WORLD TRADE  
ORGANIZATION   
G/VAL/N/2/RUS/1 
2 October 2012  
 
(12-5313) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE 
AGREEMENT ON CUSTOMS VALUATION 
 
Check-list of Issues 
 
RUSSIAN FEDERATION 
 
  The following communication, dated 24 September 2012, is being circulated at the request of the Delegation of the Russian Federation. 
 
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  Attached is the response of the Russian Federation to the check-list of issues on the 
implementation and administration of the WTO Agre ement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994. 
 
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 G/VAL/N/2/RUS/1 
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  1. Questions concerning Article 1: 
(a) Sales between related persons: 
(i) Are sales between related persons subject to special provisions? 
Articles 4.1.4 and 4.3 - 4.6 of Customs Union Agreement on the Determination of the 
Customs Valuation of Goods Transferred th rough the Customs Border of the Customs 
Union (hereinafter "the CU Agreement on  Customs Valuation") contain provisions 
for determining the transaction value in sal es between related persons as set out in 
Article 1 and the Interpretative Note to Ar ticle 1 of the Agreement on Implementation 
of Article VII of the Genera l Agreement on Tariffs and Trade 1994, (hereinafter "the 
WTO Agreement"). 
(ii) Is the fact of intercompany prices prima facie considered as grounds for 
regarding the respective prices as being influenced? 
The fact that the buyer and the seller are related is not prima facie considered as 
grounds for regarding the respective prices as being influenced.  
In accordance with Articles 4.3 - 4.6 of th e CU Agreement in order to determinate 
whether the price has been in fluenced by the relationshi p between the buyer and the 
seller, any of the mechanism set out in Article 1 of the WTO Agreement can be applied.  
(ii) 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 Article 4.4 of the CU Agreement in case the buyer and the seller 
are related and on the basis of informa tion presented by the declarant (or customs 
representative) or obtained by the customs administration by other means, the customs administration reveals the indications  that the relationship between the seller 
and the buyer has influenced the price paid or payable, the customs administration is 
in written form to inform the declaran t (customs representative) about such 
indications.  
(iv) How has Article 1.2 (b) been implemented? 
Article 4.2 of the CU Agreement on the Customs Valuation provides the importer 
related to the seller with the opportunity to demonstrate that the transaction value 
approximates with the one of the test values stipulated in the Article 1.2 (b) of the WTO Agreement and thus can be accepted by the customs body.  
If the customs body already has the informati on sufficient to make the conclusion that 
the transaction value approximates the one of the test values it should not request the declarant any additional information proving this fact.  
In accordance with the Article 4.5 of the CU Agreement on the customs Valuation in 
applying the foregoing tests the data on di fferences in commercial levels, quantity 
levels in elements enumerated in Article  8 of the WTO Agreement and costs incurred 
by the seller in sales in which the seller and the buyer are not related that are not incurred by the seller in sales in which the seller and the buyer are related.    G/VAL/N/2/RUS/1 
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  The test values are used upon the request of the declarant and can't be used for the 
determination of the customs value.  
(b) Price of lost or damaged goods: 
Are there any special provisions or practica l arrangements concerning the valuation of 
lost or damaged goods? 
In accordance with Article 13.2.2 of the Federa l law on the Customs Tariff the Government of 
the Russian Federation set forth the order of determination of the customs value of the 
imported goods in case of their damage as the resu lt of the accident or force major.  Currently 
the customs value of such goods are stipulated  by the Resolution of the Government No. 500 
of 13 August 2006 set forth the Rules of Determin ation of the Customs Value of the Imported 
Goods in Case of their Damage as the Result of the Accident or Force Major.  
2. How has the provision of Article 4 to allo w the importer an option to reverse the order 
of application of Article 5 and 6 been implemented? 
The aforementioned reverse order of applica tion of Article 5 and 6 is implemented in 
Article 8.1 of the CU Agreement on the Customs Valuation. 
 
