode ne peut pas être utilisée pour déterminer la valeur en douane des
marchandises si:
- les parties à la transaction sont liées par une relation de dépendance, à moins que cette
relation n'ait pas influencé la valeur de la transaction, ce que le déclarant doit prouver.
La vérification comprend la possibilité de demander au déclarant/à l'importateur de fournir
une comparaison des prix de marchandises identiques ou similaires avec les prix suspects.
b) Prix de marchandises perdues ou endommagées:
Existe-t-il des dispositions ou des arrang ements pratiques spéciaux en ce qui concerne
l'évaluation des marchandises perdues ou endommagées?
Les procédures existantes permettent l'ajustement éventuel de la valeur en douane des
marchandises perdues ou endommagées.  Cet ajustement est effectué conformément au Règlement
relatif à la procédure et aux modalités de déclaration de la valeur en douane des marchandises
importées sur le territoire douanier de la Fédération de Russie, qui a été approuvé par la Directive n° 1du 5 janvier 1994 du Comité d'État pour les douanes, et enregistré auprès du Ministère de la justice.
Le supplément n° 3 à ce règlement contient des instructions temporaires pour remplir les
formulaires CCV-1 et CCV-2, qui indiquent en détail les procédures à suivre pour la détermination
finale de la valeur en douane des marchandises sur la base des renseignements additionnels fournis
par le déclarant.  Ces renseignements peuvent comprendre une modification du montant et de lastructure de la valeur en douane, ou une remise sur le prix payé ou à payer.
2. Comment la disposition de l'article 4 [de l'Accord sur l'évaluation en douane] qui donne
à l'importateur la faculté d'inverser l'ordre d'application des articles 5 et 6 a-t-elle été
mise en oeuvre?
La disposition de l'article 4 de l'Accord de l'OMC sur l'évaluation en douane qui donne à
l'importateur la faculté d'inverser l'ordre d'application des articles 5 et 6 dudit accord est reprise à
l'article 18 de la Loi de la Fédération de Russie.
3. Comment l'article 5:2 [de l'Accord sur l'évaluation en douane] a-t-il été mis en oeuvre?
Les dispositions de l'article 5:2 de l'Accord de l'OMC sur l'évaluation en douane sont reprises
à l'article 22.4 de la Loi de la Fédération de Russie.
4. Comment l'article 6:2 [de l'Accord sur l'évaluation en douane] a-t-il été mis en oeuvre?
Les procédures douanières de la Fédération de Russie ne permettent pas d'obliger le
producteur à fournir une estimation des coûts aux fins de l'évaluation de ses marchandises s'il ne le
veut pas (voir le Règlement relatif à la procédure et aux modalités de déclaration de la valeur en
douane des marchandises importées sur le territoire douanier de la Fédération de Russie
précédemment mentionné).WT/ACC/SPEC/RUS/9
Page 4
5. Questions relatives à l'article 7 [de l'Accord sur l'évaluation en douane]:
a) Quelles dispositions ont été prises pour déterminer la valeur en douane conformément à
l'article 7?
Les articles 18 à 23 de la Loi de la Fédération de Russie indiquent les méthodes et procédures
de détermination de la valeur en douane des marchandises.  Si la valeur en douane ne peut pas êtredéterminée par ces méthodes, elle l'est en tenant dûment compte de la pratique mondiale.  En outre,
les obligations énoncées dans l'Accord de l' OMC sur l'évaluation en douane s'appliqueront
expressément à la Fédération de Russie dès son accession à l'OMC.
b) Quelles sont les dispositions prévues pour informer l'importateur de la valeur en douane
déterminée par application de l'article 7?
Les questions concernant les informations à fournir aux importateurs sont régies par
l'article 16.3 de la Loi de la Fédération de Russie.
c) Les interdictions énoncées à l'article 7: 2 [de l'Accord sur l'évaluation en douane]
sont-elles définies?
L'article 24.2 de la Loi de la Fédération de Russie, de même que l'article 7:2 de l'Accord de
l'OMC sur l'évaluation en douane, établit des prescriptions relatives aux prix à utiliser pour
l'évaluation des marchandises au moyen de la méthode n° 6.  Les textes réglementaires établis par le
Comité d'État pour les douanes expliquent ces disposit ions qui, dans la pratique, ont donné matière à
des différends.
6. Qu'en est-il des options offertes par l' article 8:2 [de l'Accord sur l'évaluation en
douane]?  En cas d'application du système f.a.b., les prix sortie usine sont-ils aussi
acceptés?
En vertu de l'article 19.1 a) de la Loi de la Fédération de Russie, la valeur en douane des
marchandises importées comprend les dépenses encourues pour le transport des marchandises jusqu'à
l'aéroport, le port ou tout autre lieu d'importation sur le territoire douanier de la Fédération de Russie.
Ces dépenses englobent:  les frais de transport;  les frais de chargement, déchargement, manutentionet transbordement;  et le coût de l'assurance.  Si, conformément aux modalités de livraison établies
dans le contrat commercial avec l'étranger (départ usine, franco transporteur, f.a.b. port du pays
exportateur), les marchandises sont réputées livrées avant d'atteindre le lieu d'importation, le prix de la
transaction est ajusté pour tenir compte des dépenses de transport correspondantes, conformément à
l'article 19.1 a) de la Loi de la Fédération de Russie.
7. Où le taux de change est-il publié, en conformité des prescriptions de l'article 9:1 [de
l'Accord sur l'évaluation en douane]?
Le taux de change fixé par la Banque centrale de la Fédération de Russie est publié dans le
quotidien national Izvestia.
8. Quelles mesures ont été prises pour assurer, en conformité des prescriptions de
l'article 10 [de l'Accord sur l'évaluation en do uane], le caractère confidentiel de certains
renseignements?
Le caractère confidentiel des renseignements fournis lors de la déclaration de la valeur en
douane des marchandises est garanti par l'article 14 de la Loi de la Fédération de Russie et par
l'article 16 du Code douanier de la Fédération de Russie.WT/ACC/SPEC/RUS/9
Page 5
9. Questions relatives à l'article 11 [d e l'Accord sur l'évaluation en douane]:
a) Quels sont les droits d'appel de l'importateur ou de toute autre personne?
b) Comment l'appelant sera-t-il informé de ses droits à un nouvel appel?
L'article 16.3 de la Loi de la Fédération de Russie et l'article 2.9 du Règlement relatif à la
procédure et aux modalités de déclaration de la valeur en douane des marchandises importées sur le
territoire douanier de la Fédération de Russie, précédemment mentionné, prévoient que le déclarant
peut demander par écrit au bureau des douanes d'expliquer pourquoi il n'a pas accepté la valeur en
douane déclarée par le déclarant.  L'article 16.3 de la Loi de la Fédération de Russie dispose que le
bureau des douanes qui reçoit une telle demande écrite est tenu d'exposer par écrit les motifs pour
lesquels il ne peut accepter la valeur en douane déclarée par le déclarant.
L'article 16.4 de la Loi de la Fédération de Russie stipule que, si l'importateur n'est pas
d'accord avec la valeur déterminée par une autorité douanière de la Fédération de Russie, il peut
former un recours conformément à la procédure établie par le Code douanier.  L'article 407 dispose
que le premier recours doit être déposé auprès de la plus haute instance douanière de la Fédération de
Russie, et l'article 416 que, si ce recours est rejeté, l'importateur peut en déposer un nouveau auprèsd'un tribunal.
10. Fournir des renseignements sur la publication, en conformité des prescriptions de
l'article 12 [de l'Accord sur l'évaluation en douane]:
a) i) des lois nationales applicables en l'espèce;
ii) des règlements concernant l'application de l'Accord;
iii) des décisions judiciaires et administra tives d'application générale relatives à
l'Accord;
iv) des lois générales ou particulières dont il est fait mention dans les règles de mise
en oeuvre ou d'application de l'Accord.
Les procédures en vigueur prévoient que tous les textes législatifs de la Fédération de Russie
et les textes réglementaires du Comité d'État pour les douanes doivent être publiés.  La Loi de la
Fédération de Russie s'applique de manière uniforme à l'ensemble du territoire de la Fédération de
Russie et établit un système unique de méthodes d'éval uation en douane.  Le Comité d'Etat pour les
douanes prend les mesures nécessaires pour garantir une application uniforme et correcte de ces
dispositions par les agents des douanes, les hommes d'affaires et les organismes spécialisés.  Plusieurs
manuels traitant des questions douanières, qui contiennent des chapitres spéciaux sur l'évaluation en
douane, sont en cours d'élaboration et de public ation.  Tous les documents normatifs concernant
l'évaluation en douane doivent être enregistrés auprès du Ministère de la justice de la Fédération de
Russie et être obligatoirement publiés dans les médias avant d'entrer en vigueur.
b) De nouvelles règles doivent-elles être publiées?  Sur quels sujets porteraient-elles?
Le Comité d'État pour les douanes continue de mettre à jour les réglementations douanières
concernant divers aspects de l'évaluation en douane.  Tous les textes réglementaires nouvellement
adoptés doivent à tout moment être publiés.WT/ACC/SPEC/RUS/9
Page 6
11. Questions relatives à l'article 13 [d e l'Accord sur l'évaluation en douane]:
a) Comment est-il tenu compte, dans la législat ion nationale, de l'obligation énoncée à
l'article 13 (dernière phrase)?
Les dispositions de l'article 13 de l'Accord sur l'évaluation en douane sont reprises à
l'article 15.3 de la Loi de la Fédération de Russie.
b) Des explications complémentaires ont-elles été données?
Des explications complémentaires concernant l'article 13 de l'Accord sur l'évaluation en
douane sont données dans le Règlement relatif à la procédure et aux modalités de déclaration de la
valeur en douane des marchandises importées sur le territoire douanier de la Fédération de Russie,
précédemment mentionné.
12. Questions relatives à l'article 16 [d e l'Accord sur l'évaluation en douane]:
a) La législation nationale contient-elle une disposition stipulant que l'Administration des
douanes est tenue d'exposer par écrit comment la valeur en douane a été déterminée?
L'article 16.3 de la Loi de la Fédération de Russie contient une disposition stipulant que
l'Administration des douanes est tenue d'exposer par écrit comment la valeur en douane a été
déterminée.
b) Existe-t-il d'autres règlements relatifs aux demandes présentées à cet effet?
Étant donné que la Loi de la Fédération de Russie n'est entrée en vigueur que récemment, le
1er juillet 1993, il n'a jusqu'à ce jour pas été nécessaire d'établir d'autres textes réglementaires pour
régir les pratiques de l'Administration des douanes russe.
13. Comment les notes interprétatives de l'Accord ont-elles été incorporées dans la
législation?
Un certain nombre de dispositions figurant dans les notes de l'Accord sur l'évaluation en
douane ont été incorporées dans la Loi sur le tarif douanier et dans le Règlement relatif à la procédureet aux modalités de déclaration de la valeur en douane des marchandises importées sur le territoire
douanier de la Fédération de Russie précédemment mentionné.
14. Comment ont été appliquées les dispositions de la Décision du 26 avril 1984 relatives au
traitement des montants des intérêts lors de la détermination de la valeur en douane des
marchandises importées (VAL/6/Rev.1)?
15. Comment ont été appliquées, pour les pays concernés, les dispositions du paragraphe 2
de la Décision du 24 septembre 1984 sur l'évaluation des supports informatiques de
logiciels destinés à des équipements de traitement des données (VAL/8)?
La législation russe ne contient pas encore de dispositions spéciales concernant les questions
qui sont visées dans la Décision du 26 avril 1984 relative au traitement des montants des intérêts lors
de la détermination de la valeur en douane des marchandises importées (VAL/6/Rev.1), et au
paragraphe 2 de la Décision du 24 septembre 1984 sur l'évaluation des supports informatiques de
logiciels destinés à des équipements de traitement des données (VAL/8).WT/ACC/SPEC/RUS/9
Page 7
III. DISCUSSION
En réponse aux renseignements communiqués sous la cote WT/ACC/RUS/14 et reproduits
dans la section II ci-dessus, le Groupe de travail a procédé à un examen plus approfondi de la
question, qui a donné lieu aux questions et réponses additionnelles figurant ci-après.
Question 1
Nous nous demandons comment le gouvernement russe appliquera les règles de l'OMC
sur l'évaluation en douane?  Modifiera-t-il ses lois et règlements nationaux sur l'évaluation en
douane afin que les régimes russes d'évaluation  en douane soient compatibles avec l'Accord de
l'OMC, ou bien l'Accord de l'OMC sur l'évaluation en douane sera-t-il appliqué directement en
Russie?  [Question 18 du document WT/ACC/RUS/17]
Réponse
Conformément à la clause 4 de l'article 15 de la Constitution de la Fédération de Russie, les
normes généralement admises du droit international et des accords internationaux dont la Fédération
de Russie est signataire font partie intégrante de son système législatif et, en cas de conflit entre lesrègles stipulées par un traité international et celles établies par une législation interne à la Fédération
de Russie, ce sont les règles définies dans le traité international qui prévalent.
