G/VAL/N/2/RUS/2  
 
23 May 2019 
(19-3565) Page: 1/6 
Committee on Customs Valuation  Original: English  
 
INFORMATION ON IMPLE MENTATION AND ADMINI STRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECK -LIST OF ISSUES   
RUSSIAN FEDERATION  
The following submission, dated 22 May 2019, is being circulated at the request of the delegation of 
the Russian Federation.  
 
 
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1. Questions concerning Article 1:  
(a) Sales between related persons:  
(i) Are sales between related persons subject to special provisions?  
Paragraphs 1(4), 4 and 5 of Article 39 of the Customs Code of the Eurasian Economic Union 
contain p rovisions concerning sales between related persons.  
(ii) Is the fact of intercompany prices prima facie considered as grounds for 
regarding the respective prices as being influenced?  
In accordance with paragraph 4 of Article 39 of the Customs Code of the E urasian Economic 
Union "The fact that the buyer and the seller are related shall not in itself be grounds for 
regarding the transaction value as unacceptable for determining the customs value of 
imported goods. In this case the circumstances surrounding th e sale shall be examined. If the 
above relationship did not influence the price actually paid or payable, the transaction value 
shall be regarded as acceptable for determining the customs value of imported goods."  
In accordance with paragraphs 4 -8 of Arti cle 39 of the Customs Code of the Eurasian Economic 
Union in order to determinate whether the price has been influenced by the relationship 
between the buyer and the seller, any of the mechanism set out in Article 1 of the WTO 
Agreement can be applied.  
(iii) What is the provision for giving the communication of the aforementioned 
grounds in writing if the importer so requests? (Article  1.2(a))  
In accordance with paragraph 5 of Article 39 of the Customs Code of the Eurasian Economic 
Union if the buyer and t he seller are related persons and the customs authority, based on 
information provided by the declarant or obtained by the customs authority otherwise, have 
found any evidence that the relationship between the buyer and the seller influenced the price 
paid or payable, then the customs authority shall communicate such evidence to the declarant 
in writing or in an electronic form.  G/VAL/N/2/RUS/2  
 
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  (iv) How has Article 1.2 (b) been implemented?  
Provisions of Article 1.2 (b) are implemented in paragraphs 5 and 7 of Article 39 of the 
Customs Code of the Eurasian Economic Union.  
(b) Price of lost or damaged goods:  
Are there any special provisions or practical arrangements concerning the valuation 
of lost or damaged goods?  
The customs value of such goods are stipulated by decision  No. 145 of 25 June 2013 
"The Regulation on Specifics of Application of Methods on Determination of Customs Value of 
the Goods Imported into the Common Customs Territory of the Customs Union, which Became 
Useless, Spoiled or Damaged due to Accident or Forc e Majeure", approved by the Collegium 
of the Eurasian Economic Commission.  
2. How has the provision of Article 4 to allow the importer an option to reverse the 
order of application of Article 5 and 6 been implemented?  
The aforementioned reverse order of ap plication of Article 5 and 6 is implemented in 
paragraph  15 of Article  38 and paragraph 1 of Article 43 of the Customs Code of the Eurasian 
Economic Union.  
3. How has Article 5.2 been implemented?  
The provisions of Article 5.2 are implemented in paragraph 4 of Article 43 of the Customs 
Code of the Eurasian Economic Union.  
4. How has Article 6.2 been implemented?  
The provisions of Article 6.2 are implemented in paragraph 6 of Article 44 of the Customs 
Code of the Eurasian Economic Union.  
5. Questions concern ing Article 7:  
(a) What provisions have been made for making value determinations pursuant to 
Article  7? 
Provisions of Article 45 of the Customs Code of the Eurasian Economic Union.  
(b) What is the provision for informing the importer of the customs value determined 
under Article 7?  
According to paragraph 6 of Article 45 of the Customs Code of the Eurasian Economic Union 
if the customs authority determines the customs value of imported goods under this Article 
based on the information available, it shall ad vise the declarant in writing or in an electronic 
form of the sources of such information and the calculations made on the basis thereof.  
(c) Are the prohibitions founded in Article 7.2 delineated?  
The prohibitions contained in Article 7.2 are set out in p aragraph 5 of Article 45 of the Customs 
Code of the Eurasian Economic Union.  
6. How have the options found in Article 8.2 been handled?  In the case of f.o.b. 
application, are ex -factory prices also accepted?  
The provisions of Article 8.2 are implemented i n subparagraphs 4 -6 of paragraph 1 of 
Article  40 of the Customs Code of the Eurasian Economic Union.  G/VAL/N/2/RUS/2  
 
