G/VAL/N/1/KAZ/1  
 
7 June  2017 
(17-3036) Page: 1/61 
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER A RTICLE 22 OF THE AGR EEMENT ON  
IMPLEMENTATION OF AR TICLE VII OF THE GEN ERAL  
AGREEMENT ON TARIFFS  AND TRADE 1994  
The following communication, dated 19 January 2017, is being circulated at the request of the 
delegation of Kazakhstan.  
____ ___________  
 
The Republic of Kazakhstan hereby notifies the following legislation on customs valuation1: 
-  Agreement on the Determination of Customs Value of Goods, Transferred Across Customs 
Border of the Customs Union of 25 January 2008;  
-  Regulation o n Features on Determination of Customs Value of the Wastes Formed as a 
Result of Processing Foreign Goods, approved by Decision of the Commission of the Custom 
Union No. 512 of 18 November 2010;  
-  The Rules of Application of Methods on Determination of Cu stoms 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 Applicati on 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;  
-  The Regulation on Specifics of Applicatio n of Methods on Determination of Customs Value of 
Goods Imported into the Common Customs Territory of the Customs Union, which Became 
Useless, Spoiled or Damaged due  to Accident or Force Majeure, approved by Decision of the 
Collegium of the Eurasian Econo mic Commission No. 145 of 25 June 2013;  
-  The Regulation on Specifics of Application of Methods on Determination of  Customs Value of 
Goods Moved through the Customs Border of the Customs Union with the Non Declaration, 
approved by Decision of the Colleg ium of the Eurasian Economic Commission No. 180 of 
27 August 2013;  
-  The Regulation on Addition of Commissions to Intermediaries (Agents) and Commissions to 
Brokers to the Price Actually Paid or Liable to be Paid for Imported Goods, approved by 
Decision o f the Collegium of the Eurasian Economic Commission No. 112 of 15 July 2014;  
-  The Regulation on the Use of Documents Corresponding to the Generally Accepted 
Accounting Principles in Case of Application of Methods on Determination of Customs Value 
of Good s, approved by Decision of the Collegium of the Eurasian Economic Commission 
No. 113 of 15 July 2014;  
-  The Rules on the Treatment of Interest Charges in the Determination of Customs Value of 
Goods, approved by Decision of the Collegium of the Eurasian Ec onomic Commission 
No. 118 of 22 September 2015; and  
                                                
1 In English only.  G/VAL/N/1/KAZ/1  
 
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  -  The Order for Application of Procedure on the Postponed Determination of Customs Value of 
Goods, approved by Decision of the Collegium of the Eurasian Economic Commission No. 32 
of 12 April 2016.  
The above -mentioned documents are authentic in the Russian language, and the English 
translation (attached) is for reference only by the Committee and Members of the World Trade 
Organization.  
The original version of these documents in the Russian language can be found on the following 
web-site:  http://www.eurasiancommission.org.  G/VAL/N/1/KAZ/1  
 
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  Unofficial translation  
The Agreement on the Determination of Customs Value of Goods, Transferred Across 
Customs Border of the Custo ms Union of 25 January 2008  
The Government of the Republic of Belarus, the Government of the Republic of Kazakhstan and the 
Government of the Russian Federation, hereinafter referred to as the Parties,  
Guided by the generally accepted principles and rules of international trade,  
Have agreed as follows:  
Article 1. General Provisions  
1.  The customs value of goods transferred through the customs border of the member State of 
the Customs Union and being exported from its territory shall be determined in accord ance with 
the legislation of this state.  
2.  This Agreement sets the unified rules of customs valuation of goods for the purpose of 
application of the customs tariff of the Customs Union and other measures, different from customs 
and tariff regulation, whi ch are taken (may be taken) in order to control the trade of the Customs 
Union.  The provisions of this Agreement shall be applied for goods in case they have actually 
crossed the customs territory of the Customs Union during importation into customs terri tory of 
the Customs Union (hereinafter:  the customs territory of the Customs Union), or have been 
declared in the preliminary declaration before importation and in respect of such goods after being 
transferred through the customs border or in the course o f preliminary declaration a customs 
procedure is applied for the first time.  In other cases the provisions of this Agreement may be 
applied if it is directly indicated in the legislation of the member State of the Customs Union.  
3.  The customs value of g oods transferred through the customs border of the Customs Union shall 
be determined in accordance with this Agreement, based on the principles and general rules 
established in Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994) and 
the WTO Agreement on the Implementation of Article VII of the General Agreement on Tariffs and 
Trade 1994.  
The Customs Union Commission adopts decisions on the application of methods for determining 
the customs value of imported goods specified in this Ag reement on the basis of the relevant 
provisions of the WTO Agreement on the Implementation of Article VII of the General Agreement 
on Tariffs and Trade 1994, including Interpretative Notes, as well as documents on the customs 
value of goods developed by th e Technical Committee on customs valuation of the World Customs 
Organization.  
Article 2. System for determining the customs value of goods  
1.  Customs valuation of imported goods shall be as much as possible based on the price of 
transaction with these goo ds in the sense indicated in Article 4 of this Agreement.  
If it is impossible to determine the customs value of imported goods under transaction value, 
customs value is determined in accordance with the provisions established in Articles 6 and 7 of 
this Ag reement that applied sequentially.  At the same time, it is allowable to hold consultations 
between the customs authority and the declarant (customs representative) in order to make a 
justified choice of the basis for the customs valuation of imported good s, in compliance with 
Article  6 or Article 7 of this Agreement.  During consultations, the customs authority and the 
declarant (customs representative) can exchange information, on condition the legislation on trade 
secrets of the member State of the Custo ms Union is observed.   
Consultations shall be held under the procedure specified by the legislation of the member State of 
the Customs Union.  
If the customs valuation of imported goods in accordance with Articles 6 and 7 of this Agreement 
is impossible, th e valuation basis may be the price, at which the imported, identical or similar G/VAL/N/1/KAZ/1  
 
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  goods were sold in the customs territory of the Customs Union (Article 8 of this Agreement), or an 
estimated cost of goods determined in accordance with Article 9 of this Agree ment. The declarant 
(customs representative) is eligible to choose the order of priority for application of the said 
Articles at the customs valuation of imported goods.  
If the customs valuation of imported goods through application of the above mentioned Articles is 
impossible, the customs valuation shall be carried out in accordance with Article 10 of this 
Agreement.  
2.  With the view to ensure the lawfulness, uniformity and fairness of the customs valuation it shall 
not employ arbitrary or fictitious cus toms value of goods.  
3.  The customs value of goods and the information related to their valuation shall be based on 
reliable and computable data and supported by documentary evidence.  The procedure of customs 
valuation shall be universal, i.e. it shall n ot differ depending on the source of goods (country of 
origin, type of goods, participants of a transaction, etc.).  
4.  The customs valuation procedures for imported goods shall not be used by the Parties as 
antidumping measures.  
5.  Provisions of this Agr eement shall not be regarded as restrictive for the functions of the 
member State of the Customs Union 's customs authorities targeted at verifying the authenticity of 
the documents provided for customs valuation by the declarant (customs representative) an d the 
credibility of the included data, as envisaged by the customs legislation of the member State of the 
Customs Union.  
Article 3.  Terms used in this Agreement  
1.  For the purposes of this Agreement the used notions shall have the following meanings:  
"Imported goods" are goods transferred through the customs border of the Customs Union for the 
purpose of importing them into the customs territory of the Customs Union;  
"Related parties" are persons that fall within at least one of the following categories:  
a) employees or directors (heads) of the enterprises of each other;  
b) legally recognized business associates, i.e. connected with contractual relations, acting to 
make profit and together bearing expenses and damages related to the joint activity;  
c) an employer and his employee, personnel;  
d) any person directly or indirectly owning, controlling or holding five and more percent of the 
issued voting shares of the both parties;  
e) one of the two persons directly or indirectly controlling the other;  
f) two d irectly or indirectly controlled by a third person;  
g) two persons jointly controlling a third person, directly or indirectly;  
h) persons that are relatives or members of one family.  
Persons that are partners in a joint enterprise or another activity, wher e one of them is the 
exclusive (the only) agent, the exclusive distributor or the exclusive concessionaire of the other, 
whatever form it might take, shall be regarded as interrelated for the purposes of this Agreement, 
if they fall within at least one of the above categories;  
"Identical goods" are goods similar in every respect, including their physical characteristics, quality 
and image. Insignificant divergence in their appearance shall not constitute grounds for not 
recognizing the goods as identical, i f in all other respects the goods are in conformity with the 
requirements of this paragraph.  The goods shall not be regarded as identical if they were 
produced in a country different from the country where the evaluated (imported) goods were 
produced, or if their designing, developing, engineering or design efforts, styling, design, drafts 
and sketches or similar works were carried out in the customs territory of the Customs Union.   
The notion "produced" ("were produced") with regard to goods has also the meanings "extracted", 
"raised" and "manufactured" (including mounting, assembling or disassembling of goods)". 
Identical goods produced by a person other than the producer of evaluated (imported) goods shall G/VAL/N/1/KAZ/1  
 
