G/VAL/W/333  
 
29 May 2019  
(19-3718) Page: 1/5 
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF AR TICLE VII OF THE GEN ERAL  
AGREEMENT ON TARIFFS  AND TRADE 1994  
RUSSIAN FEDERATION  
Replies from the Russian Federation to the United States regarding document G/VAL/W/287  
The following submission, dated 23 May 2019, is being circulated at the request of the delegation of 
the Russian Federation.  
 
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The Russian Federation responds to the following questions from the United States taking into 
account the new legislation on c ustoms regulation notified in G/VAL/N/1/RUS/5 and new responses 
of the Russian Federation to the check -list of issues on the implementation and administration of 
the WTO Agreement on Implementation of Article VII of the General Agreement on Tariffs and Tra de 
1994 are notified in the document G/VAL/N/2/RUS/2.  
Question 1  
In response to many questions on the Check -list of Issues (document 
G/VAL/N/2/RUS/1)1, Russia referenced the following document: Federal Law on 
Customs Regulation, No. 311 -FZ of 27 November 2 010. 
We note that this document was not provided as part of Russia's notifications.  We  repeat 
our request that this instrument be notified to the Committee so that we may understand 
how it implements the requirements of the CVA.  Please indicate whether R ussia will notify 
this document, and, if so, when.  
Answer:  
The majority of provisions of Federal Law on Customs Regulation No. 311 -FZ of 27  November 20 10 
(except for paragraph 8 of the article 86 and articles 88 -95 that will be terminated 1  January 2020) 
became null and void.  
The text of the new Federal Law of the Russian Federation No. 289 -FZ of 3 August 2018 "On customs 
regulation in the Russian Federation and amendments in certain legislative acts of the 
Russian  Federation " was provided in the notificat ion G/VAL/N/1/RUS/5.  
Question 2  
In G/VAL/N/1/RUS/1, Russia stated that the "Federal law on the Customs Tariff of the 
Russian  Federation" was attached. Please clarify the citation of this measure. Is this the 
same document as Federal Law on Customs Regulati on, No. 311 -FZ of 27  November  2010?  
                                                
1 Please see Russia's responses to Questions 9(b) (questions regarding implementation of Article 11 of 
the CVA); 14 (implementation of WTO Decision 3.1); and 15 (question relating to the implementation of 
WTO Decision 4.1).  G/VAL/W/333  
 
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  Or is this a reference to Law of the Russian Federation, No. 5003 -1 of 21 May 1993, or to 
some other measure? If the cited measure has not been provided, please provide a copy.  
Answer:  
The Federal law on the Customs Ta riff of the Russian  Federation notified by the document 
G/VAL/N/1/RUS/1 is a reference to Law of the Russian Federation, No. 5003 -1 of 21 May 1993.  
Because of a technical error, the text of Federal Law on the Customs Tariff of the Russian  Federation 
was no t attached to the document G/VAL/N/1/RUS/1. Therefore, the Russian Federation notified 
Members in document G/VAL/N/1/RUS/2 , of 28 April 2014 , that the text of Federal Law on the 
Customs Tariff of the Russian  Federation was available from the Secretariat for consultation by 
Members and attached the text to the document G/VAL/N/1/RUS/2/Add.1   
- Questions concerning the Check -list of Issues:  
Question 3  
The response to Question 1(a)(i) indicates that Articles 4.1.4 and 4.3 - 4.6 of Customs 
Union Agreement on the Determination of the Customs Valuation of Goods Transferred 
through the Customs Border of the Customs Union (hereinafter "the CU Agreement on 
Customs Valuation") contain provisions for determining the transaction value  in sales 
between related persons as set out in Article 1 and the Interpretative Note to Article 1 of 
the Agreement on Implementation of Article VII of the General Agreement on Tariffs and 
Trade 1994.  
Articles 4.1.4 and 4.3 -4.6 of the CU Agreement on Custo ms Valuation do not appear to 
contain provisions with respect to the Interpretative Note to Article 1 of the WTO Customs 
Valuation Agreement ("CVA"). Specifically, Articles 4.1.4 and 4.3.4.6 do not appear to 
reflect:  
1. General Note, Use of Generally Accepted  Accounting Principles (paragraphs 1 
and 2);  
2. Note to Article 1, price actually paid or payable, paragraph 2;  
3. Notes to Article 1, paragraphs 1(a)(iii), 1(b), 2, 2(b).  
Could Russia please indicate where in Russian law or in the Customs Code of the Customs 
Union these interpretive notes are reflected, or how they will be implemented in the 
future?   
Answer:  
The Customs Union Agreement on determination of customs valuation of goods transferred through 
the customs border of the Customs Union of 25  January 20 08 became null and void.  
Currently provisions for determining the transaction value in sales between related persons are set 
out in paragraphs 1(4), 4 -8 of Article 39 of the Customs Code of the Eurasian Economic Union.  
Concerning the requested Interpretative  Notes:  
1.  Paragraphs 1 and 2 of General Note, Use of Generally Accepted Accounting 
Principles,  are implemented in Article 37 of the Customs Code of the Eurasian Economic 
Union and Decision No. 113 of 15 July 2014 "The Regulation on the Use of the Documen ts 
Corresponding to Generally Accepted Accounting Principles in Case of Application of Methods 
on Determination of Customs Value of Goods", approved by the Collegium of the Eurasian 
Economic Commission.  
2.  Paragraph 2 of Note to Article 1, price actually paid or payable, is implemented in 
paragraph 5.2 of the Rules of Application of Methods on Determination of Customs Value of 
Goods According to the Transaction Value of Imported Goods (Method 1), approved by G/VAL/W/333  
 