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  7. Where is the rate of exchange published, as required by Article 9.1?  
In accordance with Article 33 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" in cases when for the purposes of calculation of 
customs duties, taxes, safeguard, anti -dumping and countervailing du ties, interest and 
penalties, in particular for the assessment of the customs value of goods it is necessary to 
translate a foreign currency into the currency of the Russian Federation such calculation shall 
be done at the official exchange rate of the for eign currency to the rouble of the Russian 
Federation established by the Central Bank of the Russian Federation and effective as of the 
date of registration of the customs declaration by the customs body.  
The exchange rates of foreign currencies are published in the "Vestnik of the Central Bank of 
Russia" and in the Internet ( www.cbr.ru ). 
8. What steps have been taken to ensure confidentiality, as required by Article 10?  
Respective requirements of Article 10 are stipulated in Article 356 of the Customs Code of the 
Eurasian Economic Union.  
Article 13 of the Federal Law No. 98 -FZ of 29 July 2004 "On Commercial Secrecy" provides 
for the obligation of government authorities and bodies to ensure the protection of confi dential 
information presented to them by legal persons or individual interpreters.   
9.      Questions concerning Article 11:  
(a) What rights of appeal are open to the importer or any other person?  
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, acti ons (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 Federa tion and amendments in certain 
legislative acts of the Russian Federation" any person has the right to take appeal from a 
decision, action (omission) of a customs body and of its official, if such decision, action 
(omission) in this person's opinion has vi olated his rights, freedoms or lawful interests, created 
obstacles for the realisation thereof or illegally vested any duty in him.  
Taking appeal from 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".  
(b) How is  he to be informed of his right to further appeal?  
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 Russian Federation and amendments in certain 
legislative acts of the R ussian 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.  
10. Provide information on the publication, as required by Article  12, of:  
(a) (i)  The relevant national laws:  
Acts of the President of the Russian Federation and of the Government are subject to official 
publication in the "Rossiiyskaya Gazeta" and in the digest "Sobraniye Zakonodatelstva G/VAL/N/2/RUS/2  
 
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  Rossijskoj Federatsii" or on the web -site "offi cial Internet portal of legal information." 
(http://www.pravo.gov.ru/ ) within ten days after their signing.  
Federal constitutional laws, Federal laws and acts of a chamber of the Federal Assembly are 
subject to offi cial publication in the "Parliamentary Gazette", "Rossiiyskaya Gazeta" and in the 
digest "Sobraniye Zakonodatelstva Rossijskoj Federatsii" or on the web -site "official Internet 
portal of legal information." ( http:// www.pravo.gov.ru/ ) . 
Federal constitutional laws, federal laws shall be officially published within seven days after 
their signing by the President of the Russian Federation.  
Acts of the chambers of the Federal Assembly shall be published not later than te n days after 
their enactment date.  
(ii)  The regulations concerning the application of the Agreement:  
The Eurasian Economic Commission and the Federal Customs Service of Russia publish 
customs legal acts of the Russian  Federation and those of the Eurasian Economic Union, on 
its official printed publications and on the official website in the Internet 
(http://www.eurasiancommission.org  and www.customs.ru ).  
(iii)  The j udicial decision and administrative rulings of general application relating 
to the Agreement:  
The judicial decisions and administrative rulings of general application are published in the 
official publications at web -sites of the court which issued such de cision.  
(iv)  General or specific laws being referred to in the rules of implementation or 
application.  
Regarding to publication of EAEU Agreements, Decisions of Eurasian Economic Commission 
and other EAEU measures, all the information about the activities and decisions of EAEU bodies 
is available on the website: http://www.eurasiancommission.org .  
(b) Is the publication of further rules anticipated?  Which topics would they cover?  
In accordance with Article 3 of the Customs Code of the Eurasian Economic Union the 
information on treaties and acts on customs re gulation shall be provided by the Commission 
and the customs authorities by means of its publishing on the official website of the Union and 
the official website of the customs authorities respectively, as well as by bringing the 
information to the public notice via television and radio, using information technologies, as 
well as in other public ways of disseminating information.  
In accordance with paragraph 17 of Article 38 of the Customs Code of the Eurasian Economic 
Union the Eurasian Economic Commission  shall adopt acts aimed at ensuring uniform 
application of the provisions stipulated in this Chapter in applying the methods for determining 
the customs value of imported goods based on the relevant provisions of the Agreement on 
Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, including 
interpretative notes thereto, and the documents on the customs value of goods, adopted by 
the Committee on Customs Valuation of the World Trade Organization  and the Technical 
Committee on Customs Valuation of the World Customs Organization .  
11. Questions concerning Article 13:  
(a) How is obligation of Article 13 (last sentence) being dealt with in the respective 
legislation?  
The provisions of Article 13 are implemented in paragraph 16 of Article 38 of the Customs 
Code of the Eurasian Economic Union.  G/VAL/N/2/RUS/2  
 