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  be taken into consideration only if identical go ods are not discovered at the same producer, or the 
obtained information is considered unusable;  
"Similar goods" are goods that are not identical in every respect, but have similar characteristics 
and include similar components of the same materials, which  allow them to perform the same 
functions as the evaluated (imported) goods and be commercially interchangeable.  
When  identifying the similarity of goods such characteristics as quality, image and trademark are 
taken into account.  The goods shall not be reckoned as similar if they are not produced in the 
same country as the evaluated (imported) goods, or if their designing, developing, engineering or 
design efforts, styling, design, drafts and sketches or similar works were carried out within the 
customs territory of the Customs Union.   The notion "produced" ("were produced") with regard to 
goods has also the meanings "extracted", "raised" and "manufactured" (including mounting, 
assembling or disassembling of goods)".  Similar goods produced by a person ot her than the 
producer of evaluated (imported) goods shall be taken into consideration only if similar goods are 
not discovered at the same producer, or the obtained information is considered unusable;  
"Goods of the same class or type" are the goods belongi ng to one and the same group or a line of 
commodities, including identical and similar goods, which are manufactured in the framework of a 
certain economic activity;  
"Place of arrival of goods into the customs territory of the Customs Union" is a post cont rol 
through the customs territory of the member State of the Customs Union , or any other places 
specified by the legislation of  the member State of the Customs Union , where the goods after 
actual crossing the customs territory of the  member State of the Cu stoms Union  must be delivered 
to.  The procedure for inclusion transportation charges (transport) of goods, taking into account 
concrete notion of "place of arrival of goods into the customs territory of the Customs Union" for 
the various modes of transpor t for determination of customs value of imported goods shall be 
determined by Decision of the Customs Union Commission ; 
"Generally accepted accounting principles" is the system of accounting rules applied under the 
established procedure in a certain countr y in a certain time frame;  
"Third countries" are states not participating in the Treaty on the Creation of the Common 
Customs Territory and Establishment of the Customs Union of 6 October 2007.  
2.  A person is considered to control another person if he app lies restrictions or rules to that 
person de jure or de facto.  
Article 4. Method on the transaction value of imported goods (method 1)  
1.  The customs value of goods imported into the customs territory of the Customs Union is the 
price of the respective tr ansaction, i.e. the price actually paid or liable to be paid for these goods 
at their sale for importing into the customs territory of the Customs Union and enlarged in 
accordance with the provisions of Article 5 of this Agreement, if performance  of the fo llowing 
conditions are present:  
1) There are no restrictions of the purchaser 's rights regarding the use or disposal of goods, 
except for the restrictions of the following character:  
– restrictions set by the joint decision of the Customs Union 's bodies;  
– restrictions that put limitations on the geographical region where goods may be 
resold;  
– restrictions that have no considerable influence on the price of goods;  
2)  The sale of goods and their price do not depend on any conditions or obligations, which 
exert computable influence on the price of goods;  
3)  No share of income or proceeds from the subsequent sale or disposal in any other way or 
use of goods by the purchaser is obliged to be paid directly or indirectly to the seller or 
another person , except for the cases of extra charges made in accordance with Article 5 of 
this Agreement;  G/VAL/N/1/KAZ/1  
 
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  4)  The purchaser and the seller are not related parties, or they are related in such a way that 
the price of transaction with the imported goods is acceptable for customs purposes as 
stipulated in paragraph 4 of this Article.  
2.  The price actually paid or liable to payment for the imported goods shall be the total of all 
payments for these goods, made or liable to be made by the purchaser directly to or to the benefit 
of the seller. Furthermore, the payments may be made directly or indirectly in any form admissible 
by the legislation of the member State of the Customs Union.  
If the declared goods are part of a larger quantity imported into the customs territory of the 
Custo ms Union of the same goods purchased in one transaction, price actually paid or payable for 
the declared goods shall be determined in the same ratio which corresponds to the number of 
declared goods and the total amount of purchased goods.  
3.  The fact tha t the buyer and the seller are related shall not in itself be grounds for regarding the 
transaction value as unacceptable for the purposes of determination of the customs value of 
goods. In such case, the circumstances surrounding the sale must be examined .  If the mentioned 
relationship does not influence the price actually paid or payable, the value of the transaction shall 
be considered acceptable for the purposes of determining the customs value of goods.   
4.  If the seller and the buyer are related per sons, and on the basis of information provided by the 
declarant (customs representative), or received by the customs authority by other means, the 
customs authority finds signs that the relationship between the buyer and the seller has influenced 
the price  actually paid or payable, the customs authority informs the declarant (customs 
representative) in written form about such sign. In this case, customs authority decides to conduct 
additional examination, including examination of the circumstances surroundi ng the sale. 
The declarant (customs representative) has the right to prove the absence of influence of 
relationship of the seller and the buyer on price actually paid or payable.  
The proof of the absence of influence of the relationship between the seller  and the buyer on price 
actually paid or payable, for the determination the customs value of goods according to the 
method of the transaction value of imported goods (paragraph 1 of this Article) is carried out 
according to the method specified either in p aragraph 4.1 of this Article or method specified in 
paragraph 4.2 of this Article.  
4.1.  To prove the absence of influence of the relationship between the seller and the buyer on 
price actually paid or payable, the declarant (customs representative) must s ubmit additional 
documents and information, including additional information requested by customs authority, 
which characterize (reflect) the circumstances surrounding the sale.  In order to determine the 
effect of relationship between the seller and the b uyer on price actually paid or payable, customs 
authority in its examination for determining the circumstances surrounding the sale shall consider 
all the terms of transactions, including the way how the buyer and the seller have organized their 
commercial  relations and the way how the price has been set.  In case the result of the analysis 
customs authority has established that the buyer and the seller, as related parties, one sells and 
one buys goods on the same terms, including those comparable prices (i .e. prices for the same 
level) as if they were not related persons, this fact is evidence that the relationship between the 
buyer and the seller has not influenced the price actually paid or payable.  
4.2.  To prove the absence of influence of the relations hip between the seller and the buyer on 
price actually paid or payable, the declarant (customs representative) must submit documents and 
information confirming that the transaction value of imported goods approximates to one of the 
following test values th at occur in the same or corresponding time period in which the imported 
goods have crossed the customs territory of the Customs Union:  
1)  transaction value in sales to unrelated buyers of identical or similar goods for export to the 
customs territory of t he Customs Union;  
2)  customs value of identical or similar goods as determined in accordance with Article 8 of this 
Agreement;  
3)  customs value of identical or similar goods as determined in accordance with Article 9 of this 
Agreement.  G/VAL/N/1/KAZ/1  
 