En application de l'article 5 de la Loi n° 101-FZ du 15 juillet 1995 sur les accords
internationaux signés par la Fédération de Russie, les règlements établis par un accord international,qui sont officiellement publiés dans la Fédération et auxquels celle-ci est partie, sont directement
applicables sur l'ensemble de son territoire, sauf si leur applicabilité est subordonnée à la publication
de règlements d'application nationaux;  pour les autres règles définies dans les accords internationaux
à appliquer, les textes législatifs correspondants doivent être adoptés (en application de l'article 34 et
de la section 5 de la Loi fédérale sur les accords internationaux signés par la Fédération de Russie).Voir également la réponse à la question 98 du document WT/ACC/RUS/13/Add.1.
Enfin, l'article 38 de la Loi russe n° 5003-1 du 21 mai 1993 sur le tarif douanier prévoit
expressément que si un accord international auquel la Russie est partie établit des règles différentes de
celles définies dans ladite loi, ce sont les règles établies par l'accord international qui prévalent.
La Fédération de Russie n'est pas encore Membre de l'OMC.  Cependant, dès l'entrée en
vigueur du traité d'accession, les termes de ce traité international prévaudront.  En ce qui concerne
l'évaluation en douane, des travaux sont en cours pour mettre à jour la législation douanière existante,
notamment pour y apporter des modifications qui tiennent compte des règles de l'OMC en la matière.
La Fédération de Russie modifiera les lois et règlements nationaux incompatibles afin d'assurer le
respect des dispositions de l'accord international et de faire en sorte qu'il y ait le moins de confusion
possible dans l'application d'autres lois de ce type sur le territoire de la Fédération.
Question 2
La Russie a indiqué que l'article 15 2) de la loi douanière dispose que l'importateur a le
droit de prouver que la relation de dépendance n'a pas influencé la valeur de la transaction.  Il
est possible dans ce cas d'utiliser des renseignements sur les prix de marchandises similaires ou
identiques dûment étayés par des documents pertinents.  [Question 19 du document
WT/ACC/RUS/17]WT/ACC/SPEC/RUS/9
Page 8
Réponse
Cette déclaration est exacte.  Dans les cas où l'administration douanière conteste, aux fins de
l'évaluation en douane, l'emploi de la méthode n° 1 de détermination de la valeur transactionnelle pour
une vente entre personnes liées, l'importateur peut confirmer que la relation de dépendance n'a pasinfluencé cette valeur en démontrant que celle-ci est proche de l'une des valeurs transactionnelles
suivantes relatives à des ventes qui ont eu lieu au même moment ou à peu près au même moment que
la vente des marchandises à évaluer:
- la valeur transactionnelle relative à la vente, entre des acheteurs et des vendeurs non
liés, de marchandises identiques ou similaires destinées à l'exportation vers la
Fédération de Russie;  ou
- la valeur en douane de marchandises identiques ou similaires, telle qu'elle a été
déterminée conformément aux articles 22 et 23 de la Loi sur le tarif douanier.
Lors de la comparaison avec les valeurs de référence précitées, il est tenu compte des
différences réelles dans les valeurs marchandes et les valeurs de quantité, ainsi que des autres
éléments de valeur énumérés à l'article 19 1) de la Loi sur le tarif douanier.
Question 3
La réponse n'est pas complète.  L'article 15, paragraphe 2, de la loi concerne l'obligation
qu'a le déclarant de fournir des renseignements qui démontrent la pertinence de l'évaluation.  Il
ne traite pas des critères stipulés à l'article 1:2 b) de l'Accord sur l'évaluation en douane qui
définit les conditions dans lesquelles la valeur transactionnelle peut s'appliquer dans une vente
entre personnes liées.  [Question 20 du document WT/ACC/RUS/17]
Réponse
Les principaux critères permettant d'appliquer la méthode n° 1 de détermination de la valeur
transactionnelle pour une vente entre personnes liées sont définis à l'article 19 2) de la Loi sur le tarifdouanier, aux termes duquel la méthode n° 1 ne peut être employée aux fins de l'évaluation en douane
lorsque des personnes liées sont en cause, à moins que cette relation de dépendance n'ait pas influencé
la valeur de la transaction, ce que le déclarant doit prouver.
La Loi sur le tarif douanier n'établit aucune restriction particulière concernant les méthodes
employées par l'importateur pour démontrer l'absence d'une telle influence.  L'utilisation des valeurs
de référence susmentionnées aux fins de comparaison avec la valeur transactionnelle dans une venteentre personnes liées découle de la logique de cette loi et est effectivement admise dans la pratique
(voir aussi la réponse à la question 19 du présent document).
Question 4
L'article 19 1) de la loi douanière de la Russie prévoit que la valeur en douane des
marchandises importées sur le territoire douani er russe doit être la valeur transactionnelle,
mais l'article 19 2) stipule que cette méthode ne peut être utilisée lorsque des personnes liées
sont en cause "à moins que cette relation n'ait pas influencé la valeur de la transaction, ce que le
déclarant doit prouver".  Il semblerait que, se lon cette dernière disposition, il y a présomption
légale que l'utilisation de la valeur transactionnelle aux fins de l'évaluation en douane des
échanges entre personnes liées n'est pas automatiquement acceptable.  [Question 21 du
document WT/ACC/RUS/17]WT/ACC/SPEC/RUS/9
Page 9
Réponse
L'Accord sur l'évaluation en douane ne prévoit pas de présomption légale selon laquelle
l'utilisation de la valeur transactionnelle pour l'évaluation en douane de la transaction entre personnes
liées est automatiquement acceptable.  En fait, l'article 1:2 a) de cet accord stipule que:
" ... lorsque des personnes liées sont en cause, les circonstances de la vente sont examinées et
la valeur de la transaction est admise, à condition que cette relation n'ait pas influencé le
prix."
De l'avis de la délégation russe, l'inclusion de cette condition dans l'Accord sur l'évaluation en
douane, exclut, dans le cas d'une transaction entre personnes liées, l'utilisation automatique de la
valeur transactionnelle aux fins de cette évaluation.  Il découle donc de l'article 15 3) de la Loirusse n° 5003-1 du 21 mai 1993 sur le tarif douanier que "lorsque la valeur déclarée en douane  a
besoin d'être confirmée", c'est-à-dire lorsque la valeur de la transaction incite l'administration
douanière à contester, aux fins de l'évaluation en dou ane, l'emploi de la méthode n° 1, l'administration
douanière peut exiger que la valeur déclarée soit étayée par des documents.  En l'absence de tels
documents, le déclarant peut employer les mét hodes n° 2 à 6 aux fins de cette évaluation.
Si le déclarant a besoin d'un délai supplémentaire pour fournir les renseignements demandés,
l'article 15 3) de la Loi russe n° 5003-1 du 21 mai 1993 envisage la possibilité d'employer une
procédure spéciale (la remise de marchandises qui serviront de nantissement sur actifs ou la
présentation d'une garantie d'une banque autorisée selon la législation de la Fédération de Russie, oul'acquittement de droits de douane en fonction de la valeur en douane des marchandises telle qu'elle
aura été déterminée par l'administration douanière de la Fédération de Russie) si le déclarant souhaite
que l'on recoure à cette procédure.
On trouvera dans la réponse à la question 19 ci-incluse une description des renseignements
généralement utilisés pour prouver que la relation entre un acheteur et un vendeur n'a pas influencé la
valeur de la transaction relative à une vente entre eux.
Question 5
Veuillez préciser en quoi cette mesure est compatible avec l'article 1:2 a) de l'Accord sur
l'évaluation en douane, qui dispose que "le fait que l'acheteur et le vendeur sont liés au sens de
l'article 15 ne constituera pas en soi un motif suffisant pour considérer la valeur
transactionnelle comme inacceptable".  [Question 22 du document WT/ACC/RUS/17]
Réponse
Voir les réponses aux questions 19 à 21 ci-incluses.  En outre, l'approche de la Fédération de
Russie est analogue à celle définie par d'autres législations et règlements de pays développés
Membres de l'OMC, qui disposent que la valeur de la transaction entre un acheteur et un vendeur liés
est acceptable s'il ressort d'un examen des circonstances de la vente que leur relation n'a pas  influencé
le prix payé ou payable.  Lorsque les autorités douanières d'autres pays développés Membres de
l'OMC ont des doutes au sujet du prix et ne peuvent accepter la valeur transactionnelle sans
supplément d'information, l'importateur a la possibilité de fournir tous renseignements
supplémentaires de nature à permettre à ces autorités d'examiner les aspects pertinents de la
transaction.
Cette approche est aussi conforme à la Décision de l'OMC concernant les cas où les
administrations douanières ont des raisons de douter de la véracité ou de l'exactitude de la valeur
déclarée, qui stipule qu'en cas de contestation par l'administration douanière, celle-ci peut demander à
l'importateur un complément d'information, et si, l'ayant obtenu ou en l'absence d'une réponse, elleWT/ACC/SPEC/RUS/9
Page 10
continue, non sans bonnes raisons, de douter de la véracité ou de l'exactitude de la valeur déclarée,
elle peut se déclarer dans l'impossibilité de déterminer la valeur en douane des marchandises
importées sur la base des dispositions de l'article premier de l'Accord sur la mise en oeuvre de
l'article VII de l'Accord général sur les tarifs douaniers et le commerce de 1994.
Question 6
Veuillez préciser si, dans une vente entre personnes liées, la valeur transactionnelle sera
acceptée et si les marchandises seront évaluées selon la méthode mentionnée à l'article 19 1)
lorsque l'importateur démontre que cette valeur est très proche de celle établie d'après les
conditions énoncées à l'article 1:2 b) de l'Accord sur l'évaluation en douane.  [Question 23 du
document WT/ACC/RUS/17]
Réponse
Aux termes de l'article 19 2) de la Loi russe n° 5003-1 du 21 mai 1993 sur le tarif douanier,
lorsque les parties à une transaction sont des personnes liées, mais que l'importateur prouve que leur
relation de dépendance n'a pas influencé la valeur de la transaction, les marchandises doivent êtreévaluées sur la base de l'article 19 1) de cette loi (à condition qu'il n'y ait pas d'autres restrictions à
l'emploi de la méthode n° 1, ainsi que le prévoit son article 19 2)).
Question 7
Veuillez donner des exemples précis de la "preuve" qui est par ailleurs acceptable pour
démontrer que la relation de dépendance n'a pas influencé la valeur en douane de la transaction
en cause.  [Question 24 du document WT/ACC/RUS/17]
Réponse
Comme on peut le lire dans la réponse russe au Questionnaire sur l'évaluation en douane
(WT/ACC/RUS/14) au point 1 a) iv), la procédure de vérification de la valeur transactionnelle prévoit
la possibilité pour le déclarant de fournir des prix comparatifs pour des marchandises identiques ou
similaires.
Voir aussi la réponse à la question 19 ci-incluse.
Question 8.
La Russie dispose de procédures permettant l'ajustement éventuel de la valeur en
douane des marchandises perdues ou endommagées.   Nous remercions la Russie d'avoirindiqué le titre de la loi traitant de l'ajustement éventuel de la valeur en douane des
marchandises perdues ou endommagées.  [Question 25 du document WT/ACC/RUS/17]
Réponse
Voir la réponse à la question 26 ci-incluse.
Question 9
Veuillez brièvement décrire les instructions qui dans la réglementation ou législation
applicable indiquent dans quelles circonstances et de quelle manière un importateur peut
ajuster la valeur en douane des marchandises perdues ou endommagées.  [Question 26 du
document WT/ACC/RUS/17]WT/ACC/SPEC/RUS/9
Page 11
Réponse
L'Ordonnance n° 1 du 5 janvier 1994 du Comité d'État pour les douanes sur la valeur en
douane des marchandises entrant dans la Fédération de Russie comprend le Supplément n° 2 sur les
règles à observer pour remplir le formulaire DCV-1 de déclaration de valeur en douane qui prévoit,
dans sa partie pertinente, ce qui suit:
- Si, lors de l'accomplissement des formalités douanières, les inspecteurs des douanes
constatent des différences dans les données relatives à la quantité et/ou la qualité des
marchandises, ces différences sont dûment consignées.  Cependant, seule la valeur
initiale de la marchandise est portée dans la déclaration.  La valeur en douane des
marchandises est recalculée, la déclaration en douane spécifiée conformément au
Règlement (point 2.9), et les paiements réglés sur la base de la déclaration écrite dudéclarant, après règlement du litige avec la personne responsable de la différence
constatée (le vendeur, le transporteur ou l'assureur).
- Si un produit est perdu ou endommagé avant la déclaration de sa valeur en douane,
son prix initial, tel qu'indiqué sur la facture, ne peut être réduit en fonction de laquantité endommagée ou perdue que si le déclarant présente au bureau de douane
concerné les documents confirmant le dommage (perte) et qu'il a été indemnisé par
les personnes qui avaient à charge de les préserver (le vendeur, le transporteur ou
l'assureur).