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  (b) Have additional explanations been laid down?  
The procedure for a deferred determination of the customs value of goods which includes, 
among others, the cases requiring a deferred determination of the customs value of goods, 
the features of applying the method involving the transaction value of imported goods when 
a deferred determination of the customs value of goods is used, the features for declaring the 
information on the preliminary amount of the customs value of goods and the time limits for 
declaring the exact amount of the customs value of goods, the features of controlling the 
customs value of goods are set out in the decision No. 103 of 19 June 2018 "On  adoption the 
procedure for a deferred determination of the customs value of goods", approved by the 
Collegium of the Eurasian Economic Commission.  
12.  Questions concerning Article 16:  
(a) Does the respective national legislation contain a provision requi ring customs 
authorities  to give an explanation in writing as to how the customs value was 
determined?  
Such provisions are set out in paragraph 15 of Article 38, paragraph 9 of Article 43, 
paragraph  7 of Article 44, paragraph 6 of Article 45 of the Customs  Code of the Eurasian 
Economic Union.  
In addition, in accordance with Article 359 of the Customs Code of the Eurasian Economic 
Union customs authorities shall consult persons on application of treaties and acts on customs 
regulation and other matters withi n the competence of the customs authorities, on a free 
basis.  
(b)    Are there any further regulations concerning an above -mentioned request?  
In accordance with Article 24 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"  the federal executive body carrying out the functions 
of state policy elaboration and normative legal regulation in the sphere of customs affairs sh all 
establish a procedure for holding consultations between the customs body and the declarant 
for the purposes of substantiated selection of the value base for assessment of the customs 
value of the goods imported into the Russian Federation.  
13. How have  the Interpretive Notes of the Agreement been included?  
The Interpretive Notes of the Agreement are included in:  
- Provisions of Chapter V of the Customs Code of the Eurasian Economic Union;  
- 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 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 Commission No. 202 of 30 October 2012;  
- The Rules of Application of Methods on Determination of Customs Value of Goods 
According to the Deductive Value Method (Method 4), approved by Decision of the 
Collegium of the Eurasian Economic Commission No. 214 of 13 November 2012;  
- The Rules of Application of Me thods 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;  
- EEC Collegium decision No. 113 of 15 July 2014 "Th e Regulation on the Use of the 
Documents Corresponding to Generally Accepted Accounting Principles in Case of 
Application of Methods on Determination of Customs Value of Goods";  
- EEC Collegium decision No. 118 of 22 September 2015 "The Rules on the Treat ment of 
Interest Charges in Determination of the Customs Value of Goods";  G/VAL/N/2/RUS/2  
 
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  - EEC Collegium recommendation No. 20 of 15 November 2016 "Provisions on adding 
licence and other similar fees for using the objects of intellectual property to the price 
actually p aid or payable for imported goods";  and 
- EEC Collegium resolution No. 83 of 22 May 2018 "On calculation of additional accruals 
when customs value of goods is determined".  
14. How have the provisions of Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods implemented?  
The provisions of Decision on the Treatment of Interest Charges in the Customs Value of 
Imported Goods are implemented in decision No. 118 of 22 September 2015 "The Rules on 
the Treatment of Interest Charges in Determination of the Customs Value of Goods", approve 
by the Collegium of the Eurasian Economic Union.  
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, how have t he provisions of 
this paragraph been implemented?  
Paragraph 2 of Decision No. 4.1 "On the Valuation of Carrier Media Bearing Software, for Data 
Processing Equipment" of the Technical Committee on Customs Valuation is reflected in the 
FCC Letter No. 15 -14/8524 of 17 March 2006 "On the Customs Clearance of the Information 
Transmitted through the Internet".  It provides that the customs valuation for imports of data 
or software for computers should be based on the value of the carrier media.  
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