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  If customs authori ty has already sufficient information that one of the test values specified in this 
paragraph approximate to the value of the transaction, then it shall not ask the declarant (customs 
representative) additional information proving compliance with these con ditions (i.e., the cost of 
transaction approximates to test value).  
5.  The comparison performed as per in accordance with paragraphs 4, 4.1 and 4.2 of this Article  
shall take into account the information provided by the declarant (customs representative) on the 
difference in the commercial sales levels, in the quantity of goods, in the extra charges specified in 
Article 5 of this Agreement, as well as the differences in the expenses usually borne by the seller, 
when the seller and the purchaser are not the  related parties, as compared to the expenses borne 
by the seller, if the seller and the purchaser are the related parties.  
6.  The benchmark values specified in paragraph 4 of this Article shall be used at the initiative of 
the declarant (customs represen tative) only for comparison and cannot be used as a basis for 
customs valuation of goods.  
7.  The price, actually paid or liable to payment, for imported goods is related to goods transferred 
through the customs territory of the Customs Union, therefore th e transfer of dividends or similar 
payments not related to the imported goods by the purchaser to the seller is not a part of the 
customs value.  
Article 5.  Additional charges to price actually paid or payable for the goods  
1.  At customs valuation of goods  on the basis of the transaction price, the price actually paid or 
liable to payment shall be enlarged by the following:  
1)  The following expenses in the amount they were actually borne or liable to be borne by the 
purchaser, but not included in the price  actually paid or liable to payment for the imported 
goods:  
a)  Remuneration to intermediaries (agents) and brokers, except procurement 
remuneration paid by the purchaser to his agent (intermediary) for the representative 
services abroad related to the pur chase of the evaluated (imported) goods;  
b)  Expenses on the container, if it is considered as an integral part of the imported goods 
for customs purposes;  
c)  Expenses on packaging, including the cost of packaging material and work;  
2)  Adequately distrib uted cost of the following goods and services, directly or indirectly 
provided by the purchaser to the seller free of charge or at reduced price for use at 
production and sale of the evaluated (imported) goods and their import to the customs 
territory of t he Customs Union in the amount not included in the price actually paid or liable 
to be paid for the imported goods:  
a)  Raw stock, materials, components, semi -manufactured articles and the like that 
constitute the imported goods;  
b)  Instruments, patterns,  templates and the like used in manufacturing of imported 
goods;  
c)  Materials used in production of the imported goods;  
d)  Designing, developing, engineering or design efforts, styling, design, drafts and 
sketches or similar works carried out outside the  customs territory of the Customs 
Union and necessary for production of the imported goods;  
3)  A part of income (revenues) from the subsequent sale or other disposal or use of the 
imported goods that must be directly or indirectly paid to the seller;  
4)  Expenses on carriage (transportation) of goods to the airport, port or other place of entry 
into the customs territory of the Customs Union;  
5) Expenses on handling of goods and other operations related to their carriage 
(transportation) to the airport, po rt or other place of entry into the customs territory of the 
Customs Union;  
6)  Expenses on insurance related to the operations mentioned in paragraph 1, sub-paragraph  4 
and 5 of this Article;  G/VAL/N/1/KAZ/1  
 
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  7)  License and similar payments for the use of intellectual pr operty objects (including 
payments for patents, trademarks and copyrights) related to the evaluated (imported) 
goods and directly or indirectly made or to be made by the purchaser, as a condition of the 
sale of the evaluated goods, in the amount that was n ot included in the price actually paid or 
liable to be paid for these goods.  
At customs valuation of imported goods the following items shall not be added to the price actually 
paid or liable to be paid:  
a)  Payments for the right of replication (duplicati on) of the imported goods in the customs 
territory of the Customs Union;  
b)  Payments for the right of distribution or resale of the imported goods, if such payments are 
not a condition for sale of the imported goods to be transferred to the customs territ ory of 
the Customs Union.  
2.  The customs value of the evaluated (imported) goods shall not include the following 
expenditures, if they are deducted from the price actually paid or liable to be paid indicated by the 
declarant (customs representative) and s upported by documentary evidence:  
–  Expenses on the construction, building, assembling, mounting, maintenance and technical 
support with regard to such evaluated (imported) goods as industrial plants, machinery and 
equipment, expenses incurred after the g oods arrive in the customs territory of the Customs 
Union;  
–  Expenses on carriage (transportation) of goods that are made after their arrival into the 
customs territory of the Customs Union;  
–  Duties, taxes and fees paid in the customs territory of the C ustoms Union in connection with 
the import or sale of the evaluated (imported) goods.  
3.  Additions (extra charges) to the price actually paid or liable to be paid for the imported goods, 
envisaged by paragraph 1 of this Article shall be based on reliable and computable information 
supported by documentary proof. If there is no such information as required for extra charges, the 
valuation method based on transaction price shall not be employed.  
4.  At customs valuation of imported goods no additions to the price actually paid or liable to 
payment shall be made, except the additions specified in paragraph 1 of this Article.  
5.  On increasing the price actually paid or liable to be paid, the following rules shall be observed:  
a)  The cost of articles mentioned  in paragraph 1, sub-paragraph  2 b of this Article which were 
used in the production of evaluated goods shall be distributed by adding this cost to the 
customs value of the first consignment of goods or to the customs value of the other lot of 
goods, as ch osen by the declarant (customs representative); this quantity should not be less 
than the quantity of the declared goods.  This distribution shall be performed in a reasonable 
way, depending on specific circumstances such as the documents provided by the d eclarant 
(customs representative), in line with generally accepted accounting principles.  
Moreover, the cost of the said items shall be considered equal either to the expenses borne 
at their acquisition, if the purchaser and seller are not related parties or the cost of their 
production if the purchaser produced the items.   If the said items have been used by the 
purchaser earlier, whether they were bought or produced by the purchaser, the initial cost of 
their acquisition or production shall be reduced in order to find (determine) the residual 
value of the items;  
b)  With regard to goods and services provided by the purchaser and specified in paragraph 1, 
sub-paragraph  2 d of this Article which were bought or rented by the purchaser, additions 
shall be made  for the expenses on purchase and rent of such goods and services, if the 
purchaser provides publicly owned goods and services i.e. state or municipal property; extra 
charges are made for cost (expenses) of their replication.  G/VAL/N/1/KAZ/1  
 
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  Extra charges specified in par agraph1, sub-paragraph  2 of this Article shall take into account both 
the cost of goods (items) and all the expenses related to their provision (delivery) to the purchaser 
(including their return if this is envisaged) .  
Article 6. Method on transaction val ue of identical goods (method 2)  
1.  If the customs value of goods imported into the customs territory of the Customs Union cannot 
be found in accordance with Article 4 of this Agreement, the customs value of such goods shall be 
considered equal to the pri ce of transaction with identical goods, sold for exporting to the customs 
territory of the Customs Union and imported to the customs territory of the Customs Union in the 
same as the evaluated (imported) goods or the respective time frame, but no earlier t han 90 
calendar days prior to importing the evaluated (imported) goods.  
Transaction value of identical goods is the customs value of goods adopted by the customs 
authority in accordance with Article 4 of this Agreement.  
The customs valuation of the evaluat ed (imported) goods as per this Article the price of 
transaction with identical goods shall be used, sold at the same commercial level and practically in 
the same quantity as the evaluated (imported) goods.   If no such cases are discovered it is 
necessary to employ the price of transaction with identical goods sold at the same commercial 
level but in other quantities.  If no such cases are discovered, it is necessary to employ the price of 
transaction with identical goods, sold at the different commercial l evel, but in the same quantity. 
If no such cases are discovered, it is necessary to employ the price of transaction with identical 
goods, sold at the different commercial level and in another quantity. The above stated should be 
applied with the proper pri ce correction, taking into account the differences in the commercial level 
of sale and (or) the quantity of goods.  
Such correction and its precision shall be based on the documentary justification, no matter if it 
increases or reduces the price of transact ion with identical goods.   If no such documentary data 
exist, the price of transaction with identical goods shall not be used for customs valuation.  
2.  If necessary, customs valuation of evaluated (imported) goods as per this Article shall use 
correction of the price of transaction with identical goods to take into account a considerable 
difference in the expenses mentioned in Article 5, paragraph 1, sub-paragraph  4–6 of this 
Agreement, with regard to the evaluated and identical goods, which is conditioned  by the 
difference in the distance of carriage (transportation) and the transport facility.  
3.  If more than one price of transaction with identical goods is found (taking into account the 
corrections mentioned in paragraphs 1 –2 of this Article), customs v aluation of the evaluated 
(imported) goods shall use the lowest price.  
Article 7. Method on the transaction value of similar goods (method 3)  
1.  If the customs value of goods, imported into the customs territory of the Customs Union 
cannot be determined i n accordance with Articles 4 and 6 of this Agreement, the customs value of 
such goods shall be considered equal to the price of transaction with similar goods sold for 
exporting to the customs territory of the Customs Union and imported into the customs  t erritory 
of the Customs Union in the same or respective time frame with the imported goods, but not 
earlier than 90 calendar days prior to importing the evaluated (imported) goods.  
Transaction value of similar goods is the customs value of goods adopted by  the customs authority 
in accordance with Article 4 of this Agreement.  
Customs valuation of evaluated (imported) goods as per this Article shall employ the price of 
transaction with similar goods sold at the same commercial level and practically in the sam e 
quantity as the evaluated (imported) goods. If no such cases are discovered, it is necessary to 
employ the price of transaction with similar goods sold at the same commercial level, but in 
another quantity.   
If no such cases are discovered, it is necessa ry to employ the price of transaction with similar 
goods sold at the different commercial level, but in the same quantity. If no such cases are G/VAL/N/1/KAZ/1  
 