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  Decision of the Collegium of the Eurasian Econom ic Commission No. 283 of 
20 December  2012.  
3.  Paragraphs 1(a)(iii), 1(b), 2, 2(b) of Notes to Article 1 are implemented in paragraph 
8 and chapter IV of the Rules of Application of Methods on Determination of Customs Value of 
Goods According to the Transa ction Value of Imported Goods (Method 1), approved by 
Decision of the Collegium of the Eurasian Economic Commission No. 283 of 
20 December  2012.  
Question 4  
The response to Question 4 indicates that Article 6.2 of the CVA is implemented in 
Article  9.6 of th e CU Agreement on Customs Valuation.  It is not clear that Article 9.6 
provides for the customs authorities of the country of importation to give sufficient 
advance notice to the government of the country of production or for an objection by that 
governmen t. Please explain further how Article 9.6, or other provisions of Russian law, 
reflects these elements of Article 6.2 of the CVA.  
Answer:  
The Customs Union Agreement on determination of customs valuation of goods transferred through 
the customs border of t he customs border of the Customs Union of 25  January 20 08 became null 
and void.  
Currently the provisions of Article 6.2 are implemented in paragraph 6 of Article 44 of the Customs 
Code of the Eurasian Economic Union.  
Question 5  
The response to Question 9 indicates that Article 9 of the CU Customs Code sets forth the 
right of economic operators to appeal actions or omissions of the customs administration, 
and that actions/omissions or decisions of customs officers can be appealed both to the 
court and to th e customs administration. Please indicate how Russia provides for notice 
of the decision on appeal and reasons for such decision to be provided to the appellant in 
writing, as provided for in Article  11.3 of the CVA. Additionally, is the appellant informed  
of any rights of further appeal?  Please indicate the applicable articles in Russian law.  
Answer:  
The Customs Union Agreement on determination of customs valuation of goods transferred through 
the customs border of the customs border of the Customs Union of 25  January 20 08 became null 
and void.  
In accordance with Article 358 of the Customs Code of the Eurasian Economic Union any person shall 
have the right to appeal against decisions, actions (inaction) of the customs authorities or their 
officials in the manner and within the timescale established by the legislation of the Member State, 
decisions, actions (inaction) of a customs authority or officials of the customs authority of which are 
appealed against.  
In accordance with Article 285 of the Federal Law of the Russian Federation No. 289 -FZ  
of 3 August 2018 "On customs regulation in the Russian Federation and amendments in certain 
legislative acts of the Russian Federation " any person has the right to appe al a decision, action 
(omission) of a customs body and of its official, if such decision, action (omission) in this person's 
opinion has violated his rights, freedoms or lawful interests, created obstacles for the realization 
thereof or illegally vested an y duty in him.  
Appealing a decision, action (omission); persons who may  act as the applicants filing a complaint 
and other related provisions are set out in chapter 51 of Section VII of the Federal Law of the 
Russian  Federation No. 289 -FZ of 3 August 2018 "On customs regulation in the Russian Federation 
and amendments in certain legislative acts of the Russian Federation ". G/VAL/W/333  
 