Cette ordonnance comprend aussi le Supplément n° 3, à savoir les Instructions provisoires
pour remplir les formulaires CCV-1 et CCV-2 aux fins de la correction de la valeur en douane des
marchandises lors de la détermination définitive de cette valeur sur la base du complément
d'information apporté par le déclarant ou, à défaut de ce complément d'information, lors de
l'évaluation des marchandises par un bureau de douane (voir l'article 11 du Code douanier sur le statutdes dispositions réglementaires du Comité d'État pour les douanes de la Fédération de Russie).
Question 10
Veuillez préciser comment la loi douanière permet de faire en sorte que seul
l'importateur peut demander l'inversion de l'ord re d'application des méthodes d'évaluation en
douane énoncées aux articles 5 et 6 de l'Accord.  [Question 27 du document WT/ACC/RUS/17]
Réponse
Aux termes de l'article 13 de la Loi russe n° 5003-1 du 21 mai 1993 sur le tarif douanier, la
valeur en douane est initialement déclarée et déterminée par le déclarant.  En conséquence, ladisposition de l'article 18 2) de cette loi, qui prévoit la possibilité d'employer les méthodes de
soustraction et de sommation de valeur dans n'importe quel ordre, présuppose que le déclarant a déjà
choisi la méthode à employer.
Question 11
La Russie indique que l'article 6:2 est mis en oeuvre par le Règlement relatif à la
procédure et aux modalités de déclaration de la valeur en douane des marchandises importées
sur le territoire douanier de la Fédération de Russie.
Quel est l’article précis du règlement qui prévoit la mise en oeuvre de l'article 6:2?
[Question 28 du document WT/ACC/RUS/17]WT/ACC/SPEC/RUS/9
Page 12
Réponse
Aux termes de l'article 13 de la Loi russe n° 5003-1 du 21 mai 1993 sur le tarif douanier, c'est
au déclarant de déclarer la valeur en douane à l'administration douanière, et l'article 172 du Code
douanier de la Fédération de Russie dispose que seules des parties russes peuvent avoir qualité dedéclarants.  En conséquence, les autorités douanières russes ne pourront adresser qu'à des déclarants
russes une demande pour que ces derniers présentent des documents confirmant les valeurs déclarées
en douane, au sens des dispositions 2.4 et 2.5 du Règlement relatif à la procédure et aux modalités de
déclaration de la valeur en douane des marchandises importées sur le territoire douanier de la
Fédération de Russie.
Question 12
En fait, la disposition de la loi douanière qui exige que la valeur en douane soit établie
"en tenant dûment compte de la pratique mondiale", ne rend pas obligatoire l’utilisation des
méthodes et des procédures de détermination de la valeur en douane des marchandises qui
figurent à l'article 7 de l'Accord sur l'évaluation.
La Russie révisera-t-elle sa loi pour qu’elle soit conforme à cette partie de l'article 7?
[Question 29 du document WT/ACC/RUS/17]
Réponse
La section IV de la Loi sur le tarif douanier reprend pratiquement les dispositions
correspondantes de l'Accord sur la mise en oeuvre de l'article VII du GATT sur l'évaluation en
douane.  Aussi la "pratique mondiale" dont il est question dans cette section correspond-elle
précisément à ces méthodes, à savoir l'Accord sur la  mise en oeuvre de l'article VII du GATT et les
autres documents du GATT/de l'OMC pertinents (voir aussi les réponses aux questions 18 et 36
ci-incluses).
Question 13
En outre, dans sa réponse à la question 5 c) au sujet de la définition des interdictions
énoncées à l'article 7:2, la Russie déclare que la loi douanière établit des prescriptions relatives
aux prix à utiliser pour l'évaluation des marchandises au moyen de la méthode n° 6.
La Russie a-t-elle modifié sa loi douanière pour y inclure les interdictions qu'elle avait
omises lors de l'adoption de la loi en mai 1993 pour la détermination de la valeur, notamment
b) un système prévoyant l'acceptation, à des fins douanières, de la plus élevée des deux valeurspossibles, d) le coût de production, autre que les valeurs calculées qui auront été déterminées
pour des marchandises identiques ou similaires conformément aux dispositions de l'article 6, et
f) des valeurs en douane minimales?  Dans la négative, quand modifiera-t-elle la loi pour la
rendre conforme à l'Accord sur l'évaluation en douane?  [Question 30 du document
WT/ACC/RUS/17]
Réponse
Voir la réponse à la question 18 ci-incluse.WT/ACC/SPEC/RUS/9
Page 13
Question 14
Veuillez préciser les mesures ou circonstances particulières "prévues par les textes
législatifs russes" qui annuleraient l'engagement concernant la préservation du caractère
confidentiel que prescrit l'article 10.  [Question 31 du document WT/ACC/RUS/17]
Réponse
Parmi ces circonstances, on peut citer notamment les poursuites judiciaires dans des affaires
douanières, ainsi que les circonstances découlant des activités déployées par d'autres organes
d'investigation chargés de faire respecter les lois russes (le Ministère de l'intérieur, le Service fédéral
de contre-espionnage, la police fiscale, etc.), dont le champ de compétence est fixé par les textesd'application pertinents de la Fédération de Russie.
Question 15
Veuillez citer les lois ou règlements russes qui incorporent dans la législation de la
Russie les dispositions figurant dans les notes interprétatives.   S'il n'est pas possible de les citer,
veuillez indiquer comment seront apportées les modifications requises pour faire en sorte que
ces dispositions soient couvertes de la même manière que les autres dispositions de l'Accord.
[Question 32 du document WT/ACC/RUS/17]
Réponse
Les lois et règlements russes qui incorporent dans la législation de la Russie les dispositions
figurant dans les notes interprétatives sont les suivants:
- Loi n° 5003-1 du 21 mai 1993 sur le tarif douanier, telle que modifiée;  et
- Résolution du gouvernement n° 856 du 5 novembre 1992 portant approbation de la
procédure d'évaluation en douane des marchandises importées sur le territoire de la
Fédération de Russie.
Les dispositions du point 3 de la Note interprétative concernant l'article premier sur les coûts
et dépenses non compris dans la valeur en douane sont reprises dans les instructions sur les modalités
de déclaration de la valeur en douane (section C).  Toutes les autres notes seront également prises en
compte progressivement dans les textes réglementaires du Comité d'État pour les douanes de la
Fédération de Russie (voir aussi la réponse à la question 18 ci-incluse).
Question 16
Application de la Décision du 26 avril 1984 relative au traitement des montants des
intérêts lors de la détermination de la valeur en  douane des marchandises importées.  Il n'existe
actuellement aucune disposition visant l'application de cette décision.   Le cas échéant, commentla Russie envisage-t-elle d'appliquer la décision?  [Question 33 du document WT/ACC/RUS/17]WT/ACC/SPEC/RUS/9
Page 14
Réponse
Voir la réponse à la question 18 ci-incluse.
Question 17
Paragraphe 2 de la Décision de 1984 sur l'évaluation des supports informatiques de
logiciels destinés à des équipements de traitement des données.  Il n'existe actuellement aucune
disposition visant l'application de cette d écision.  Le cas échéant, comment la Russie
envisage-t-elle d'appliquer la décision?  [Question 34 du document WT/ACC/RUS/17]
Réponse
Voir la réponse à la question 35 ci-incluse.
Question 18
Nous demandons à la Russie d’indiquer qu’elle consent à appliquer cette décision en vue
d'évaluer les importations en fonction du coût du support informatique et non du logiciel qu'il
contient.  [Question 35 du document WT/ACC/RUS/17]
Réponse
La Décision du Comité technique relevant de l'autorité du Conseil de coopération douanière
sur l'évaluation des supports informatiques de logiciels (1984) ne stipule pas que les pays membres
doivent obligatoirement l'appliquer.  La Fédération de Russie applique les dispositions générales
énoncées dans l'Accord sur la mise en oeuvre de l'article VII du GATT sur l'évaluation des produits
logiciels, et ses dispositions réglementaires sont tout à fait compatibles avec cet accord.  Il apparaîtdonc plus approprié d'examiner la question de l'appl ication du paragraphe 2 de la Décision de 1984 du
Comité technique dans le cadre des négociations su r les concessions commerciales plutôt que dans le
cadre d'une évaluation de la compatibilité de la législation russe sur l'évaluation en douane avec
l'accord du GATT/de l'OMC en la matière.
Question 19
Dans sa réponse à la question 5 a) du document WT/ACC/RUS/14, concernant les
déterminations de la valeur en douane conformément à l'article 7, la Fédération de Russie
déclare que l'on détermine la valeur en douane "en tenant dûment compte de la pratique
mondiale".
La Fédération de Russie peut-elle préciser quelle est cette pratique mondiale?
[Question 36 du document WT/ACC/RUS/17]
Réponse
Une explication concernant les dispositions de l'article 24 1) de la Loi sur le tarif douanier est
fournie par le Département du tarif douanier du Comité d'État pour les douanes de la Fédération de
Russie dans sa Lettre d'instruction n° 07/11/12510 du 31 août 1995, qui indique dans sa partie
pertinente ce qui suit:
"La pratique mondiale conçoit la méthode n° 6 comme un emploi souple des méthodes
d'évaluation précédentes.  D'où la nécessité, lorsqu'on utilise cette méthode, d'observer tous
les principes de base de l'évaluation en douane applicables aux méthodes n° 1 à 5."WT/ACC/SPEC/RUS/9
Page 15
Cette explication est conforme aux Notes 1 et 2 relatives à l'article 7 de l'Accord sur
l'évaluation en douane (voir aussi les réponses aux questions 18 et 29 ci-incluses).
Question 20
Dans la réponse à la question 5 c) - Interdictions énoncées à l'article 7:2 de l'Accord de
l'OMC - il est indiqué que la loi de la Fédération de Russie "établit des prescriptions relatives
aux prix à utiliser pour l'évaluation des marchandises au moyen de la méthode n° 6".
La Fédération de Russie pourrait-elle fournir d'autres précisions et exemples ou, si
ceux-ci figurent dans les "textes réglementaires" établis par le Comité d'État pour les douanes,
pourrait-elle indiquer quels documents en particulier sont pertinents?  [Question 37 du
document WT/ACC/RUS/17]
Réponse
Ces prescriptions sont établies dans la lettre du Département du tarif douanier du Comité
d'État pour les douanes de la Fédération de Russie, mentionnée dans la réponse à la question 36ci-incluse, qui indique dans sa partie pertinente ce qui suit:
" ... les éléments suivants peuvent servir de base à l'évaluation en douane selon la
méthode n° 6:
- la valeur en douane de marchandises identiques ou similaires, ou de biens de même
catégorie ou de même type, acceptée par l'administration douanière et conforme aux
prescriptions établies (dans ce cas, la méthode n° 6 est utilisée sur la base des
méthodes n° 1, 2 ou 3);
- la valeur, à la vente sur le marché intérieur russe, de marchandises identiques ou
similaires importées, ou de marchandises de même catégorie ou de même type,
corrigée des déductions admissibles (méthode n° 6 sur la base de la méthode n° 4);
ou
- les données de valeur de sources d'information neutres (catalogues de sociétés
indépendantes comme Eurotax, OTTO, etc.;  publications contenant des descriptions
détaillées de marchandises spécifiques et des définitions précises des éléments
constitutifs de la valeur;  des listes de prix officielles de marchandises, publiées ou
communiquées par publipostage, ou des offres commerciales d'entreprises proposant
certaines marchandises à des prix spécifiques, et les cotations de prix en bourse).
Lorsque l'on fait intervenir dans la méthode n° 6 des données concernant d'autres transactions,
ainsi que des données de valeur autorisées, il convient de prendre en compte les conditions
sous-jacentes initiales des transactions spécifiques (notamment les quantités de marchandises
achetées et leurs niveaux de vente dans le commerce, les rabais et les clauses contractuelles
relatives aux livraisons et aux paiements).  Il convient également de satisfaire auxprescriptions concernant la composition des coûts pris en compte dans la valeur en douane
(articles 19, 22 et 23 de la Loi sur le tarif douanier de la Fédération de Russie).
Une prescription courante pour les données de valeur de toutes sources, utilisables aux fins de
l'évaluation en douane selon la méthode n° 6, est qu'il convient d'en cibler étroitementl'utilisation, c'est-à-dire que les valeurs (prix) doivent se référer à des marchandises
spécifiques, dont le descriptif permet de les identifier sans ambiguïté (appellation
commerciale des marchandises, leur descriptif en tant qu'assortiment, les données relatives auWT/ACC/SPEC/RUS/9
Page 16
producteur, les matériaux ou matières, les paramètres techniques et d'autres caractéristiques
qui varient selon la catégorie de marchandises).