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  discovered, it is necessary to employ the price of transaction with similar goods sold at the 
different commerci al level and in the other quantity. The above stated should be applied with the 
proper price correction, taking into account the differences in the commercial level of sale and (or) 
the quantity of goods.  
Such correction and its precision shall be based on  documentary justification, no matter if it 
increases or reduces the price of transaction with similar goods. If no such data are present, the 
price of transaction with similar goods shall not be used for customs valuation.  
2.  If necessary, customs valuat ion of evaluated (imported) goods as per this Article shall use 
correction of the price of transaction with similar goods to take into account a considerable 
difference in expenses mentioned in Article 5, paragraph  1, sub-paragraph  4–6 of this Agreement, 
with regard to evaluated and similar goods, which is conditioned by the difference in the distance 
of carriage (transportation) and the transport facility.  
3.  If more than one price of transaction with similar goods is revealed (taking into account the 
corresponding corrections mentioned in paragraphs 1 –2 of this Article), customs valuation of the 
evaluated (imported) goods shall use the lowest of them.  
Article 8. Deductive method (method 4)  
1.  If the customs value of evaluated (imported) goods cannot be d etermined in accordance with 
Articles 4, 6 and 7  of this Agreement , their customs value shall be found in compliance with this 
Article and Article  9 of this Agreement , except the cases when the opposite order of priority may 
be employed at the request of t he declarant (customs representative).  
2.  If either evaluated (imported), identical or similar goods are sold in the customs territory of the 
Customs Union in the same condition as they were imported into the customs territory of the 
Customs Union, the cu stoms valuation of the evaluated (imported) goods shall be based on the 
unit price of the goods, at which the largest total number of evaluated (imported), identical or 
similar goods is sold to persons that are not related parties, such sale taking place i n the customs 
territory of the Customs Union in the same or respective time frame, when the evaluated 
(imported) goods crossed the customs territory of the Customs Union, on condition the following 
amounts are deducted:  
1)  Remuneration to the intermediary  (agent) usually paid or liable to payment, or an addition 
to price, usually made in order to receive profit and cover general expenses (commercial 
and administrative expenses) in the amount typical for sales of the same class or type of 
goods within the c ustoms territory of the Customs Union;  
2)  Usual expenses on carriage (transportat ion), insurance and the related expenditures made 
within the customs territory of the Customs Union;  
3)  Customs duties, taxes and fees, applied in accordance with the legisl ation of the member 
State of the Customs Union, other taxes liable for payment in connection with importing and 
(or) sale of goods in the territory of this member State of the Customs Union, including 
taxes and duties of regional administrations, local tax es and duties.  
3.  If neither evaluated nor identical or similar goods are sold within the customs territory of the 
Customs Union in the same or respective time frame when the imported goods crossed the 
customs border of the Customs Union, the customs valu e of such goods shall be determined on the 
basis of unit price by which goods identical with the evaluated or similar with the evaluated goods 
are sold in the customs territory of the Customs Union in a quantity sufficient for identifying the 
unit price of  such goods in the same condition that they were imported, on the earliest date with 
respect to the date of arrival of goods to the customs territory of the Customs Union, but no later 
than 90 days after this date.  
4.  If neither evaluated (imported) nor i dentical or similar goods are sold within the customs 
territory of the Customs Union in the same condition they were imported into the customs territory 
of the Customs Union, at the written request of the declarant (a custom representative) the 
customs val ue of the evaluated (imported) goods shall be determined based on the unit price of 
such goods at which their largest total quantity is sold upon processing (refinement) to persons G/VAL/N/1/KAZ/1  
 
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  that are not related parties, on condition the cost added as a result of pr ocessing (refinement) and 
the amounts set forth in paragraph 2, sub-paragraph s 1–3 of this Article are deducted.  
Deductions of costs added as a result of processing (refinement) shall be based on reliable and 
computable information supported with documenta ry evidence related to the cost of processing 
(refinement).  
5.  Provisions of paragraph 4 of this Article shall not be employed for customs valuation in the 
following cases:  
- As a result of further processing (refinement) evaluated (imported) goods lose t heir 
individual features, except cases when despite the loss of individual features the cost added 
as a result of processing (refinement) can be determined precisely;  
- Evaluated (imported) goods do not lose their individual features but comprise such an 
insignificant part of the goods sold within the customs territory of the Customs Union that 
the cost of evaluated (imported) goods does not exert any considerable influence on the cost 
of the sold goods.  
The possibility of employing paragraph 4 of this Arti cle shall be considered in each separate case 
depending on the circumstances.  
6.  At considering sales of evaluated (imported), identical or similar goods within the customs 
territory of the Customs Union, sales to a person providing directly or indirectly , free of charge or 
at reduced price, goods and services specified in Article 5, paragraph 1, sub-paragraph  2 of this 
Agreement in connection with production and delivery for exporting the evaluated (imported) 
goods into the customs territory of the Custom s Union shall not be taken into account.  
7.  For the purposes of this Article the amount of gain and general expenses (commercial and 
administrative expenses) (direct and indirect expenses related to sale of goods) shall be regarded 
as additional to the pr ice of goods covering these expenses and providing gain from sale of the 
evaluated (imported) goods of the same class and type.  
The amount of gain and general expenses (commercial and administrative expenses) is taken into 
account in total and determined o n the basis of information available to the declarant (customs 
representative), if the provided information is comparable with the data on sales of the same class 
and type of goods in the  member State of the Customs Union.   If these data are not in compli ance 
with the information on usual profits and general expenses (commercial and administrative 
expenses) at sales of goods of the same class or type for exporting to the customs territory of the 
Customs Union available to the customs authority, the customs  office can determine the sum of 
usual profit and the total expenses on the basis of information available to the customs authority.  
If the customs authority determines the amount of profit, general expenses (commercial and 
administrative expenses) on the basis of data available to the customs authority, it should indicate 
the source of such data and the derived calculations in writing.  
8.  For the purposes of this Article information on goods of the same class or type exported from 
the same country as the evaluated (imported) goods and information on goods from other 
countries shall be used.  The question of whether the evaluated (imported) goods are of the same 
class or type as the goods they are compared with shall be resolved in each case individually 
depending on the circumstances. For this, the sales of the smallest possible group or line of goods 
of the same class or type including the evaluated (imported) goods for which information is 
available shall be considered.  
Article 9. Computed method (method 5) 
1.  The customs valuation of goods as per this Article shall be based on the estimated cost of 
goods, which shall be determined by summation of the following items:  
1)  Expenses on production or acquisition of materials and expenses on production of eva luated 
(imported) goods and related operations;  G/VAL/N/1/KAZ/1  
 