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  In accordance with Article 298 of the Federal Law of the Russian Federation No. 289 -FZ  
of 3 August 2018 "On customs regulation in the R ussian Federation and amendments in certain 
legislative acts of the Russian Federation " the Customs Body's Decision on the Complaint shall 
comprise the information on the procedure for taking appeal from the decision taken on the 
complaint. A copy of the d ecision taken according to the results of consideration of the complaint 
shall be sent to the applicant by post as a registered letter within three working days after the date 
of the decision. Moreover since 1  January 2022 when Article 300 and paragraph 11  of Article 398 of 
this Federal Law come into force than complaint and decision taken on the complaint may be sent 
by/to the applicant in the form of an electronic document.  
Question 6  
In addition to Interpretative Note to Article 1, referred to in Questio n 3 above, the 
following provisions of Annexes I and III do not appear to be reflected in Russia's 
legislation:  
4. Note to Article 2, paragraphs 3 and 5;  
5. Note to Article 3, paragraphs 3 and 5;  
6. Note to Article 5, paragraphs 2 -4, 7, 8, 10;  
7. Note to Article 6 p aragraphs 1 and 5;  
8. Note to Article 8, note to paragraph 1(b)(ii), paragraphs 3 and 4; note to 
paragraph  1(b)(iv) of the CVA, paragraphs 1, 3 -7; note to paragraph 3;  
9. Note to Article 9;  
10. Annex III, paragraph 7.  
We understand that special EE Commission deci sions will implement these provisions.  
Please  confirm this is the case, and indicate when those EE Commission decisions 
(or other measures implementing these notes) will be effective. In order to complete the 
review of Russia's legislation on customs valu ation, we request that Russia provide copies 
of the implemented decisions.   
Answer:  
1.  Paragraphs 3 and 5 of Note to Article 2 are implemented in paragraph 1 of Article 41 of 
the Customs Code of the Eurasian Economic Union and paragraphs 14 and 15 of the  Rules of 
Application of Methods on Determination of Customs Value of Goods According to the 
Transaction Value of Identical Goods (Method 2) and According to the Transaction Value of 
Similar Goods (Method 3), approved by Decision of the Collegium of the Eu rasian Economic 
Commission No. 202 of 30  October  2012.  
 
2.  Paragraphs 3 and 5 of Note to Article 3 are implemented in paragraph 1 of Article 42 of 
the Customs Code of the Eurasian Economic Union and paragraphs 14 and 15 of the Rules of 
Application of Methods on Determination of Customs Value of Goods According to the 
Transaction Value of Identical Goods (Method 2) and According to the Transaction Value of 
Similar Goods (Method 3), approved by Decision of the Collegium of the Eurasian Economic 
Commissio n No. 202 of 30  October  2012.  
 
3.  Paragraphs 2 -4, 7, 8, 10 of Note to Article 5 are implemented in paragraphs 11, 14 -18 
of the Rules of Application of Methods on Determination of Customs Value of Goods According 
to the Deductive Value Method (Method 4), a pproved by Decision of the Collegium of the 
Eurasian Economic Commission No. 214 of 13 November 2012.  
 
4.  Paragraphs 1 and 5 of Note to Article 6 are implemented in paragraphs 4, 5 and 11 of the 
Rules of Application of Methods on Determination of Customs Value of Goods According to the 
Computed Value Method (Method 5), approved by Decision of the Collegium of the Eurasian 
Economic Commission No. 273 of 12 December 2012.  
 
5.  Note to Article 8, note to paragraph 1(b)(ii), paragraphs 3 and 4 are implemented in 
subparagraph 1 of paragraph 5 of Article 40 of the Customs Code of the Eurasian Economic 
Union and paragraph 10 of the Rules of Application of Methods on Determination of Customs 
Value of Goods According to the Transaction Value of Imported Goods (Metho d 1), approved G/VAL/W/333  
 
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  by decision of the Collegium of the Eurasian Economic Commission No. 283  of 
20 December  2012.  
 
Note to Article 8, note to paragraph  1(b)(iv) of the CVA, paragraphs 1, 3 -7 are 
implemented in subparagraph 2 of paragraph 5 of Article 40 of the Customs Code of the 
Eurasian Economic Union and paragraph 11 of the Rules of Application of Methods on 
Determination of Customs Value of Goods According to the Transaction Value of Imported 
Goods (Method 1), approved by decision of the Collegium of the Eur asian Economic 
Commission No. 283 of 20 December 2012.  
 
Note to Article 8, note to paragraph 3 is implemented in paragraph 3 of Article 40 of the 
Customs Code of the Eurasian Economic Union.  
 
6. Note to Article 9 is implemented in paragraph 8 of Article 38  of the Customs Code of the 
Eurasian Economic Union.  
 
7. Paragraph 7 of Annex III is implemented in paragraph 3 of Article 39 of the Customs Code 
of the Eurasian Economic Union and in paragraph 5.1 of the Rules of Application of Methods 
on Determination of  Customs Value of Goods According to the Transaction Value of Imported 
Goods (Method 1), approved by decision of the Collegium of the Eurasian Economic 
Commission No. 283 of 20 December 2012.  
The texts of abovementioned legislative acts of the Russian Fede ration were provided in the 
notification G/VAL/N/1/RUS/5.  
Question 7  
Please confirm that Russia has implemented paragraph 4 of Article 8, which states that 
"no additions shall be made to the price actually paid of payable in determining the 
customs value except as provided in this article." Please identify the provisions in Russian 
law that implement paragraph 4 of Article 8 of the CVA.  
Answer:  
Confirm. In accordance with paragraph 4 of Article 40 of the Customs Code of the Eurasian Economic 
Union "in dete rmining the customs value of imported goods, no adjustments to the price actually 
paid or payable for those goods, other than those referred to in paragraph 1 of this Article, shall be 
made ". 
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