L'évaluation en douane selon la méthode n° 6 doit donc être fondée sur des données de valeur
réelles justifiées, à moins que son utilisation soit contraire aux prescriptions énoncées à
l'article 24 2) de la Loi sur le tarif douanier de la Fédération de Russie.
Autre prescription obligatoire avec la méthode n° 6:  veiller à un maximum de similitude des
marchandises (chaque fois que possible, on utilisera des analogues pour comparer les valeurs des
marchandises, en choisissant comme élément de comparaison en premier lieu des marchandises
identiques, puis des marchandises similaires ou, à défaut, des marchandises de même catégorie ou de
même type).
C'est dans le respect des prescriptions susmentionnées relatives aux données de valeur et au
choix des analogues que s'appliquent les dispositions de l'article 24 2) de la Loi sur le tarif douanier de
la Fédération de Russie, qui interdit que l'on prenne comme base de l'évaluation en douane "la valeur
de marchandises déterminée arbitrairement ou non confirmée par des preuves solides" (ce qui arrive
lorsqu'on ne choisit pas correctement l'analogue aux fins de l'évaluation des marchandises).  Il n'estdonc pas permis d'utiliser, aux fins de l'évaluation en douane selon la méthode n° 6, des données
moyennes pour des catégories génériques de marchandises (chaussures pour femme, costumes pour
homme, parfums, vin de raisin, etc.).
Question 21
En ce qui concerne les réponses aux questions 14 et 15, la Fédération de Russie
pourrait-elle indiquer quand seront traitées les dispositions auxquelles il est fait référence dans
ces questions?  [Question 38 du document WT/ACC/RUS/17]
Réponse
Voir les réponses aux questions 33 à 35 ci-incluses.WT/ACC/SPEC/RUS/9
Page 17
Annex 1
LAW OF THE RUSSIAN FEDERATION
NO. 5003-1 OF 21 MAY 1993
ON THE CUSTOMS TARIFF1
(with the additions and amendments of 7 August 1995)
SECTION III. CUSTOMS VALUE OF GOODS
Article 12. The System of Determining Customs Value1. The system for determining the customs value (customs valuation) of goods shall be based on
the general principles of customs valuation accepted in international practice and applied to goods
imported to the Russian customs territory.
The procedure for customs valuation of goods imported to the Russian customs territory shall
be established by the Russian Government pursuant to the provisions of this Law.
Procedure for customs valuation of goods is established by the Decision of the Government of
the Russian Federation No. 856 of 5 November 1992.
2. The procedure for determining the customs value of goods exported from the Russian
customs territory shall be established by the Russian Government.
Article 13. Declaration of Customs Value of Goods1. The customs value shall be declared by the declarer to the Russian customs agency when
moving goods across the Russian customs border.
The procedure for, and the terms and conditions of, the declaration of the customs value of
imported goods, including the form of the declaration, shall be established by the State Customs
Committee of Russia pursuant to Russian legislation.
2. The customs value of goods shall be determined by the declarant in accordance with such
methods for determining the customs value as are laid down hereunder.
Control over the accuracy of customs value determination shall be exercised by the Russian
customs agency clearing the goods.
Article 14. Confidential Information
Information submitted by the declarant of the customs value of goods and determined as a
commercial secret or confidential information may be used by the customs agencies exclusively for
the purposes of customs valuation but may not be passed on to third parties, including other statebodies,  without express permission by the declarant, with the exception of cases envisaged by
Russian legislative acts.
                                                     
1 English only.  The translations of these laws into English are not official Russian Government
translations.  Readers should refer to the Russian language originals where necessary.WT/ACC/SPEC/RUS/9
Page 18
The Russian customs agency and its officials sh all be liable for divulging such information
constituting a commercial secret or is confidential pursuant to Russian legislation.
Article 15. Rights and Obligations of the Declarant1. The customs value declared by the declarant and the data related to its determination shall  be
based on trustworthy, quantitatively defined, and documented information.
2. Should it be necessary to confirm the customs va lue declared by the declarant, the latter shall
be obliged, upon request from the Russian customs agency, to provide the requisite data.  Should the
customs agency have any doubts about the trustworthiness of the data submitted by the declarant for
customs valuation, the declarant shall have the right and be obliged to prove such data as accurate.
In the case of non-submission of proof confirming the accuracy of the data used by the
declarant, the customs agency shall be entitled to  decide on the impossibility of using the customs
valuation method  chosen by the declarant.
3. Should it be necessary to check the customs value of goods declared by the declarant, the
latter may ask the Russian customs agency to give the declared goods to him for use against pledged
property  or against a guarantee from an authorized bank pursuant to Russian legislation or pay
customs duties  in accordance with the customs valuation of goods by the Russian customs agency.
4. The extra expenses on the part of the declarant in connection with checking the customs value
declared thereby or with the provision of additional information to the Russian customs agency shall
be borne by the declarant.  In such case, the increased period of customs clearance of goods in
connection with the customs valuation may not be used by the declarant to obtain an actual respite for
paying the duty on goods.
Article 16. Rights and Obligations of Customs Agency
1. The customs agency exercising control over the accuracy of customs valuation of goods may
decide on the accuracy of such customs value of the goods as has been declared by the declarant with
due regard to the provisions of Article 15 of this Law.
2. In the absence of data confirming the accuracy of the customs value declared by the declarant
or in the presence of grounds for believing that the data submitted by the declarant are not accurate
and/or sufficient, the Russian customs agency may independently determine the customs value of the
declared goods, by successively using such methods for determining the customs value as are
established hereunder, on the basis of the data available thereto (including information about the
prices of identical or homogeneous goods (with adjustments in accordance with this Law).
3. The Russian customs agency receiving a written request by the declarant shall be obliged to
provide the same within three months with a written explanation of the reasons why the customs value
declared by the declarant cannot be accepted by the customs agency as the base for assessing duties.
4. Should the declarant disagree with the Russian customs agency's decision as regards
determination of the customs value of goods, such decision may be protested in accordance with such
procedure as  is established by the Customs Code of the Russian Federation.WT/ACC/SPEC/RUS/9
Page 19
Article 17. Duty Assessment, Payment and Exaction
1. Duties on goods shall be assessed, paid and exacted based on the customs value of such goods
pursuant to the Customs Code of the Russian Federation.
2. Such duties shall be paid to the Republican budget of Russia.
SECTION IV. METHODS FOR DETERMINING CUSTOMS VALUE OF GOODS AND
PROCEDURE FOR APPLYING SUCH METHODS
On methods of customs valuation of goods see also Procedure for Estimating the Customs Value of
Goods Brought into the Territory of the Russian Federation approved by the Decision of the
Government of the Russian Federation No. 856 of 5 November 1992.
Article 18. Methods for Determining Customs Value
1. The customs value of goods imported to Russian customs territory shall be determined by the
following methods:
- the method based on the value of the deal with imported goods;
- the method based on the value of the deal with identical goods;
- the method based on the value of the deal involving homogeneous goods;
- value subtraction;
- value addition; and- the reserve method.
2. The principal method for determining the customs value shall be the one based on the value
of the deal involving imported goods.
If the principal method cannot be used, consecutive use shall be made of each of the other
methods listed in Item 1 of this Article.  In such case, each successive method shall be used if the
customs value cannot be determined by means of the previous method.
The methods of value subtraction and addition may be used in any succession.
Article 19. The Method Based on the Value of Deals with Imported Goods1. The customs value of goods imported to Russian customs territory shall be the price of the
deal that has been actually paid or is subject to be paid for imported goods at the moment they cross
the Russian customs border (before they reach a port or any other place of entry).
When determining the customs value, the pric e of the deal shall comprise the following
components unless these have been included therein before:
(a) expenses incurred to deliver goods to the airport, port or another place of entry of goods to
Russian customs territory:
- transportation costs;
- expenses on loading, unloading, handling and transshipment of goods; and
- insured amount;
(b) expenses borne by the buyer:WT/ACC/SPEC/RUS/9
Page 20
- commission and brokerage fees, save the commission for purchasing goods;
- the cost of containers and/or other reusable crates if they are regarded as a single whole with
goods being evaluated in keeping with Goods Classification; and
- the cost of packaging, including the cost of packaging materials and packaging jobs;
(c) the appropriate part of the cost of the following goods and services provided by the customer
directly or indirectly for free charge or at a discount to be used in the manufacture or sale of
goods being evaluated for export:
- raw and other materials, components, semi-finished products and other accessories
that are part and parcel of goods being evaluated;
- tools, dyes, module and like products used in the manufacture of goods being
evaluated;
- materials used in the manufacture of goods being evaluated (lubricants, fuel and
others); and
- engineering research, development, design, styling, sketching and drawing done
outside Russia and directly needed for the manufacture of goods being evaluated;
(d) license and other fees for the use of intellectual property assets that the customer has to effect
directly or indirectly as a condition for the sale of goods being evaluated; and
(e) part of the sellers' direct income from any subsequent resale, transfer or use of goods in the
Russian territory.
2. The said method may not be used to determine the customs value of goods if:(a) There are restrictions with respect to the customer's rights and goods being evaluated other
than:
- such restrictions as are imposed by Russian legislation;
- Limitation of the geographical region where the goods may be resold; and
- such restrictions as do not affect the price of goods in any tangible manner;
(b) the sale and price of a deal depend on compliance with conditions the influence of which
cannot be registered;
(c) data used by the declarant in declaring the customs value are not documented or
quantitatively defined or trustworthy; and
(d) the parties to the transaction are mutually dependent persons with the exception of cases
where mutual dependence has not influenced the value of a deal, which shall be proved by the
declarant.  In such case, mutually dependent persons shall be understood to mean persons
fitting even one of the following characteristics:
- either party to the transaction (natural person) or an official of either parties to the
transaction is simultaneously the official of the other party;
- parties to the transaction are called co-owners of the enterprises;
- parties to the transaction are bound by employment arrangements;
- either party to the transaction is the holder of an ownership interest (equity) or of
voting shares in the authorized capital of the other party, constituting at least5 per cent of such authorized capital;
- both parties to the transaction are under the direct or indirect control of a third party;
- the parties to the transaction jointly control, directly or indirectly, a third party;WT/ACC/SPEC/RUS/9
Page 21
- either party to the transaction is under the direct or indirect control of the other party;
and
- the parties to the transaction or their officials are relatives.
Article 20. The Method Based on the Value of Deals with Identical Goods
1. When using the assessment method based on the price of the deal involving identical goods,
the price of the deal involving identical goods sha ll be accepted as a basis for determining the customs
value of goods, provided that conditions set forth in this Article are met.  In such case, identical goods
shall be understood to mean goods which are the same as the goods being evaluated in every respect,
including the following aspects:
- physical characteristics;
- quality and reputation on the market;
- country of origin; and
- manufacturer.
Insignificant differences in external appearance may not serve as grounds for refusing to
regard goods as identical should such goods meet the requirements of this Item in every other respect.
2. The price of the deal with identical goods shall be accepted as a basis for determining the
customs value if such goods:
(a) have been sold to be brought to the Russian territory;
(b) have been imported simultaneously with assessed goods or not earlier than 90 days prior to
the importation of goods being evaluated;  and
(c) have been imported on the same commercial terms and/or in about the same quantities.
Should the identical goods be imported in different quantities or on different commercialterms, the  declarant shall appropriately adjust their prices with due regard for such
differences and confirm by documents the validity of such adjustments to the Russian
customs agency.
3. The  customs value determined on the basis of the value of a deal involving identical goods
shall be corrected with due regard for such expenditures as are indicated in Article 19 of this Law.
Such corrections shall be carried out by the declarant on the basis of trustworthy and
documented data.
4. Should, in the use of this method, more than one price of the deal with identical goods be
identified, the lowest of them shall be used to determine the customs value of goods being imported.
Article 21. The Method Based on the Value of Deals with  Homogenous Goods1. When using the assessment method based on the value of the deal with homogenous goods,
the price of the deal involving goods similar to those being imported shall be accepted as a basis fordetermining the customs value of such goods, provided the conditions set forth in this Article are met.
In such case, homogenous goods shall be understood to mean goods which, although they are not
alike in every respect, have similar characteristics and consist of similar components, this enabling
them to perform the same functions as the goods being evaluated and be mutually replaceable in
commercial terms.WT/ACC/SPEC/RUS/9
Page 22
The following criteria shall be taken into account when establishing the homogeneity of
goods:
- quality, presence of a trademark and reputation on the market; and
- country of origin.
2. When using the method of determining the customs value based on the price of the deal
involving homogenous goods the provisions of Item s 2-4 of Article 20 of this Law shall apply.
3. When using the methods of customs evaluation pursuant to Article 20 and this Article:(a) goods shall not be regarded as identical or homogenous to those being evaluated if not
manufactured in the same country as goods being evaluated;
(b) goods produced not by the manufacturer of goods being evaluated, but by some other person
shall be considered only if there are neither identical nor homogenous goods produced by  the
person that has manufactured goods being evaluated; and
(c) goods shall not be regarded as identical or homogenous if the design, including artistic
design, development, sketching and drawing and like works on them have been performed in
Russia.
