G/VAL/W/287  
 
15 April 2016  
(16-2122)  Page: 1/3  
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
RUSSIAN FEDERATION  
Questions from the United States to the Russian Federation regarding documents 
G/VAL/N/1/RUS/1, G/VAL/N/1/R US/2 and G/VAL/N/2/RUS/1 
The following communication, dated 7 April 2016, is being circulated at the request of the 
delegation of the United States. 
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The United States would like to thank the Russian Federation for its notifications on its customs 
valuation legislation as set forth below, cont ained in G/VAL/N/2/RUS/1 , G/VAL/N/1/RUS/1, and 
G/VAL/N/1/RUS/2.  Having reviewed these notifica tions, we would like to seek answers to the 
following questions. 
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 2010. 
We note that this document was not provid ed 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 requiremen ts of the CVA.  Please indicate whether 
Russia will notify this document, and, if so, when.  
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 clarif y the citation of this measure.  Is this 
the same document as Federal Law on Customs Regulation, No. 311-FZ of 
27 November 2010?  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.  
- Questions concerning Check-list of Issues (Document G/VAL/N/2/RUS/1): 
Question 3 The response to Question 1(a)(i) indicates th at Articles 4.1.4 and 4.3 - 4.6 of Customs 
Union Agreement on the Determination of th e 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 
                                               
1 Please see Russia's responses to Questions 9(b) (q uestions 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/287 
 
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  between related persons as set out in Article 1 and the Interpretative Note to Article 1 
of the Agreement on Implementation of Arti cle VII of the General Agreement on Tariffs 
and Trade 1994. 
Articles 4.1.4 and 4.3-4.6 of the CU Agreem ent on Customs Valuation do not appear to 
contain provisions with respect to the Inte rpretative Note to Article 1 of the WTO 
Customs Valuation Agreement ("CVA").  Specif ically, 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, paragrap hs 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 re flected, or how they will be implemented 
in the future?   
Question 4 
The response to Question 4 indicates that Article 6.2 of the CVA is implemented in 
Article 9.6 of the CU Agreement on Customs Va luation.  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 count ry of production or for an objection by 
that government.  Please explain further how Article 9.6, or other provisions of Russian 
law, reflects these elements  of Article 6.2 of the CVA. 
Question 5 
The response to Question 9 indicates that Ar ticle 9 of the CU Customs Code sets forth 
the right of economic operators to appe al 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 the 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. 
Question 6 
In addition to Interpretative Note to Articl e 1, referred to in Question 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 paragraphs 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, paragrap hs 1, 3-7; note to paragraph 3;  
9. Note to Article 9;  
10. Annex III, paragraph 7. 
We understand that special EE Commission de cisions 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 custom s valuation, we request that Russia provide 
copies of the implemented decisions.   G/VAL/W/287 
 
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  - Question regarding CU Agreement on Customs Valuation (Document G/VAL/N/1/RUS/1): 
Question 7 
Please confirm that Russia has implemented pa ragraph 4 of Article 8, which states that 
"no additions shall be made to the price ac tually paid of payable in determining the 
customs value except as provided in this ar ticle." Please identify the provisions in 
Russian law that implement paragraph 4 of Article 8 of the CVA. 
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