3. How has Article 5.2 been implemented? 
The provisions of Article 5.2 are implemented in Articles 8.4 of the CU Agreement on the 
Customs Valuation. 
 
4. How has Article 6.2 been implemented? 
The provisions of Article 6.2 are implemented in Article 9.6 of the CU Agreement on the 
Customs Valuation.  In accordance wi th the provisions of the Article 9.6 of the CU Agreement, the 
information supplied by the producer of the goods fo r the purposes of determining the computed value 
can be verified in the country of production by th e authorities of the CU with the agreement with the 
producer and provided they give sufficient advance no tice to the respective authority of the country of 
production and the letter does not object to the investigation.   
 
5. Questions concerning Article 7: 
(a) What provisions have been made for making value determinations pursuant to Article7? 
In accordance with Article 10.1 of the CU Agreement on the Customs Valuation if the 
customs value of the goods can't be determined  using one of the valuation methods provided 
for in Articles 1 to 7 of the WTO Agreement th e customs value is determined on the basis of 
data available on the customs territory of the CU  using reasonable means consistent with legal 
principles and provisions of the CU Agreement on the Customs Valuation.  
(b) What is the provision for informing the importer of the customs value determined under 
Article 7? 
If the customs value is determined under the Article 7 of the WTO Agreement the customs 
body is obliged to indicate in written form the s ource of the data used and provide the detailed 
calculations made on this basis.  G/VAL/N/2/RUS/1 
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  According to the CU Commission decision No . 376 in cases when in accordance with the 
customs legislation the determination of the cu stoms value is made by the customs authority 
the customs authority is to fill in the declaration and send it to the declarant.   
(c) Are the prohibitions founded in Article 7.2 delineated? 
The prohibitions contained in Article 7.2 are mandatory for Russian customs authorities, as 
set out in Article 10.4 of the CU Agreement on the Customs Valuation.  
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 in Articles 5.1.4, 5.1.5 and 5.1.6 of the 
CU Agreement on the Customs Valuation respectivel y.  In accordance with the said provisions in 
determining the customs value of the imported goods  under the provisions of Article 1 of the CVA 
Agreement the following costs shall be added to th e price actually paid or payable:  the cost of 
transport of the imported goods to the airport, sea port or other place of importation of the goods to 
the customs territory of the CU; costs of loading,  unloading or reloading or other handling charges 
associated with the transport of the imported goods  to the airport, sea port or other place of 
importation of the goods to the customs terr itory of the CU; the cost of insurance. 
 
7. Where is the rate of exchange pub lished, as required by Article 9.1? 
In accordance with the CU Customs Code in  case for the purposes of determination of 
customs duties, taxes, including determination of cu stoms value, it is necessary to recalculate foreign 
currency to the currency of a CU member a custom s body of which carries out customs clearance of 
the goods, currency exchange rate shall be determined in accordance with the national legislation of 
this CU Member.  
 In accordance with the Order of the Centra l bank of the Russian Federation "On the 
determination and publication of th e Central bank of Russia of the official currency exchange rates of 
foreign currencies to the Russian R uble" 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 sti pulated in general requirements of the CU 
Customs Code in respect of information obtained by the customs authorities.  
 