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  2)  Amounts of profit, general expenses (commercial and administrative expenses) equivalent to 
the amounts usual for sales of the same class or type of goods as the evaluated (imported) 
goods, which are produ ced in the exporting country for exporting to the customs territory of 
the Customs Union;  
3)  Expenses specified in Article 5, paragraph 1, sub-paragraph s 4–6 of this Agreement.  
2.  Expenses specified in paragraph 1, sub-paragraph 1 of this Article shall b e determined based 
on information on the production of the evaluated (imported) goods provided by or on behalf of 
the producer and supported by the producer 's business documentation, on the condition that such 
documents are in line with generally accepted accounting principles applied in the country of 
production.  
3.  Expenses specified in paragraph 1, sub-paragraph  1 of this Article shall include expenses 
mentioned in Article 5, paragraph 1, sub-paragraph s 1 b. and 1 c. of this Agreement and the cost 
of each item indicated in Article 5, paragraph  1, sub-paragraph  2 of this Agreement distributed in 
accordance with Article 5, paragraph 5 of this Agreement, which was directly or indirectly provided 
by the purchaser for the use related to the production of impo rted goods.  The cost of items 
indicated in Article 5, paragraph 1, sub-paragraph  2 d of this Agreement, produced within the 
customs territory of the Customs Union shall be included only in the amount, in which the producer 
paid for goods and services. On determining estimated cost there shall be no double count of 
expenses.  
General expenses (commercial and administrative expenses) shall include direct and indirect costs 
of production and sale of goods for exporting to the customs territory of the Customs U nion, that 
are not mentioned in paragraph 1, sub-paragraph  1 of this Article.  
4.  Amount of profit, general expenses (commercial and administrative expenses) shall be taken in 
total and determined based on the information provided by o r on behalf of the pr oducer. If  these 
data are not in compliance with the information on usual profits and general expenses (commercial 
and administrative expenses) from sale of the same class or type of goods for exporting to the 
customs territory of the Customs Union availab le to the customs authority, the customs office can 
determine the sum of usual profit and the total expenses on the basis of the information available 
to the customs authority.  
If the customs authority determines the amount of profit, general expenses (com mercial and 
administrative expenses) on the basis of the information available to the customs authority, it 
should indicate the source of such data and the derived calculations in writing.  
5.  For the purposes of this Article information on goods of the sa me class or type produced in the 
same country as the evaluated (imported) goods, shall be used.   The question of whether the 
evaluated (imported) goods are of the same class or type as the goods they are compared with 
shall be resolved in each case individ ually depending on the circumstances. For this, the sales of 
the smallest possible group or line of goods of the same class or type including the evaluated 
(imported) goods for which information is available shall be considered.  
6.  The customs authorities  of the member State of the Customs Union shall not demand from any 
person who is not a resident of the member State of the Customs Union for providing documents 
and information for the purposes of determining the estimated value of the goods unless otherw ise 
provided by the Customs Union legislation or legislation of the member State of the Customs 
Union.  
Documents and information submitted by a foreign producer for goods for the determination the 
estimated value of goods can be inspected in the country o f origin of goods by an authorized body 
of the member State of the Customs Union with the consent of a foreign producer of goods, and on 
conditions that a prior notification to the authorized body of the country of origin of goods has 
been made, and if the  authorized body has not rejected to conduct such inspection. Verification of 
documents and information on goods submitted by a foreign producer or on his/her behalf are hold 
by authorized bodies of the member State of the Customs Union in accordance with international 
treaties to which a state is a participant.  G/VAL/N/1/KAZ/1  
 
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  Article 10. Fall -back method (method 6)  
1.  If the customs value of evaluated (imported) goods cannot be determined in accordance with 
Articles 4 and 6 –9 of this Agreement, it shall be found based o n data available within the customs 
territory of the Customs Union by methods in compliance with the principles and provisions of this 
Agreement.  
2.  The methods of customs valuation of goods used as per this Article shall be the same as 
stipulated in Arti cles 4 and 6 –9 of this Agreement, however at customs valuation as per this Article 
they may be carried out with greater flexibility.  In particular, the following shall be acceptable:  
- The customs valuation of the evaluated (imported) goods can be based o n the price of 
transaction with identical or similar goods produced in a different country from the country 
of production of the evaluated (imported) goods;  
- At customs valuation of the evaluated (imported) goods using the price of transaction with 
identi cal or similar goods it is acceptable to allow a reasonable deviation from the 
requirement of Articles 6 and 7 of this Agreement that identical or similar goods for 
exporting to the customs territory of the Customs Union should be sold in the same or the 
respective time frame as the evaluated (imported) goods, but not earlier than 90 calendar 
days prior to importing the evaluated (imported) goods;  
- Customs valuation of evaluated (imported) goods can be based on the customs value of 
identical or similar goo ds found as per Articles 8 and 9 of this Agreement;  
- At customs valuation of evaluated (imported) goods as per Article 8 of this Agreement it is 
acceptable to allow deviation from the time period of 90 days set by Article 8, paragraph 3 
of this Agreement.  
3.  Customs valuation of evaluated (imported) goods carried out as per this Article shall be as 
much as possible based on previously determined customs values.  
4.  Customs valuation of goods as per this Article shall not be based on the following:  
1)  Price of goods in the internal market of the Customs Union;  
2)  The system of choosing for customs purposes the higher price from two alternatives;  
3)  Price of goods in the domestic market of the exporting country;  
4)  Expenses other than those included in t he estimated cost determined for identical or similar 
goods in accordance with Article 9 of this Agreement;  
5)  Price of goods delivered from the exporting country to third countries;  
6)  Minimum customs value;  
7)  Arbitrary or fictitious customs value;  
If a customs authority uses this Article, it should indicate the source of the data and the details of 
derived calculations in writing.  
Article 11. Suspended procedure on determination of customs value of goods  
In case when it is necessary to suspend the pro cedure finishing determination of customs value 
(final determination) of the estimated (imported) goods by the declarant (customs representative) 
due to the fact that on the date of registration of the declaration of goods in accordance with 
terms of forei gn trade contract documents there is no exact information necessary to calculate 
customs value, the declarant (customs representative) has the right to get valued (imported) 
goods in the manner prescribed by customs legislation of the Customs Union.  
The or der of application of suspended procedure on determining the customs value that 
establishes cases of applying suspended procedures on determining the customs value of goods, 
specifics of applying methods on transaction value of imported goods on condition of applying 
suspended procedure on determining the customs value, as well as the procedure for declaring 
and control of the customs value of goods, specifics of calculating and payment of customs duties 
and taxes for such cases is determined by the Decisio n of Customs Union Commission.   G/VAL/N/1/KAZ/1  
 
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  Article  12. Using of terms  
The Parties shall have the right to use in their national legislations the terms synonymous to the 
terms employed in this Agreement.  
Article  13. Arbitration and amendment procedure  
Any dispute betw een the Parties related to the application or interpretation of this Agreement shall 
be resolved through consultations and negotiations between the Parties, and if consent is not 
achieved, the dispute shall be submitted for review by the Court of Justice o f the Eurasian 
Economic Community.  
At the agreement of the Parties amendments may be made to this Agreement in the form of 
separate protocols.  
Article 14.  Order of coming into force, accession to and exit from  
The procedure for entering into force of the A greement, joining by the Parties thereto and 
withdrawal therefrom shall be stipulated in the Protocol on the Procedure of Entering into Force of 
the International Treaties that Constitute the Contractual and Legal Framework of the Customs 
Union, their Denu nciation and Annexation of 6 October 2007.  
Done in the city of Moscow on 25 January 2008 in one original in the Russian language.  
The original of this Agreement shall be kept by the Integration Committee of the Eurasian 
Economic Community, which, being a d epositary of this Agreement, shall forward its true copy to 
each member State of the Customs Union.  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision  
of the  Commission of the Custom Union  
No. 512 of 18 November 2010  
Regulation on Features on Determination of Customs Value of the Was tes Formed as a 
Result of Processing Foreign Goods  
I. General provisions  
1.  This Regulation is developed according to Articles 246 and 271 of the Customs Code of the 
Customs Union (hereinafter: Code).  
2.  This Regulation establishes the procedure for dete rmination of customs value of the wastes 
formed as a result of processing foreign goods, placed under the customs procedure of processing 
on customs area or the customs procedure of processing for internal consumption (hereinafter:  
wastes).  
The Regulation  is developed based on the provisions of the Agreement on the Determination of 
Customs Value of Goods, Transferred Across Customs Border of t he Customs Union, of 
25 January  2008 (hereinafter:   Agreement).  
3.  Customs value of the wastes is not determined i n the case when the wastes indicated in 
paragraph 2 of present Regulation are processed up to the condition not suitable for their further 
commercial use (paragraph 1 of Article 246 and paragraph 1 of Article 271 of the Code).  
4.  For the purposes of deter mination of customs value the wastes is considered as the goods 
imported into customs territory of the Customs Union in this condition.  
II. Rules of the applications of methods of determination of customs value  
5.  If the wastes formed as a result of proce ssing foreign goods, placed under the customs 
procedure of processing on customs territory or the customs procedure of processing  for internal 
consumption, according to its quality characteristics are  similar to these foreign goods, the 
customs value of the estimated wastes is the customs value of these foreign goods multiplied by 
the proportion of quantity of the estimated wastes to the total quantity of the foreign goods, 
specified in the document on the conditions of processing foreign goods.  
Informati on on such wastes specified in the first subparagraph of this paragraph, is given 
separately in the document on conditions of processing goods on customs territory (Article 244 of 
the Code) or the document on conditions of processing goods for internal con sumption (Article 269 
of the Code).  
6.  Customs value of the wastes, which has not been specified in paragraph 5 of present 
Regulation, is determined according to paragraphs 7 -9 of present Regulation.  
7.  The method of determination of the customs value of  the goods, stipulated in Article 4 of the 
Agreement, can be applied in relation to the estimated wastes in case of observance of the 
conditions, stipulated in paragraph 1 of Article 4 of the Agreement if the service provision 
agreement on processing goods  provides for the sale of the wastes on customs territory of the 
Customs Union and the  declarant submits  the invoice and/or other payment and settlement 
documents confirming the price, actually paid or liable to be paid for the wastes.  
8.  When using for  determination of customs value of the wastes of methods of determination of 
the customs value, established by Articles 6 -8 of the Agreement, the goods are considered 
identical to the estimated wastes or homogeneous with them if they are made on customs ar ea of 
the Customs Union.  
In case of impossibility to determine the customs value of the wastes according to Articles 6 -8 of 
the Agreement, their customs value is determined by the method, stipulated in Article 10 of the 
Agreement.  G/VAL/N/1/KAZ/1  
 