Article 22. The Method Based on Value Subtraction1. The customs value shall be determined using the method based on value subtraction if
evaluated identical or homogenous goods shall be sold in Russia without any changes to their original
condition.
2. When using the method of value subtraction as a basis for determining the customs value of
such goods, the price of a unit of goods, at which the largest batch of evaluated identical or
homogenous goods, shall be sold in the Russian territory no later than 90 days after the importation of
evaluated goods to the participant of the transaction, who is not a mutually dependent with the seller,
shall be accepted.
3. The following components shall be subtracted from the price of the unit of the goods:(a) expenses on commission fees, the usual mark-ups on profits and general expenditures
involved in the sale of imported goods of the same type and category in Russia;
(b) the amounts of import customs duties, taxes, dues and other payments due to payment in
Russia in connection with the import or sale of goods; and
(c) usual expenses for transportation, loading, unloading, and insurance incurred in Russia.WT/ACC/SPEC/RUS/9
Page 23
Annex 2
DECISION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION
NO. 1461 OF 7 DECEMBER 1996
ON THE PROCEDURE FOR DETERMINING FOR CUSTOMS PURPOSES
THE VALUE OF GOODS EXPORTED FROM THE TERRITORY
OF THE RUSSIAN FEDERATION
On the basis of Article 12 of the Law of the Russian Federation on the Customs Tariff the
Government of the Russian Federation hereby resolves:
To approve the attached Procedure for Determining for Customs Purposes the Value of Goods
Exported from the Territory of the Russian Federation.
Chairman of the Government
of the Russian Federation V. ChernomyrdinWT/ACC/SPEC/RUS/9
Page 24
PROCEDURE
FOR DETERMINING FOR CUSTOMS PURPOSES THE VALUE OF GOODS EXPORTED
FROM THE TERRITORY OF THE RUSSIAN FEDERATION
(Approved by the Decision of the Government of the Russian Federation
No. 1461 of 7 December 1996)
1. Determination for customs purposes of the value of the goods exported from the customs
territory of the Russian Federation (hereinafter referred to as the exported goods) shall be performed
as applicable to Part III of the Law of the Russian Federation on the Customs Tariff.
The rules for the application of the present Procedure shall be established by the State
Customs Committee of the Russian Federation.
2. The value for customs purposes of the exported goods shall be determined on the basis of the
transaction price, i.e. the price actually paid or due to be paid when the goods are sold for export.
In the  value for customs purposes of the exported goods there shall also be included the
following expenses incurred by the buyer but not incl uded in the transaction price actually paid or due
to be paid:
(a) commission and broker's fee;(b) cost of containers and/or other multiple-use tare, should it be considered as an integral part
with the exported goods per the  foreign economic activities goods nomenclature;
(c) cost of package including the cost of packing materials and packing works;(d) appropriate part of the cost of the following goods and services provided by the buyer to the
seller free of charge or at a reduced price for the manufacturing or sale for export of the
exported goods:
- raw materials, materials, parts, semi-finished products and other components being an
integral part of the exported goods;
- tools, dies, moulds and other similar objects used for the manufacturing on the
exported goods;
- auxiliary materials spent in the manufacturing of the exported goods;
- engineering work-out, experiment and design work, artist design work, sketches and
drawings;
(e) licence and other payments for the use of intellectual property products which the buyer has
to effect directly or indirectly as a condition for the purchase of the exported goods;
(f) the part of the earnings coming to the seller directly or indirectly from the subsequent re-sale,
transfer or use by the buyer of the goods upon the exporting thereof from the customs
territory  of the Russian Federation;
(g) taxes (excluding the customs payments paid at declaring the value for customs purposes)
levied  on the customs territory of the Russian Federation, should under the tax legislation orthe international treaties of the Russian Federation they not be subject to be compensated to
the seller when the goods are exported from the customs territory of the Russian Federation.WT/ACC/SPEC/RUS/9
Page 25
3. Should there be no sale transaction in respect to the exported goods or the sale transaction
price cannot be used as the basis for determining the value for customs purposes, this value shall be
determined either proceeding from the exporting seller's accounting information submitted by
declarant which expresses the seller's expenses for the manufacturing and sale of the exported goods
as well as the amount of profit received by the exporter through exporting from the customs territory
of the Russian Federation identical or homogenous goods or on the basis of accounting informationabout  entering the exported goods on the balance sheet and writing them off the balance sheet.
When the value of the said  goods for customs purposes is being determined the expenses
specified under Subitems "a" - "g", Item 2 of the present Procedure shall be taken into account.
4. Should there be no possibility for using the information submitted by the declarant as
specified  under Item 3 of the present Procedure, the value of the exported goods for customspurposes shall be determined either on the basis of information on the prices for identical or
homogenous goods or proceeding from calculation of the cost (production cost) of exported identical
or homogenous goods with account taken of the expenses specified under Subitems "a" - "g", Item 2
of the present Procedure.
When the determination in respect of identical or homogenous goods is being done it shall be
necessary to be governed by Articles 20 and 21 of the Law of the Russian Federation on the Customs
Tariffs.WT/ACC/SPEC/RUS/9
Page 26
Annex 3
PROCEDURE FOR ESTIMATING THE CUSTOMS VALUE OF
GOODS BROUGHT INTO THE TERRITORY OF THE RUSSIAN FEDERATION
(Approved by the Decision of the Government of the Russian Federation
No. 856 of 5 November 1992)
The Procedure for Determining for Customs Purpos es the Value of Goods Exported from  the
Territory of the Russian Federation was approved by Decision of the Government of the Russian
Federation No. 1461 of 7 December 1996.
I. General Provisions  (Items 1 - 7)
II. Methods of Estimating Customs Value and the Order of their Application  (Items 8 - 11)
III. The  Method  of  Valuation  of the Price of Imported Goods (Method 1)  (Items 12 - 15)
IV. The Method of Estimating the Price of Transactions with Identical Goods (Method 2)
(Items 16 - 22)
V. The Method of Estimating the Price of Transactions with Homogeneous Goods (Method 3)
(Items 23 - 25)
VI. The Method of Estimation on the Basis of Deducting Customs Value (Method 4) (Items 26 -
29)
VII. The Method of Estimation on the Basis of Adding Value (Method 5) (Items 30 - 31)
VIII. The Reserve Method (M ethod 6) (Items 32 - 33)
About goods to which the present Procedure applied to see Order of the State Customs
Committee of the Russian Federation No. 380 of 1 October 1993
I. GENERAL PROVISIONS
1. The present Procedure shall be applied to estimate the customs value of goods brought
(imported)  to the Russian Federation by juridical and natural persons.
2. The customs value of goods shall be used to determine the customs duty, dues and other
customs payments, to establish the value of goods for other customs purposes, including the
imposition of fines  and the application of other sanctions for customs offenses  provided  for by the
legislation of the Russian Federation, and to keep customs statistics.
3. The customs value of goods imported to the Russian Federation shall be estimated by the
declarant according to the rules of customs assessment provided for by the present Procedureapplicable in accordance with the general principles of the system of customs estimation of the
General Agreement on Tariffs and Trade (GATT).
A decision on the application of the method chosen by the declarant shall be taken by a
customs agency of the Russian Federation (hereinafter referred to as the customs agency) thatformalized cargo.
4. The customs value and information about its estimation, stated by the declarant, shall be
based  on the authentic and quantitatively determinable and documentarily confirmed data.  In the
absence  of such data the customs agencies shall have the right to make use of the information they
possess (information about prices for similar goods, including those contained in the catalogues of
trading firms and in other reference books) with the appropriate correction.WT/ACC/SPEC/RUS/9
Page 27
5. Information submitted by the declarant as a component of commercial secret or confidential
information may be used for customs purposes alone and may not be divulged, applied by officials of
customs agencies for personal purposes and transferred  to third persons, including other state organs,
without the declarant's special permission, with the exception of cases provided for by the legislation
of the Russian Federation.  For the divulgence of a commercial secret, the workers of customs
agencies  shall bear responsibility in accordance with the current legislation of the Russian Federation.
6. Should the need arise for the time, additional to that established by the customs legislation  of
the Russian Federation for estimating customs value, the declarant may apply to a customs agency
with the request that goods be given to him for use on the security of property, or the guarantee of  an
authorized bank in accordance with the statutory order of granting a delay in the payment of the
import duty.
7. All additional expenses of the declarant in connection with the specification of the customs
value declared  by him, or the submission of additional information to a customs agency, shall be
charged to the declarant's account.
The increased period of customs clearance of cargo caused by the estimation of customs value
may not be used by the importer to delay the payment of customs duty.  As a result of the action or
inaction of the importer, a penal fine shall be exacted in the amount of 0.2 per cent of due payments
calculated by the customs agency from the final magnitude of the customs value of goods.
See the Procedure for Indisputable Exaction of Fines Collected by Customs Bodies of the
Russian Federation approved by Decision of the Government of the Russian Federation No. 801 of
12 July 1996.
II. METHODS OF ESTIMATING CUSTOMS VALUE AND THE ORDER OF THEIR
APPLICATION
8. The customs value of imported goods shall be estimated by the consecutive application of the
following methods of the valuation of:
(a) the price of transactions with imported goods (method 1);
(b) the price of transactions with identical goods (method 2);
(c) the price of transactions with homogeneous goods (method 3);
(d) the deduction of value (method 4);
(e) the addition of value (method 5);
(f) the reserve method (method 6).
9. The valuation of the price of the transaction with imported goods shall be the main method of
estimating customs value (method 1).
If the main method cannot be used, one of the methods above-listed in Item 8 shall be applied.
Every method of customs value that follows further shall be applied, if customs value cannot be
estimated by using the previous method.
The methods of deduction and addition (methods 4 and 5) may be applied in reverse sequence
at the declarant's discretion.
10. The procedure for declaring the customs value of goods imported to the Russian Federation
and the form of the declaration shall be determined by the State Customs Committee of the Russian
Federation. If there is a need to confirm the customs value of goods declared by the declarant, the
latter shall be obliged to submit, to the customs agency, information it requires. Should the customs
agency express doubts as to the authenticity of information submitted by the declarant to estimate theWT/ACC/SPEC/RUS/9
Page 28
customs value of goods, the declarant shall have the right and duty to prove such authenticity.  If no
evidence is submitted to confirm the authenticity of the data used by the declarant, the customs
agency shall have the right to adopt a decision that it is impossible to apply the method of valuation
chosen by the declarant.
At the written inquiry of the declarant, the customs agency shall be obliged, within a week, to
submit a written explanation why the customs value of goods estimated by the declarant may not be
accepted.
11. Should the declarant disagree with the decision of a customs agency, this decision may be
appealed against with a higher customs agency within 10 days from the time the declarant has
received this decision.
The decisions taken by the State Customs Committee of the Russian Federation on the
estimation of the customs value of goods imported to the Russian Federation, the interpretation and
application of the rules of customs valuation shall be binding for execution.
III. THE METHOD OF VALUATION OF THE PRICE OF IMPORTED GOODS (METHOD 1)12. The price of a direct transaction with imported goods subject to valuation shall be accepted as
a base for estimating customs value by method 1, if the terms of Item 15 of the present Procedure are
observed.
13. The price of a transaction shall be understood to mean both the price actually paid for and the
price subject to payment for imported goods.
14. In case of using the price of a transaction to estimate customs value, the latter shall include
the following expenses, unless they have been included in it earlier:
(a) expenses on the transportation of imported goods to the place of their customs clearance, viz.:
- expenses on loading, unloading, transshipment and keeping goods in storage;
- expenses on insurance;- expenses on the payment of commission and other go-between remuneration;
- the value of containers in cases when they are regarded as a single whole with the
estimated goods in accordance with Commodity Classification for foreign economic
activity;
(b) the value of packing, including the value of packing material and packaging operations;
(c) the corresponding part of the value of the following goods (works, services) which were given
the purpose of using the estimated goods for production or sale (alienation) for export:
- raw and auxiliary materials, parts, semi-finished goods and other accessory items that
are a part of the estimated goods;
- instruments, dies, forms and other similar equipment used in the production of the
estimated goods;
- auxiliary materials used in the production of the estimated goods (grease oil, fuel,
etc.);
- engineering, research and development works, designs, schemes, drawings performed
outside the Russian Federation and needed directly for the production of estimated
goods;WT/ACC/SPEC/RUS/9
Page 29
(d) license and other payments for the use of objects of intellectual property, which the importer
shall be obliged to make directly or indirectly as a condition for the sale (alienation) of estimated
goods;
(e) part of the income of the importer from any subsequent sale (alienation) or use of estimated
goods that are subject to return to an exporter.