In accordance with the provisions of Article 8 of the CU Customs Code any information 
obtained by the customs authorities in accordance with the customs legislation is to be used only for 
customs control purposes. Customs authorities and its  officers or other persons who obtained access to 
the information  is not allowed to distribute, sp read, use for private purposes or provide to third 
persons or government authorities inform ation which represent the commercial secret. 
 Article 13 of the Federal low on "Commercial Secrets" of 24 April 2004 No. 98-FZ provides 
for the obligation of government authorities and bodies to ensure the protection of confidential information presented to them by legal persons or individual interpreters.    G/VAL/N/2/RUS/1 
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  9. Questions concerning Article 11: 
(a) What rights of appeal are open to the importer or any other person? 
Article 9 of the CU Customs Code set forth the right of economic operators to appeal actions 
or omissions of the customs administration.  Actions/omissions or decisions of customs officers can be appealed both to the c ourt and to the customs administration. 
(b) How is he to be informed of his right to further appeal? 
Section 3 of the Federal Law on Customs Re gulation, No. 311-FZ of 27 November 2010 
(hereinafter:  Law No. 311-FZ), includes deta iled provisions on the right of appeal on 
customs-related matters.  Any person is entitled by himself or via its representative challenge 
any decision or action (inaction) of a customs body or its officer if in the opinion of this 
person such action (inaction) or decision violated  the rights or legal interests of this person or 
impede their realization or impose an illegitim ate responsibility.  Evidently these provisions 
cover customs valuation issues.  The right of appeal cannot be waived.  
The procedure for appeals in respect of decisi ons, action (inaction) of the customs authorities 
and their officers is set-out in Section 3 of Law No. 311-FZ applies to any decisions, action 
(inaction) of the customs authorities and their o fficers, unless a special procedure is provided.  
Under Article 38 of Law No. 311-FZ, appeals ar e to be lodged with the superior customs 
authority directly, or through the customs authority whose decision, action (inaction) was appealed against.  Appeals against decisions  or actions (inactions) of Federal executive 
bodies, competent for customs-related matters, ar e to be lodged with that Federal executive 
body.  Appeals can be lodged to a court simulta neously or consecutively to an administrative 
procedure.  They can be lodged within thr ee months from the date the appellant knew or 
should have known of a violation of the appellant's rights, freedoms or legal interests, the 
creation of obstacles for implementation of such rights, freedoms or interests, or the illegal imposition of any obligation on the appellant; or  from the date the term expired for the 
customs authority to adopt a resolution or take an action.  Article 40 of Law No. 311-FZ 
provides for the extension of the time for submitting appeals. 
Article 49 of Law No. 311-FZ provides a simplified procedure for bringing an administrative 
appeal of decisions or actions (inactions) taken by a customs officer at a customs checkpoint concerning shipment of goods through the borde r, which doesn't exceed RUB 1.5 million in 
value and/or one vehicle.  This involved an oral claim to a superior customs officer.  Such appeals are dealt with by immediate ruling.   
Appeal decisions issued by the customs author ity can be appealed against to the superior 
customs authority or court, or arbitration court.   
10. Provide information on the publication, as required by Article 12, of: 
(a) (i)  The relevant national laws:  
Federal constitutional laws, Federal 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 Rossijskoj 
Federatsii" or on the web-site "official Internet portal of legal information." 
(www.pravo.gov.ru) within ten days after their signing. G/VAL/N/2/RUS/1 
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  (ii)  The regulations concerning the application of the Agreement: 
The EE Commission and the FCS publish customs legal acts of the 
Russian Federation and those of the Customs union, on its official printed publications and on the official website in the Internet. (www.customs.ru).  Customs 
authorities provide access to draft customs legal acts except for the cases when access 
to such information may impede the fulfilment of such act or reduce its effectiveness.    
(iii)  The judicial decision and administrative rulings of general application relating 
to the Agreement: 
The judicial decisions and administrative ru lings of general application are published 
in the official publications at web-sites of  the court which issued such decision.  
(iv)  General or specific laws being referred to in the rules of implementation or 
application. 
Regarding to publication of CU Agreem ents, CU Commission Decisions and other 
CU measures, all the information about th e activities and decisions of CU bodies is 
available on the website www.tsouz.ru  
(b) Is the publication of further rules antici pated?  Which topics would they cover? 