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  The method of determinati on of the customs value of the goods, stipulated in Article 9 of the 
Agreement, is not applied for the determination of customs value of the wastes.  
9.  Determination of customs value of the wastes by the method, stipulated in Article 10 of the 
Agreement, is done on the basis of flexible application of methods of determination of customs 
value of the goods established by Articles 4, 6 -8 of the Agreement.  
In case of determination of customs value of the wastes the following can be used, in particular:  
а)  selling price of the estimated wastes in case of their first sale on customs area of the 
Customs union to the buyer who is not connected to one of participants of the transaction on 
conversion of the foreign goods;  
b)  selling price of the goods identi cal to the estimated wastes and/or homogeneous with them, 
sold to the buyer who is not connected to one of participants of the transaction on 
conversion of the foreign goods.  
III. Final provisions  
10.  For the confirmation of the declared customs value of the wastes by the declarant the 
following documents shall be provided:  
-  the document on the conditions of  processing goods on customs territory (Article 244 of the 
Code) or the document on the conditions of processing goods for internal consumption 
(Article 269 of the Code);  
-  depending on the applied method of determination of customs value of the wastes, 
documents according to Annex No. 1 to the Procedure for declaration of customs value of 
goods (Decision of the Commission of the Customs Union No. 37 6 dated 
20 September  2010).  
11.  In case of customs procedures of destruction and refusal for the benefit of the state related to 
the wastes, their customs value is not determined and not declared.  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Ec onomic 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 Imported Goods (Method 1)  
I.  General Provisions  
1.  These Rules shall be used in the applic ation of the Method on determination of  the customs 
value of goods according to the transaction value of imported goods (Method 1), established by 
Article 4 of the Agreement on the Determination of Customs Value of Goods, Transferred Across 
Customs Border  of the Customs Union of 25 January 2008 (hereinafter:  Agreement).  
2.  These Rules are based on the provisions of the Agreement, the Agreement on Implementation 
of Article VII of the General Agreement on Tariffs and Trade 1994, including the Interpretativ e 
Notes thereto, as well as the materials of the Technical Committee on Customs Valuation of the 
World Customs Organization with the aim to ensure a uniform application of the Method 1.  
3.  The customs value of goods imported into the common customs terri tory of the Customs Union 
(hereinafter: the customs territory of the Customs Union), in accordance with paragraph 1 of 
Article 4 of the Agreement shall be the transaction value, that is the price actually paid or payable 
for the goods when sold for export to the customs territory of the Customs Union and adjusted in 
accordance with the provisions  of Article 5 of the Agreement provided that the conditions specified 
in paragraph 1 of Article 4 of the Agreement are met.  
Sale of goods for export to the customs territory of the Customs Union means that the goods are 
subject of contract of sale in accordance with the foreign economic agreement (contract) 
(hereinafter:  sale and purchase transaction).  
4.  Price actually paid or payable is the total payment made or to be made by the buyer to seller 
directly or other person for the benefit of the seller .  In this case, the payment need not 
necessarily take the form of a transfer of money and payment may be made by way of letters of 
credit or negotiable instruments (shares, bonds, checks, ordinary or exchanged bill, order, 
warrant, certificate, etc.).  At the conclusion of transactions by related parties, payments between 
the seller and the buyer may be carried out without the actual funds transfer, which is confirmed 
by accounting documents.  
These payments may be made not only directly, that is, directly to the seller, but also indirectly, to 
the third party that is for the benefit of the seller, for example, by discharging all or part of the 
debts of the seller.  
Activi ties undertaken by the buyer on the buyer's own account, other than those for which an 
adjustment is provided in Article 5 of the Agreement, are not considered to be an indirect 
payment, even though they might be regarded as of benefit to the seller and th e costs of such 
activities shall not be added to the price actually paid or payable in determining the customs value 
of the imported goods.  
5.  As a basis for determining the customs value of imported goods in respect of which at the date 
of registration of the declaration of goods by the customs body the price has not been actually 
paid, the payable price for the goods in accordance with the sale and purchase transaction shall be 
used.  
II. Conditions of Use of the Method 1  
6.  In cases where imported good s are not subject of contract of sale, the Method 1 shall not be 
applied for the purpose of determining the customs value.  
In particular, such cases might be when importing goods into the customs territory of the Customs 
Union:  G/VAL/N/1/KAZ/1  
 
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  - by gratuitous contracts, e specially by deeds of gift, gratuitous supply (for example, the 
contract of gratuitous sup ply of advertising, exhibition samples);  
- by lease contracts;  
- by intermediary contract, especially under the commission agreement, consignment 
agreement, agency ag reement that are not contain the price at which goods are sold for 
export to the customs territory of the Customs Union;  
- by loan agreements, trade credit, for which the goods or equivalent of the goods returned to 
the owner;  
- for the examination, assess ment (confirmation) of compliance (including research, testing, 
checking, experimentation, and display the properties and characteristics);  
- as a contribution to the charter capital (fund).  
7.  The customs value of imported goods in accordance with paragr aph 3 of Article 2 and 
paragraph 3 of Article 5 of the Agreement shall be determined by the Method 1 under the 
availability of reliable, quantifiable and documented information, including the information needed 
to confirm the price actually paid or payable , and implementation of additional charges to this 
price.  
8.  The customs value of imported goods shall be determined by the Method 1 under the following 
conditions provided in paragraph 1 of Article 4 of the Agreement:  
a) absence of restrictions on the ri ghts of the buyer for the use and disposal of goods.  
Thus, there may be a transaction under which the customer is limited in its rights to these goods 
despite the fact that he is a new owner of the goods.  
Restrictions on the rights of the buyer for the use  and disposal of imported goods shall not 
preclude the application of the Method 1, if such restrictions:  
- are set by a joint decision of the Customs Union 's Bodies;  
- limit the geographical area in which the goods may be resold;  
- do not significantly in fluence the value of the goods.  
Example:  The seller requires that the buyer will not sell cars or will not show them until the date 
specified as the launch of sales of the model. This restriction does not significantly 
influence the value of cars, so the Method 1is applicable.  
In all cases, when the result of the analysis of this transaction revealed the presence of restrictions 
on the rights of the buyer for the use and disposal of imported goods, the main criterion for 
determining the applicability of th e Method 1 shall be the nature (entity) of this restriction and its 
influence on the price actually paid or payable for such goods.  The Method 1 is applicable if the 
restriction had no influence on the price or the extent of this influence is insignifican t, which is 
confirmed with documentary proof;  
b)  the sale of imported goods or their price are not subject to some conditions or consideration 
for which a value cannot be determined quantitatively with respect to the goods.  
The Method 1 shall not be appl ied if the sale and purchase transaction  provides a condition that 
affects the sale or price of imported goods but determination and confirmation with documentary 
proof of its quantitative (i.e., in terms of value) affect on the price of these goods are no t possible.  
In particular, the implementation of the sale and purchase transaction  may provide the following:  
- the seller sets the price for the imported goods under condition that the buyer will also 
purchase other goods in specified quantities;  
- the pr ice determination of the imported goods depends on the price (prices) at which the 
buyer of the imported goods sells other goods to the seller of the imported goods  
- the set of price is based on the form of payment, not related to the imported goods, such  as 
when the imported goods are semi -finished goods, which are provided by the seller under 
condition that the seller gives the buyer a certain number of finished products;  G/VAL/N/1/KAZ/1  
 