15. The price of a transaction with imported goods may not be used for estimating customs value,
if:
(a) there are limitations on the rights of the importer to the estimated goods, with the exception:
- limitations introduced by the legislation of the Russian Federation;
- limitations of the geographical region in which goods may be resold (alienated);
- limitations which do not affect essentially the prices of goods;
(b) the price of a transaction depends on the observance of any conditions whose influence
cannot be accounted for;
(c) the data used by the declarant in estimating customs value have not been corroborated by
documents;
(d) the importer and exporter are interdependent persons, with the exception of cases when their
interdependent did not influence the price of transactions, which shall be provided by the
declarant.
Juridical and natural persons shall be regarded as interdependent for purposes of the present
Procedure, if:
- one of the parties of a transaction (natural person) or the official of one of the parties
is at the same time the official of the other party to the transaction;
- the parties to a transaction are co-owners;
- the parties to a transaction are connected by relations of hire;- one of the parties to a transaction owns a un it or holding with the right of the vote that
comprises not less than 5 per cent of the other party's authorized capital;
- both parties to a transaction are under the direct control of the third juridical or
natural person;
- the parties to a transaction jointly control the third person directly or indirectly;
- the parties to a transaction or their officials are close relatives.
IV. THE METHOD OF ESTIMATING THE PRICE OF TRANSACTIONS WITH IDENTICAL
GOODS (METHOD 2)
16. The price of a transaction with identical goods shall be accepted as a base for estimating
customs value by using method 2 with the observance of conditions indicated below.
17.  Goods, similar in all respects with estimated  goods, shall be understood to mean "identical"
according, among other things, to the following parameters:
- designation and characteristics;
- quality, trademark and reputation on the market;
- country of origin of goods;
- manufacturer.WT/ACC/SPEC/RUS/9
Page 30
Immaterial differences in outer outlook may not serve as a ground for the refusal to consider
goods as identical, if in other respects such goods meet the requirements of this Item.
18. Goods produced by different persons may be regarded as identical only in the case, if the
declarant and customs agencies have no information about identical goods produced by the person
who has manufactured the estimated goods.
19. The price of a transaction with identical goods shall be accepted as a base for estimating
customs value, if these goods were:
(a) sold (alienated) for bringing in to the Russian Federation;
(b) brought in simultaneously or not later than 90 days before the importation of the estimated
goods;
(c) brought in on the same commercial condit ions and roughly in the same amounts as the
estimated goods.
20. If identical goods were brought in in other quantities or on other commercial conditions, the
declarant shall make appropriate corrections of their price with an eye to these differences andconfirm by documents, its validity to a customs agency.
21. Customs value estimated by the price of a transaction with identical goods shall be corrected
with account of expenditures indicated in Item 14 of the present Procedure.
Corrections may be made by the declarant on the basis of authentic information confirmed by
documents.
22. If the application of the present method reveals the existence of more than one price of the
transaction with identical goods, then the lowest price shall be used to estimate the customs value ofimported goods.
V. THE METHOD OF ESTIMATING THE PRICE OF TRANSACTIONS WITH
HOMOGENEOUS GOODS (METHOD 3)
23. The price of a transaction with goods which are homogeneous on a par with imported goods
shall be accepted as a base for estimating customs value by using method 3 with the observance of
conditions indicated below.
24. Homogeneous goods shall be understood to mean the goods which, although are not similar in
all respects, have similar characteristics and consist of similar components, which makes it possible
for them to discharge the same functions as the estimated goods do and act as mutually replaceable incommercial terms.
In determining the homogeneity of goods account shall be made of their following
characteristics:
- designation and characteristics;
- quality, trademark and reputation on the market;
- country of origin of goods.
25. Provisions of Items 19-22 of the present Procedure shall be applicable in the use of the
method of estimating customs value according to the price of a transaction with homogeneous goods.WT/ACC/SPEC/RUS/9
Page 31
VI. THE METHOD OF ESTIMATION ON THE BASIS OF DEDUCTING CUSTOMS VALUE
(METHOD 4)
26. Customs value shall be estimated by the method of deducting value, if estimated identical or
homogeneous goods are sold (alienated) in the terr itory of the Russian Federation in an invariable
condition.
27. The price of a unit of goods shall be accepted as a base of estimating customs value by using
the method of deducting value, with estimated identical or homogeneous goods being sold in small
batches in the territory of the Russian Federation in the period, maximally approximated to the time of
importation (not later than 90 days from the date of importation of estimated goods), to the purchaser
independent of the seller.
28. The following components shall be deducted from the unit of goods, if they can be singled
out:
(a) expenses on the payment of commission and expenses on transportation, insurance, loading
and unloading operations in the territory of the Russian Federation after goods have beenreleased for free turnover;
(b) the amounts of import customs duties, taxes, dues and other payments subject to payment in
the Russian Federation in connection with the importation or sale (alienation) of goods.
29. In the absence of cases of sale (alienation) of estimated identical or homogeneous goods in
the same condition in which they were at the time of importation, the price of a unit of goods may be
used at the request of the declarant after they have been processed with an eye to added value and
with the observance of Items 27 and 28 of the present Procedure.
VII. THE METHOD OF ESTIMATION ON THE BASIS OF ADDING VALUE (METHOD 5)
30. The price of goods shall be accepted as a base for estimating customs value by the use of
method 5. It shall be calculated by adding up:
(a) the value of materials and other expenses incurred by the manufacturer in the production of
estimated goods;
(b) general expenses incurred in the sale of similar goods to the Russian Federation from the
exporting country, including the value transportation, loading and unloading operations, and
insurance to the place of customs clearance in the territory of the Russian Federation, etc.;
(c) profit usually received by the exporter as a result of delivery of such goods to the Russian
Federation.
31. In estimating customs value by this method, account shall be taken of all the expenses
included in the price of goods in accordance with Item 14 of the present Procedure.
VIII. THE RESERVE METHOD (METHOD 6)Concerning application of method 6 (the Reserve Method) for determination of customs value of
imported goods see explanations advised by Letter of the State Customs Committee of the Russian
Federation No. 07-11/12510 of August 31, 1995
32. If customs value cannot be estimated by the declarant as a result of the consecutive
application of five said methods, or if customs agencies have valid reasons to believe that these five
methods of estimating customs value may not be used, then the customs value of goods shall be
estimated and substantiated with account of the world customs practice.WT/ACC/SPEC/RUS/9
Page 32
Other methods of estimating customs value shall be  used in keeping with the legislation of the
Russian Federation and the principles of the GATT System of customs estimation.
While applying the reserve method, the customs agencies shall submit available information
about prices to the declarant.
33. The following prices may not be used as a base for estimating the customs value of goods
according to method 6:
(a) the price of goods on the home market;
(b) the price of goods of natural origin;
(c) the price of goods delivered from the exporting country to third countries;(d) the arbitrarily fixed prices or prices unconfirmed with certainty.WT/ACC/SPEC/RUS/9
Page 33
Annex 4
ORDER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION
NO. 1 OF 5 JANUARY 1994
ON CONCERNING THE CUSTOMS VALUE OF GOODS BROUGHT
TO THE RUSSIAN FEDERATION
In conformity with the Law on Customs Duties in the Russian Federation I hereby order:
1. To endorse Provisions on the Procedure and Conditions of Declaration of the Customs Value
of Goods Brought to the Russian Federation (Suppl ement No. 1) and Regulations on Control Over the
Declared Customs Value of Goods Brought to  the Russian Federation (Supplement No. 2).
Concerning the Distribution of Jurisdiction in the Sphere of Customs Value of Goods among
the Customs Agencies of Various Levels see the Temporary Regulations approved by Order of the
State Customs Committee of the Russian Federation No. 796 of 29 December 1996.
2. To invalidate Instructions of the State Customs Committee of the Russian Federation
No. 01-12/248 of 18 December 1992.
3. Compliance with the present Order shall be ensured by V.I. Meshcheryakov, Deputy
Chairman of the State Customs Committee of the Russian Federation.
4. This Order shall come into effect upon its publication in the newspaper Rossiiskiye Vesti.First Deputy Chairman
of the State Customs Committeeof the Russian Federation V.F. Kruglikov
Registered at the Ministry of Justice of the Russian Federation on 17 January 1994
Registration No. 461WT/ACC/SPEC/RUS/9
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Supplement No. 1
to the Order of the State Customs Committee of the Russian Federation
No. 1 of 5 January 1994
PROVISIONS ON THE PROCEDURE AND CONDITIONS OF DECLARATION OF
THE CUSTOMS VALUE OF GOODS BROUGHT TO THE RUSSIAN FEDERATION
I. General Provisions
II. The Procedure of Declaring the Customs Value of Imports
Supplement 1. Forms of Declaration of Customs Value (DCV-1, DCV-2)
Supplement 2. Instructions on Filling Customs Value Declarations
Supplement 3. The Correction Form of Customs Value and Recalculation Customs Payments and
Instructions for Filling Forms CCV-1 and CCV-2
Supplement 4. The Form (Model) of Declarant's Application for Allowing him to Use Imported
Goods
Supplement 5. Examples for Filling DCV
I. General Provisions
1.1. Provisions on the Procedure and Conditions of  Declaration of the Customs Value of Goods
Brought to the Russian Federation (Provisions) shall be mandatory for the declarants of imports,
except persons who bring goods intended not for commercial purposes.
1.2. Provisions are intended for use by:- declarants - for determining and declaring the customs value of goods brought into this
country.
- customs authorities - for control over the customs value of imports stated by the declarant.
1.3. Control over imports' customs value shall be established as early as possible to prevent
ungrounded delays with their clearance. If it proves impossible to pass a decision on recognition, or
grounded correction, of goods' customs value as stated by the declarant, the customs authorityconcerned may decide to conditionally clear the goods in question. The conditional clearance of goods
means that the goods are cleared upon the conditional (temporary) determination of their customs
value, their final customs value to be determined upon the goods' clearance provided the declarant
submits the additional necessary information. The goods cleared conditionally may be used as per the
stated customs regime.
For a provisional (conditional) valuation there shall be used the prices established by the
Appendixes to the Orders of the State Customs Committee of the Russian Federation No. 796 of
29 December 1995 and No. 332 of 30 May 1996.
1.4 Determination of the customs value of goods brought into this country shall be effected by the
declarant as per the Law on Customs Duties in the Russian Federation (Paragraph 2, Article 13)
∗,
using techniques indicated thereunder.
The customs body concerned shall control the correctness of determination of the customs
value by the declarant (Item 2, Article 13), including the appropriateness and feasibility of the
customs value gauge chosen by the declarant (Item 2, Article 15), the comprehensiveness
                                                     
∗ Here and elsewhere brackets indicate the corresponding articles and paragraphs of the Law on
Customs Duties in the Russian Federation.WT/ACC/SPEC/RUS/9
Page 35
(completeness) of the documents (obligatory and additional) submitted by the declarant an their
compliance with the statutory requirements.
Concerning the control over correctness of determination of customs value see also Letter of
the State Customs Committee of the Russian Federation No. 01-15/13231 of 24 July 1996.
1.5. To declare the customs value of imports, the following forms of declaration of customs value
shall be used: DCV-1 and DCV-2 (Supplement 1). The procedure of DCV filling is set forth in
Supplement 2.
1.6. Form DCV-1 is for declaring customs value as determined by Method 1 "Price of the
Consignment of Imports".
1.6.1. Method 1 "Price of the Consignment of Imports" is applied as per the Law on the Customs
Duties of the Russian Federation (Article 19) with regard to the customs value of goods imported in
conformity with purchase or sales transactions having a value base (that is, settlements for the goods
bought are effected by means of money payments).
To simplify and unify customs estimations, Method 1 may be used to determine the customs
value of goods imported under the conditional value transactions plan (that is, transactions which do
not generate real movement of money). These transactions can include exchange deals (commodity
exchange operations) such as barter and compensation deliveries, deliveries against guarantees and
grant-in-aid deliveries provided the relevant docu ments - the contract (treaty, agreement), proforma
account, or the exporter country's customs declaration contain the value estimation of every
commodity subject to such a transaction (provided the general conditions of application of Method 1
are complied with).
1.6.2. Method 1 can also be used if it is possible to effect the value estimation of (with the necessary
substantiation and documentary confirmation) the limitations and terms that affected the price of the
deal.
1.7. Form DCV-2 is intended for determining customs value by one of Methods 2-6 (Method 2
"Price of a Deal with Identical Goods, Method  3 "Price of a Deal with Homogeneous Goods",
Method 4 ("Deduction of Value"), Method 5 ("Addition of Value"), and Method 6 ("Reserve
Method") as indicated in the Law (Articles 20-24).
1.8. As per the Law on Customs Duties in the Russian Federation, the customs value of imports
shall include expenditures on bringing goods to the point of importation to the customs territory of the
Russian Federation.
For the purpose of determining goods' customs value, the point of importation shall be:
(a) for air cargo - the airport of destination or the first airport in the Russian Federation, where
the air carrier lands and where goods are unloaded;
(b) for sea - or river-borne cargo - the first port of unloading or transshipment in the Russian
Federation, if the unloading is confirmed by this port's customs authority;
(c) for cargo delivered by other modes of transport - the point of importation on the Russian
Federation's customs border along the goods' route;WT/ACC/SPEC/RUS/9
Page 36
(d) postal cargo - the point of international postal exchange.