Article 10 of the Customs Code of the CU stipulates that all acts of customs legislation are to 
be published in official or other publicati ons as well as via TV, radio and information 
technologies.  The CU Commission is to provi de free access for persons concerning on the 
CU legislation published in official publications or on official Internet-sites.     
Customs authorities shall consult interested pers ons on customs procedures issues within their 
competence i.e. on customs procedures and cust oms control of goods and vehicles, customs 
transit, customs clearance etc.   
Consultation on customs procedures issues is carried out by customs authorities in oral and 
written forms free of charge. Upon the written requ est of an interested person, the customs 
authority is obliged to provide information in  writing as soon as possible but no later than one 
month from the date of the receipt of the request. 
11. Questions concerning Article 13: 
(a) How is obligation of Article 13 (last sent ence) being dealt with in the respective 
legislation? 
Requirements of Article 13 of the CVA are reflected in Article 11 of the CU Agreement, 
Paragraph 5 of Article 64 and Articles 85 to 88  of the CU Customs Code and Chapter 16 of 
the Federal Law "On Customs Regulation".  Accord ing to the paragraph 5 of Article 64 of the 
CU Customs Code if in the process of the cu stoms declaration of the goods the exact customs 
value can't be determined for the reason of absence of documents proving the exact data 
necessary for its calculation, it is possible to de lay the determination of the customs value.  
In this case it can be determined on the basis of  the documents presented by the declarant and 
duties and taxes can be paid on th e basis of such customs value.  G/VAL/N/2/RUS/1 
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  According to Article 69 of the CU Customs Code , if the procedure for the determination of 
goods customs value has not been carried-out w ithin the time terms prescribed for the goods 
release, the said goods will be released agains t the guarantee of the declarant to disburse the 
dutiable payments.  
(b) Have additional explanations been laid down? 
Pursuant to Article 196 of the CU Customs Code , the customs authority has to take a decision 
on release of the goods no later than one wo rking day from the date of acceptance of a 
customs declaration, as long as the submission includes all of the requisite documents and information required by customs legislation of the Russian Federation.  If during the examination of a customs declaration and any other documents or data, customs authorities 
discovered:  (i) any signs suggesting that the information stated by the declarant of goods 
contained fictitious information influencing th e amount of dutiable payments; or (ii) that 
proper supporting evidence was not provided for the declared information, customs 
authorities are required to release the goods based on the presentation of a guarantee for 
dutiable payments for the amount of customs paym ents that might be additionally charged as 
a result of additional examination.  In that case,  the goods must be released no later than in 
one day following the date that a guarantee for du tiable payments was presented.  (Article 69 
of the CU Customs Code and Article 137 of the Federal Law "On Customs Regulation").  
12. Are there any further regulations an above-mentioned request? 
For the situations when it is possible to de lay the determination of the customs value the 
CU Customs Code prescribes that such cases as well as the order of declaration and control of the 
customs value, peculiarities of calculation and paymen t of customs duties, taxe s for such ca ses are to 
be set forth by the special decision of the EE Commi ssion.  Such decision currently is being prepared 
by the CU Parties.  
13. How have the Interpretive Notes of the Agreement been included? 
Most of the provisions contained in the In terpretive Notes of Agreement have been 
incorporated in the CU Agreement on the Customs Valuation. Those provisions of the Interpretive 
Notes (most of which constitute calculation examples) are being implemented in special EE Commission decisions.  
14. How have the provisions of Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods implemented? 
Article 4.7 of the CU Agreement reflects the provisions of Decision No. 3.1 "On the 
Treatment of Interest Charges in  the Customs Value of Imported Goods" of the Technical Committee 
on Customs Valuation, which provides that the amount of interest charges would not be included in the customs value.  This principle was implemen ted in the State Customs Committee (SCC) Letter 
No. 01-06/22236 of 18 June 2004 "On the Determina tion of the Customs Value of Goods, Imported in 
Accordance with Foreign Trade Ag reements of Different Types". 
 
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
Paragraph 2 of Decision No. 4.1 "On the Valua tion 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 G/VAL/N/2/RUS/1 
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  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 only. 
 
- For all questions listed above, an indica tion of the references is requested? 
No.  
 
 
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