- 19 - 
 
  - the set of price of the imported goods depends on certain services provided by th e buyer to 
the seller.  
In such cases, the price of imported goods shall be affected by specific conditions of individual 
character that are specific to a particular sale to the buyer.   Thus, there is some deviation from the 
normal trade practices in a free , competitive market of the goods.  
If it is possible to determine the value of the deal, it is necessary to carry out an appropriate 
adjustment to the price actually paid or payable in the calculation of the customs value of imported 
goods. In this case t he Method 1 is applicable.  
The conditions related to the production or marketing of the imported goods, does not exclude the 
use of the Method 1, including the case if the buyer provides to the seller design documents 
carried out in the customs territory o f the Customs Union, or the marketing of the imported goods 
at their own expense (including pursuant to the agreement with the seller) and marketing costs 
are not included in the price of the transaction;  
c)  no part of the income or proceeds of any subseq uent resale, disposal or use of the goods by 
the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment 
can be made in accordance with the provisions of Article 5 of the Agreement.  
Thus, the conditions of the sale and pur chase transaction  may stipulate that the buyer shall 
transfer to the seller a part of the proceeds of the subsequent resale of the imported goods.  
If this condition is stipulated in such a way that it is possible to define in terms of value the 
amount to b e transferred to seller of imported goods, and make the appropriate additional charge 
to the price actually paid or payable, the Method 1 shall be applied.  The Method 1 shall not be 
applied if determination in terms of value of amount to be transferred is  not possible (for example, 
set a percentage of the estimated income, which value is unknown at the date of registration of 
the declaration of goods);  
d)  the buyer and seller are not related, or where the buyer and seller are related, that the 
transaction  value is acceptable for customs purposes under the provisions of paragraphs 4, 
4.1 and 4.2 of Article 4 of the Agreement.  
The buyer and seller shall be considered as related if in accordance with paragraph 1 of Article 3 of 
the Agreement specified persons  satisfy at least one of the following conditions:  
- they are officers or directors of one another's businesses; they are legally recognized 
partners in business, that is bound by contractual relations, act for profit and jointly bear the 
costs and losses associated with the implementation of joint activities;  
- they are employers and an employees, servants;  
- any person directly or indirectly owns, controls or holds 5 % or more of the outstanding 
voting shares of both of them;  
- one of them directly or indi rectly controls the other;  
- both of them are directly or indirectly controlled by a third person;  
- together they directly or indirectly control a third person;  
- are relatives or members of the same family.  
The term "person" includes both juridical and n atural persons.  
Determination of the influence of the relationship between the seller and the buyer on the price 
actually paid or payable for the imported goods shall be carried out in accordance with Section IV 
of these Rules.  
III. Additional charges to t he price actually paid or payable for the imported goods  
9.  In determining the customs value of imported goods by the Method 1 there shall be added to 
the price actually paid or payable for the imported goods:  G/VAL/N/1/KAZ/1  
 
- 20 - 
 
  a)  The following, to the extent that they ar e incurred by the buyer but are not included in the 
price actually paid or payable for the imported goods:  
-  remuneration to intermediaries (agents) and brokers fees, except fees for the 
purchase, paid by the buyer to the agent (intermediary) for providin g services of its 
representation abroad related to the purchase of the imported goods;  
- cost of containers which are treated as being one for customs purposes with the goods 
in question;  
- cost of packing whether for labour or materials;  
b)  value, appo rtioned as appropriate, of the following goods and services where supplied 
directly or indirectly by the buyer free of charge or at reduced cost for use in connection 
with the production and sale for export of the imported goods to the customs territory of  the 
Customs Union, to the extent that such value has not been included in the price actually 
paid or payable:  
-  Raw materials, materials, components, semi -manufactured goods and similar goods 
incorporated in evaluated  (imported) goods;  
- Tools, dies, moulds and similar goods used in the production of evaluated (imported) 
goods;  
- Materials consumed  in the production of evaluated (imported) goods;  
Engineering, development, engineering and construction works, artwork, design, drafts and 
sketches undertaken  outside the customs territory of the Customs Union and necessary for the 
production of evaluated (imported) goods.  
c)  value of any part of the proceeds of any subsequent resale, disposal or use of the imported 
goods that accrues directly or indirectly to  the seller.  
d)  cost of transport (transportation) of goods to the airport, port or other place of entry into 
the customs territory of the Customs Union;  
e)  cost of handling goods and other operations associated with the transport (transportation) to 
the airport, port or other place of entry into the territory of the Customs Union;  
f)  cost of insurance related to the operations mentioned in subparagraph "d" and "e" of this 
paragraph.  
g)  royalties and licence fees (including payments for patents, tradem arks, copyrights) related 
to the imported goods that the buyer must pay or will have to pay, either directly or 
indirectly, as a condition of sale of the imported goods, to the extent that such royalties and 
fees are not included in the price actually paid  or payable.  
10.  In the  apportionment  of the price of the elements referred to in the third paragraph of 
subparagraph "b" of paragraph 9 of these Rules, the value of the elements and the method of 
apportionment  of value of imported goods shall be taken in to account.  The apportionment of 
these elements should be made in a reasonable manner appropriate to the circumstances 
depending on the availability of documents by the declarant (customs representative) and in 
accordance with generally accepted accountin g principles.  
Concerning the value of the element, if the importer acquires the element from the seller not 
related to the importer at a given cost, the value of the element is that cost.  If the element was 
produced by the importer or by a person related  to the importer, its value would be the cost of 
producing it.  If the element had been previously used by the importer, regardless of whether it 
had been acquired or produced by such importer, the original cost of acquisition or production 
would have to b e adjusted downward to reflect its use in order to arrive at the value of the 
element.  Once a value has been determined for the element, it is necessary to apportion that 
value to the imported goods  in one of the following ways:  
- value might be apportion ed to the first shipment  of the imported goods;  
- value of the elements might be apportioned over the number of units produced up to the 
time of the first shipment ; 
- value of elements might be apportioned  over the entire elements sold in accordance with 
the conditions of the sale and purchase transaction.  G/VAL/N/1/KAZ/1  
 