The customs value of imports (and the rate of exchange of foreign currencies) shall be as on
the date of adoption of the customs declaration.
1.9. If inaccuracies or errors in determining customs value emerge in the process of carrying out
customs formalities and checking on the customs value declaration submitted, all corrections in DCVs
and CCDs shall be as per Paragraph 2.9 of the present Provisions.
If discrepancies are revealed, upon the goods' clearance or in other cases, between the
declared and real value of goods as on the date of the acceptance of the customs declaration, in
connection with imports' deviations in quantity and/or quality from the terms of the contract, the
customs authority may, upon the application of the declarant (buyer), correct the customs value as perthe procedure established by the State Customs Committee of Russia (all corrections in customs value
and the procedure of introducing each of these corrections are subject to special bylaws of the State
Customs Committee of Russia).
II. The Procedure of Declaring the Customs Value of Imports2.1. The customs value of imports to Russia shall be stated by the declarant to a Russian customs
office as per Form DCV-1 or Form DCV-2, indicating the customs regimes under which the imports
in question are subject to customs duties and/or taxes. Indicating customs regimes under which
imports are not subject to customs duties (with the exception of charges for customs formalities), thecustoms value of goods shall be stated in the cargo customs declaration. If a customs office has
grounded doubts as regards the customs value declared, it may demand that the declarant fill the
customs value declaration.
The specificities of determining the customs value of imports in placing them under specific
customs regimes, or in changing the initially declared regime, shall be subject to other bylaws by the
State Customs Committee of the Russian Federation.
A customs value declaration shall be a customs document.
Under Russian legislation, the declarant shall be  liable for all information included in its
customs value declaration and documents submitted to confirm customs value.
2.2. A customs value declaration shall be submitted simultaneously with a cargo customs
declaration and other documents necessary for customs procedures in the statutory manner to the
customs office concerned.
2.3. Under Section XIII of the Cust oms Code of the Russian Federation, the declarant (buyer) may
appeal against a decision taken by the customs office with regard to the customs value of its goods.
2.4. To confirm data on the customs value of its goods (Paragraphs 1 and 2, Article 15), apart
from a customs value declaration, the declar ant shall submit the following documents:
- founding documents of the person who transfers the goods;
- a treaty (contract) and supplementary documents (if any);WT/ACC/SPEC/RUS/9
Page 37
- an invoice and bank payments documents (if a bill has been paid) or a proforma account (for
conditional value deals)∗∗ as well as other payment and/or accounting documents which
confirm the value of the commodities in question;
- transport and insurance documents, if any under delivery conditions;
- a transportation bill or officially certified transport cost estimates if transport charges are not
included in the dispatch note-come-invoice;
- a customs declaration (if any) of the dispatching country;
- packing lists;
- a licence for licensable goods;
- a certificate of the origin of goods, a certificate of quality, a certificate of safety, etc.
2.5. A customs office may demand, if the documents as per Item 2.4. are not enough, that the
declarant submit the necessary additional information (Item 2, Article 15). As additional information,
a customs office may require the following documents:
- contracts with third parties which have a relation to the deal in question;
- accounts for payments to third parties in favour of the buyer;
- accounts for the commissions and brokerage linked to the transaction with the goods, whose
customs value is being measured;
- accounting documentation;
- licence or authorship agreements;- export (import) licences;
- warehouse warrants;
- delivery orders;
- producer catalogues, specifications and price lists;
- producer cost estimates for the goods in question (if the producer agrees to submit these
estimates to the Russian buyer);
- other documents which can be used to confirm the content of the customs value declaration.
2.6. To effect the customs evaluation of goods and verify the customs value of the goods stated by
the declarant, information may be employed, which is supplied by the declarant or which is in
possession of a customs office.
Information shall be authentic and full (comprehensive) and shall confirm the declared
customs value.
2.6.1. The declarant (buyer) can possess information on the customs value of earlier identical or
homogeneous imports or their domestic prices, or the producer estimates and price lists not in thepossession of the customs office carrying out the necessary customs formalities.  Such information
may be employed if confirmed by relevant documents, such as commercial, customs and payments
documents relating to deals with identical or homogeneous products, accounts, bills of lading, etc.
                                                     
∗∗ In formalizing imports as per foreign trade deals from other CIS participants, instead of an
invoice the declarant may submit an itemized commodity specification of the import consignment(giving the name of every commodity, unit price and the overall value of the batch of thecommodity in question) and a payment order to contain all the necessary requisites (the name,address and banking requisites of the seller and buyer; the list of goods, stating unit prices and theoverall value of the batch of every commodity; the date of payment; and the name and requisites ofthe bank used to effect the said payment).WT/ACC/SPEC/RUS/9
Page 38
2.6.2. The customs office concerned may have information not possessed by the declarant, such as
import and export reference prices and data on the identical and homogeneous goods subject to earlier
customs clearance. In such cases, the declarant may be supplied, if they are available to the customs
office, either with average contract prices or information on the customs value of a separate
transaction only in a depersonalized form to ensure the confidentiality of the said information (that is,
without disclosing the names of the seller, buyer or declarant and other data which would helpidentify the deal).
2.7. The declarant shall personally fill all the Columns of the customs value declaration (DCV-1
or DCV-2) as per the relevant instructions, except Columns to be filled by the customs office.
2.8. If a customs value declaration is filled correctly, the declarant correctly chose and used the
method of determining the customs value of its goods and its statutory data are confirmed bydocuments, the "customs notes" Column of all DCV lists shall bear a note "customs value accepted"
to be formalized by the signature and personal (numbered) seal of the officer who checked on the
given DCV.
2.9. The customs official who verified and formalized a customs value declaration may not on its
own or at the declarant's request add any information on the customs value declared to the Columns to
be filled by the declarant, or introduce amendments or corrections into the said Columns.
Upon the acceptance of documents for customs formalities, all corrections made by the
customs office to the customs value stated by the declarant shall be treated as the customs evaluationof the goods and may be appealed against by the declarant in the established manner.
If it proves necessary to correct the declarant's calculations (particularly upon the submission
of the necessary additional information to the customs office), a customs officer shall make relevant
entries and calculations in the Columns "for customs notes" or on the form's reverse side under theheadline "customs notes".
All notes by the customs official shall be dated and confirmed by his or her signature and
personal (numbered) seal.
In conformity with the customs office's calcul ations, the declarant shall make corresponding
amendments to the filled DCV Columns, confirm them by his or her signature and seal and indicate
the date of a correction (entry).
If corrections are numerous, a new DCV form may be filled, with a note "customs value
recomputed. A new form (No.) filled" made on the previous DCV form. Both forms (the initial one
with an incorrectly computed customs value and th e new one, with the specified customs value) shall
be kept by the customs office.
In the upper part of the new DCV form a customs official shall make an inscription "customs
corrections" and in the Column "for customs notes" an inscription "customs value recomputed" shall
be made and confirmed by the official's signature an d personal (numbered) seal, and the date of filling
(or making a correction) put. If the declarant agrees with the customs office's corrections, the
declarant shall fill Column 10b in a general manner.
Upon the correction of the customs value of goods, a customs officer makes a note "customs
value corrected" in the CCD. The declarant or a customs official fills a Customs Value CorrectionForm (CCV-1, CCV-2) which, together with a DCV,  is part and parcel of a CCD (Supplement 3).
If the declarant disagrees with the corrections of the customs value of its goods made by the
customs office, it may not introduce the said corrections into the DCV or not to sign the DCV formsWT/ACC/SPEC/RUS/9
Page 39
which indicate the said goods' customs value as recomputed by the customs official (that is, not to fill
the Column 10b.
In this case, as per the Law on Customs Duties in the Russian Federation (Item 3, Article 16),
the declarant may request in writing that the customs office explain why it has not accepted the
declarant's customs value (expect cases of temporary (conditional) customs estimation).
The declarant's written application to the customs office in connection with the latter's
customs value determination or its appeal against the customs office's decision shall not relieve the
declarant of paying customs duties as per the customs office's determination of the customs value of
its goods.
Prior to specifying the customs value of goods as stated by the declarant, a decision on the
goods declared shall comply with existing customs legislation.
2.10. If at the time of performing customs formalitie s the declarant lacks documents to confirm the
declared customs value of its goods or evidence to confirm the authenticity of the information used, or
if the contract provides for a sales-oriented revision of prices so that the final price of the said importscan be determined with the help of total sales re ceipts, the customs office may decide to permit the
declarant to use the imports in question provided it pays customs charges in full:
(a) upon the declarant's written application (Supplement 4), the customs office may allow it to
use the declared goods against the collateral of property or the guarantee of an authorizedbank as per existing legislation.
The value of a collateral or a bank guarantee shall suffice to pay customs charges calculated
with a view to a possible correction of the customs value of the goods in question (that is, on the basis
of the temporary (conditional) customs estimation of the said goods' value). If customs charges arepaid at the time of performing customs formalities, the value of the collateral or bank guarantee is
determined proceeding from the difference between the temporary (conditional) customs statutory
estimation of the goods' customs value and the goods' customs value as stated by the declarant.
Example:
Two sets of equipment are imported EXW, import customs duty is 10 per cent and VAT is 20
per cent. In the dispatch note-come-invoice the seller indicated 10,000 money units to be paid for the
goods delivered.
At the time of performing customs formalities the import customs duty was paid in the
amount of 1,000 money units and VAT in the amount of 2,200 money units, that is, the total ofcustoms charges for the said imports constituted 3,200 money units (to simplify calculations in our
case, charges for customs formalities are ignored).
As with the EXW terms the invoice addressed by the seller to the buyer does not include
transport charges as far as the Russian customs border and the declarant has not submitted documentsby which to measure the cost of the goods' delivery, a customs office will effect the temporal
(conditional) customs estimation of the imports' value, considering possible transport expenses. In
conformity with this estimation, the customs value of the goods was fixed at 13,000 money units.
Accordingly, the customs duty will be 1,300 money units and VAT will constitute 2,860 money units,
i.e. the total of charges will be 4,160 money units.
In this case, until the customs office receives the declarant's documents thereby to precisely
measure the transport costs involved, the said imports may be released against a bank guarantee of
960 money units (4,160-3,200=960 money units).WT/ACC/SPEC/RUS/9
Page 40
During the time indicated by the customs office (not more than 60 days), the declarant will
collect and submit to the customs office documents necessary to specify and/or confirm the said
imports' customs value. A bank guarantee or a collateral treaty may not be shorter than the time
interval fixed by the customs office for the submission of these documents.
In this case, on the face of the DCV form in the Column "for customs notes" a customs
official makes the following entry: "Customs value is being specified. The goods are released against
bank guarantee (collateral) dated ".......... ", No. ..... . The date of correction "......."" The date should
be verified in the established manner.
An analogous entry should be made in Column S of the CCD.
Upon the submission of the required information by the declarant, the customs office passes a
decision on the customs value of the goods and performs the final recalculation of the customs
charges.
(b) upon the declarant's written application, the customs office may put the goods declared at its
disposal provided the declarant transfers the necessary payments to the customs office's
deposit account, proceeding from the temporary (conditional) customs estimation of the
goods made by the customs office in the established manner.
In this case, on the face of the DCV in the Column "for customs notes" a customs officer
makes an entry: "Customs value is being specified. Temporary customs value No......., dated....... The
deadline of specification "....... " " to be verified in the statutory manner.
Upon the presentation by the declarant of a ll the documents necessary to specify and/or
confirm the customs value of the goods, recalculation of the customs value and the correspondingcustoms  payments shall be carried out, including the refund of excessively collected sums or
collection of not paid ones.
Note:
1. In correcting the customs value of goods and customs charges, all calculations shall be made
as per the legislation in force on the date of the acceptance of the customs declaration.
2. If as the result of any of the variants indicated above the declarant fails to documentarily
confirm the customs value it declared, the customs office may gauge customs value by the
consequential assessment methods.
3. If the declarant refuses to submit the necessa ry additional information to determine and/or
confirm the customs value of its goods and duly formalize their clearance as per the declared customs
regime, the goods shall remain in bond until the customs office adopts a final decision on the customs
value of the goods in question.
2.11. The declarant's rights and duties with regard to determining and stating the customs value of
its goods are formulated in the Law on Customs Duties in the Russian Federation (Article 15).
[Note by Secretariat - following 72 pages of prescribed forms deleted]WT/ACC/SPEC/RUS/9
Page 41
Annex 5
LETTER OF THE STATE CUSTOMS COMMITTEE OF THE RUSSIAN FEDERATION
NO. 07-11/12510 OF 31 AUGUST 1995
ON THE DELIVERY OF MATERIALS
We are sending you for use in work the interpretations of the Customs-Tariff Department on
the issues of the application of method 6 (Reserve Method) for the determination of the customs value
of the imported goods (see the Annex).
Please ensure the distribution of the given materials to your jurisdictional customs bodies
within the period before 1 October 1995.
Deputy Director of the
Customs-Tariff Department L.A. BondarWT/ACC/SPEC/RUS/9
Page 42
Annex to the Letter of the State Customs Committee of the Russian Federation
No. 07-11/12510 of 31 August 1995
As a result of the analysis, carried out by the Customs-Tariff Department of the State
Customs Committee of Russia, of the application of method 6 (Reserve Method) for the determinationof the customs value of the imported goods it has been revealed that in certain cases the customs
bodies, when applying the given method, commit procedural errors:  the basis for the determination of
the customs value is chosen incorrectly;  the price information is applied improperly;  the possibility
of using various versions and ways of valuati on within the framework of method 6 is groundlessly
interpreted too widely, disregarding the principles of the customs valuation and the restrictions
established by the Law of the Russian Federation on the Customs Tariff. The treatment of certain
provisions of the Law of the Russian Federatio n on the Customs Tariff and of the departmental
normative documents on the customs value is carried out formally and separately from the context of
the document, disregarding the whole document in its entirety and ignoring the effective legislation.
With this in view and in order to ensure the correct use of method 6 when valuing a
commodity for the customs purposes, the Customs-Tariff Department of the State CustomsCommittee of Russia is giving the following interpretation:
1. The interpretation of Article 24 the "Reserve Method" of the Law of the Russian Federation
on the Customs Tariff should be carried out in interrelation with the provisions of Articles 19-23 of
the Law. Besides, it shall be necessary to bear in mind that the specific feature of method 6 (reservemethod) of determining the customs value is that unlike the previous five methods, it does not
establish any special initial valuation basis (for example, in method 1 such basis is the price of a
transaction with the imported goods, in method 2 the price of a transaction with identical goods, and
in method 5 the calculation of the expenses for the production and sale of goods for export, etc.).
In accordance with the Law of the Russian Federation on the Customs Tariff (Item 1 of
Article 24), the customs value in method 6 must be determined "taking into account the world
practice".
The world practice has been treating method 6 as a flexible use of all the previous valuation
methods. In this connection, when using the given method, it shall be necessary to observe all the
main principles of the customs valuation relating to the application of methods 1-5. This means that
when determining the customs value by method 6, as the basis for the customs valuation there may be
used:
- the customs value of identical or similar goods, or of goods of the same class or type
∗∗∗
accepted by the customs body and meeting the established requirements (in this case, method
6 is used on the basis of methods 1, 2 or 3);
- the price of imported, identical or homogeneous, goods, or of goods of the same class or kind
at which they are sold on the internal market of the Russian Federation, corrected taking into
account the permitted deductions (method 6 on the basis of method 4);
- price data from neutral sources of information (catalogues of independent firms, like Eurotax,
OTTO, etc.); publications containing a detailed description of a specific commodity and a
clear explanation of the structure of the price; published or delivered official price-lists for
                                                     
∗∗∗ Goods of the same class or kind shall be the goods comprising the same group or range of goods
manufactured by an individual branch or subbranch (sector) of industry and having approximatelythe same reputation on the market.WT/ACC/SPEC/RUS/9
Page 43
goods, or trade tenders of firms to supply specific goods with the indication of their prices,
and also exchange price quotations).
When using, within the framework of method 6, the data on any other transactions, and also
the permitted price information, it shall be necessary to  take into account the basic initial conditions of
specific transactions (for example, such as the quantity of the commodity being purchased and the
commercial level of its sale, the availability of price rebates, the conditions of the supply and of the
payments under the contract, etc.). There must also be met the requirements for the composition of the
costs included in the customs value (Articles 19, 22 and 23 of the Law of the Russian Federation on
the Customs Tariff).
A general requirement for all the initial price data used to determine the customs value by
method 6 shall be their strict specificity, i.e. the price (cost) must concern a concrete commoditydescribed in a univocally identifiable way (the commercial name of the commodity, its description at
the assortment level, the data on the manufacture firm, the material, the technical parameters and any
other characteristics depending on the type of the commodity).
Thus, the determination of the customs value by method 6 must be based on real and
well-grounded price data, unless their use is contrary to the requirements of Item 2 of Article 24 of the
Law of the Russian Federation on the Customs Tariff.
An obligatory requirement, when using method 6, shall also be the ensurance of the greatest
possible similarity of goods (i.e., when considering the supposed analogues for comparing the cost ofgoods, first there shall be chosen identical goods, the homogeneous goods, and where those are
unavailable, goods of the same class or kind).
The above mentioned requirements for the price information and the choice of analogous
goods should be taken into account when considering Item 2d of Article 24 of the Law of the RussianFederation on the Customs Tariff, which item prohibits the use, as the basis for determining the
customs value, of "a randomly established or reliably unconfirmed price of a good" (which happens in
the case when the choice of an analogue for valuing a good has been made incorrectly). Thus, it shall
be impermissible for the purposes of the customs va luation within the framework of method 6 to use
the averaged data on the generalized groups of goods (women's shoes, men's suits, perfumes, grapewine, etc.).
2. In Item 2a of Article 24 of the Law of the Russian Federation on the Customs Tariff it is
established that "the price of a good on the internal market of the Russian Federation may not be used
as the basis for determining the customs value of the good by the reserve method".
In some cases this provision has been applied by the customs bodies literally, disregarding
other provisions of the Law. This results in excluding the possibility of applying, to determine the
customs value of goods, method 6 on the basis of method 4 ("Method on the Basis of Deducting the
Cost").
But the essence of Item 2a of Article 24 of the Law of the Russian Federation on the Customs
Tariff consists in that it is impermissible to use, for valuing the goods for the customs purposes by
method 6, the price of a good on the internal market of the Russian Federation "in its pure" form, i.e.
without the relevant correction ensuring the bringing of the internal price to the required structure of
the customs value (i.e. without the correction stipulated by Article 22 of the Law of the Russian
Federation on the Customs Tariff). To make it possible to calculate the customs value on the basis ofthe internal price for the valued identical or homogeneous goods, or for the goods of the same class or
kind, it shall be necessary to separate from the said price those elements of the costs which, in
accordance with the Law of the Russian Federation on the Customs Tariff, are not includable in the
customs value (for example, the amounts of the value added tax and the special tax, the importWT/ACC/SPEC/RUS/9
Page 44
customs duty, or the fees for the customs clearance collected when importing the goods into the
territory of the Russian Federation; the expenses on the delivery of the goods after the place of
importation; the expenses on the presales processing of the good, the amount of the additional trade
charge, etc.).
As an example we are giving the following pattern of calculating the customs value of the
Mitsubishi television set with the diagonal of 21 inches (54 cm) by method 6 on the basis of the price
of the sale of the TV set on the territory of Russia and of its relevant correction (i.e. method 6 on the
basis of method 4):
- The sale price of a TV set of the given brand for the Moscow area is 360 US dollars.- The amount of the additional trade charge, including the expenses of the buyer on the territory
of the Russian Federation and his profit, when realizing the TV set in Moscow is about 25%:
- 360 x 25% / 125% = 72 US dollars.
- From the resulting amount of 288 US dollars (360 - 72 = 288) it is now necessary to deduct
the amounts of the import customs duties and of the taxes.
- The amount of the value added tax and of the special tax when importing the TV set with the
rates of 20% and 1.5% is:
- 288 x 21.5% / 121.5% = 50.96 US dollars
- The amounts of the import customs duty and of the fees for the customs clearance with the
rates of 30% and 0.15% is:
- 237.04 x 30.15 / 130.15 = 54.91 US dollars
- The total amount of the deductible components is:
- 72 + 50.96 + 54.91 = 177.87 US dollars
- The calculated customs value of the TV set is:
- 360 - 177.87 = 182.13 US dollars.We are drawing your attention to the fact that when determining the customs value of a good
by method 6 on the basis of method 4, it shall be necessary to take into account the concreteconditions of each region (the level of the regional prices, additional trade charges, etc. Besides, it
shall be necessary to prevent a double deduction of the elements).
3. When determining the customs value of a comm odity with the use of method 6 on the basis of
methods 2-4, and also when working with reference li terature (catalogues, price-lists, etc.), special
attention should be given to the correct choice of an analogue for the customs valuation.
When determining the customs value by method 6 in the case if there is no data on identical
and homogeneous goods, as an analogue there may be considered goods of the same class or kind, i.e.
those having the same reputation on the market as the valued ones and which are fungible for theconsumer. The goods may have been imported both from the same country as the valued ones, and
from other countries.WT/ACC/SPEC/RUS/9
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For example, a commodity of the same class for a television set may be a TV set with the
same diagonal, with the same quantity of system s, with the same type of audio accompaniment
(mono, stereo), with the same type of the screen (flat, convex), with the same additional functions
(timer, teletext, etc.), and having the same reputation on the market as the valued one. Approximately
equal reputation on the consumer market (with the same technical parameters) is enjoyed by the TV
sets of such firms as Sony and Panasonic; to another class of goods with approximately equalreputation among the consumers there may be referred the TV sets of the firms Mitsubishi, Orion and
Hitachi (with comparable technical parameters).
When choosing the analogues for the customs valuation of motor vehicles by method 6, the
following should be taken into account.
A commodity of the same class for a motor car shall be a motor car with the same
functional-technical possibilities, which, as a rule, is reflected in the type of the body (sedan, liftback,
cross-country vehicle, minibus, van, special form of a sports car, etc.); with about the same volume of
the engine; and with the same feeding system (petro l (carburettor, spraying, diesel). For example, to
the same class there may be referred the small town cars like Toyota Starlet, Toyota? Corolla
Compact, Opel Corsa City, and Renault Clio with the engine volume of up to 1500 cub.cm, having, asa rule, the form of a liftback. Although they come  from different countries, the new cars of these
models may be considered as analogues in the valuation, since they have not only similar design and
technical characteristics, but also approximately the same reputation on the motor car market.
For the used motor vehicles the analogues should be chosen with due account of the country
of origin. For example, German motor vehicles of all classes in the course of their service life are
losing mush less in their value than Italian or French vehicles; and Japanese motor vehicles are in
between.
Quite essential for the value of motor vehicles is the country when they have been purchased.
Thus, for the new and used motor vehicles exported from Europe the analogues should not be chosen
from among the vehicles imported from the USA, South-Eastern Asia or Japan. When choosing the
analogues for determining the customs value of motor vehicles be method 6, it shall also be
impermissible to use vehicles with a different position of the steering column (left-hand or
right-hand).
However, for the new motor vehicles produced by the leading European and U.S. companies
and assembled at their branch enterprises in other countries, but launched under the trade mark of
these companies, it shall be possible to choose the analogues among the new motor vehicles imported
from the countries where the head enterprise of th ose companies is located (while making in their
valuation the relevant corrections to the price of the base motor vehicle).
4. When using method 6, where a flexible use of methods 2-5 is impossible, it shall be
permissible to use reasonable approaches in valuing a commodity which are not contrary to the
established statutory principles of the customs valuation, which agree with the real commercial
practice and are based on the information available in the importing country (which corresponds to the
international legal norms in the field of the customs valuation and thus satisfies the provision ofArticle 24 of the Law of the Russian Federation on the Customs Tariff requiring that the customs
value should be determined with due account of the world practice).
The following may be given as examples of the impossibility, when applying method 6, of
using the valuation bases established by methods 1-5:
- the goods are imported under an agreement of lease or tenancy;
- the goods are reimported after a repair or modernization;
- the goods are imported temporarily as test samples or show exhibits;WT/ACC/SPEC/RUS/9
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- there are being imported unique products, artistic works, etc.
For example, a commodity is being imported under the terms of agreements of lease or
tenancy, i.e. method 1 is inapplicable, and, besides, such equipment has never been imported into
Russia, the lessor has no data on the calculation of the costs of the production of the given equipment,
or refuses to furnish them, i.e. it is impossible to use methods 2-5, or method 6 on their basis. In thiscase the most realistic basis for determining the customs value by method 6 may be the value of the
lease payment recalculated for the whole period of the operation of the given equipment. For example,
if the equipment is imported under a lease agreement for two years and its normative service life is ten
years, then to determine the value of the eq uipment the lease payment for two years must be
recalculated for ten years. It shall also be necessary  to bear in mind that if the amount of the current
lease payments have comprised the expenses unincludable in the customs value (for example, the
expenses on the repair and maintenance of the equi pment in working order), then in the case if they
have been separated as an individual line and, if necessary, may be checked and confirmed
documentarily, these expenses may not be included in the customs value.
Another example of determining the customs value of the imported goods by method 6, not
based on a flexible use of methods 1-5, shall be the use, as the initial price base, of the value of thecommodity determined as a result of the expert examination of the commodity value.
However, in all the cases of the application of method 6 there must be ensured the most
realistic evaluation of a commodity, taking into account the actual and generally accepted conditions
of the commercial practice existing in the usual course of trade (i.e. in the conditions of normalcompetition and a free market).
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