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  Example : The buyer provides the producer with a mould to be used in the production of goods 
and contracts with the producer to buy 10,000 units of goods.  By the time of arrival 
of the first shipment of imported goods of 1 ,000 units the producer has already 
produced 4,000 units of goods. In this case the value of the mould shall be 
apportioned either on 1 ,000 or 4 ,000 or 10 ,000 units of goods.  
11.  In determining the additional charge for goods and servic es referred to in the fifth paragraph 
of subparagraph "b" of paragraph 9 of these Rules the data contained in the accounting documents 
of the buyer shall be used, provided that the data is in accordance with generally accepted 
accounting principles as far as possible.  
For those elements supplied by the buyer which were purchased or leased by the buyer, the 
addition would be the cost of the purchase or the lease.  No addition shall be made for those 
elements available in the public domain, i.e. in state or m unicipal ownership, other than the cost of 
obtaining copies of them.   The ease with which it may be possible to calculate the values to be 
added will depend on a particular firm's structure and management practice, as well as its 
accounting methods   
Exampl e:  The organization imports into the customs territory of the Customs Union, a variety of 
goods from Germany, France and the UK. For the production of goods design centre  of 
the organization, located outside the customs territory of the Customs Union, the  
patterns are available free of charge for use in the manufacture of these goods to 
organizations in Germany, France and the UK.  At the same time accounting policy 
design centre  allows the organization to provide the importing cost data patterns for 
each product separately. In this case, the additional charge to the price actually paid 
or payable for the goods shall be made on the basis of data received from the design 
centre . 
In another case, the accounting policy design centre  allows us to provide inform ation on the total 
costs without reference to individual goods.  In this case, additional charge in respect of imported 
goods shall be based on the total cost design centre  for all products, which are used in the 
manufacture of patterns design centre , appo rtioned on the basis of unit price.  
Variations in the above circumstances will, of course, require different factors to be considered in 
determining the proper method of allocation.   In cases where the production of the element in 
question involves a numbe r of countries and over a period of time, the adjustment should be 
limited to the value actually added to that element outside the customs territory of the Customs 
Union.  
12.  In determining the customs value of imported goods additions to the price actua lly paid or 
payable, not specified in paragraph 9 of these Rules, shall not be added.  
IV. Determination of the influence of the relationship between the seller and the buyer 
on the price actually paid or payable for the imported goods  
13.  Information abou t the relationship between the seller and the buyer, as well as its influence 
on the price actually paid or payable, shall be declared by the declarant (customs representative) 
in the declaration of customs value in accordance with the Order of declaration  of customs value of 
goods, approved by Decision of the Commission of the Custom Union No. 376 "On Orders of 
Declarations, Control and Adjustment of the Customs Value of Goods" of 20 September 2010.  
The fact that the buyer and the seller are related shall not in itself be grounds for regarding the 
transaction value as unacceptable for the purposes of determination of the customs value of 
goods.  In order to confirm the absence of the influence of the relationship between the seller and 
the buyer on the pric e actually paid or payable, the declarant (customs representative) may 
submit in the declaration process the documents and information, which reflect the circumstances 
surrounding the sale  in accordance with paragraph 4.1 of Article 4 of the Agreement, or 
documents and information demonstrating that the transaction value of imported goods closely 
approximates to one of the test values specified in paragraph 4.2 of Article 4 of the Agreement.  
14.  If in the process of control of the customs value of the impo rted goods, the customs body has 
not found signs of influence of the relationship between the seller and the buyer on the price G/VAL/N/1/KAZ/1  
 
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  actually paid or payable, i.e. the grounds for regarding the transaction value as unacceptable for 
the purposes of determining t he customs value of goods, the customs value of imported goods 
declared by the declarant (customs representative) shall be accepted without additional 
examination stipulated in Article 69 of the Customs Code of the Customs Union (hereinafter:   the 
Code) pr ovided that there are no other signs of unreliability of information stated on the customs 
value of the goods, established in the Order of control of the custom value of goods, approved by 
the Decision of the Commission of the Custom Union No. 376 "On Orde rs of Declarations, Control 
and Adjustment of the Customs Value of Goods" of 20 September 2010 (hereinafter:  the Order of 
Control).  In particular, if the customs body has either reliable pricing information, or information 
about the customs value of iden tical or similar goods under comparable conditions of import of 
goods or information that previously examined pricing mechanism of imported goods has been 
proven of no influence on relationship between the seller and the buyer on the price of these 
goods, on the basis of such information, the customs body may conclude that the relationship 
between the seller and the buyer did not influence the price actually paid or payable.  
15.  If in the process of control of the customs value of the goods prior to releas e of goods in the 
terms, established by Article 196 of the Code, the customs body has found signs of the influence of 
the relationship between the seller and the buyer on the price actually paid or payable, the 
customs body shall take a decision on the add itional examination in accordance with the Order of 
Control taking into account the provisions of paragraphs 17 -25 of these Rules.  
Also, if documents and information which reflect the circumstances surrounding the sale  submitted 
by the declarant (customs r epresentative) do not eliminate found signs of the influence of the 
relationship between the seller and the buyer on the price actually paid or payable for the 
imported goods, the declarant (customs representative) has the right to submit documents and 
information confirming that the transaction value of imported goods closely approximates to one of 
the test values.  
If the declarant (customs representative) proves that the value of the transaction closely 
approximates to one of the test value, the customs b odies shall not require from the declarant 
(customs representative) to provide the documents and information, which reflect the 
circumstances surrounding the sale , in order to prove the absence of the influence of the 
relationship between the seller and th e buyer on the price actually paid or payable for the 
imported goods.  Conversely, if submitted by the declarant (customs representative) documents 
and information reflecting the circumstances surrounding the sale confirm the absence of the 
influence of th e relationship between the seller and the buyer on the price actually paid or payable 
for the imported goods, the customs body shall not require from the declarant (the customs 
representative) an evidence that the transaction value closely approximates to one of the test 
values.  
16.  If the declarant (customs representative) has not submitted either documents and information 
confirming that the transaction value closely approximates to one of the test values, or the 
documents and information that reflect the circumstances surrounding the sale , including the 
additional information requested by the customs body, or any explanation of the reason why the 
requested documents and information cannot be provided, or submitted documents and 
information do not elimina te the found signs of the influence of the relationship between the seller 
and the buyer on the price actually paid or payable for the imported goods, the customs body shall 
make a decision on adjustment of the declared customs value of goods in accordance  with 
paragraph 4 of Article 69 of the Code.  
Proof of the absence of the influence of relationship between the seller and the buyer on the price 
actually paid or payable for the imported goods on the basis of examination of the circumstances 
surrounding th e sale  
17.  In order to determine the influence of the relationship between the seller and the buyer on 
the price actually paid or payable for the imported goods, customs body shall examine and analyse 
the circumstances surrounding the sale , including the way in which the buyer and seller organize 
their commercial relations and the way in which the price in question was arrived at . G/VAL/N/1/KAZ/1  
 
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  18.  To confirm the absence of influence of the relationship between the seller and the buyer on 
the price actually paid or pay able, the declarant (customs representative) shall provide the 
documents and information demonstrating, for example, that:  
a)  considered price had been settled in a manner consistent with the normal pricing practices 
of the industry in question ; 
b)  considered price had been settled with the way the seller settles prices for sales to buyers 
who are not related to the seller ; 
c)  considered price is adequate to ensure recovery of all costs plus a profit which is 
representative of the seller's overall profit  realized over a representative period of time (for 
instance, on an annual basis) in sales of goods of the same class or kind . 
19.  If in the result of the analysis the customs body has found that the buyer and the seller, being 
related parties, buy from a nd sell to each other  on the same conditions, including the comparable 
prices (i.e. prices at the same level) as if they were not related persons, this fact is evidence that 
the relationship between the seller and the buyer did not influence the price actu ally paid or 
payable. In this case, the transaction value shall be acceptable for the purposes of determining the 
customs value of goods.  
Proof of the absence of the influence of relationship between the seller and the buyer on the price 
actually paid or p ayable for the imported goods with the use of the test values  
20.  In order to prove the absence of the influence of relationship between the seller and the buyer 
on the price actually paid or payable for the imported goods, the declarant (customs 
represen tative) shall provide the documents and information demonstrating that the transaction 
value of imported goods closely approximates to one of the following test values  occurring at or 
about the same time  in which the imported goods crossed the customs bord er of the Customs 
Union:  
a)  transaction value in sales to unrelated buyers of identical or similar goods for export to the 
customs territory of the Customs Union. In this subsection the term "related persons" is 
used according to the definition establishe d in paragraph 1 of Article 3 of the Agreement;  
b)  customs value of identical or similar goods as determined under Article 8 of the Agreement;  
c)  customs value of identical or similar goods as determined under Article 9 of the Agreement.  
21.  Paragraph 2 0 of the Rules provides the opportunity for the declarant (customs representative) 
to demonstrate that the transaction value closely approximates to the test values, previously 
accepted by the customs body and therefore is acceptable for the determination of the customs 
value of the goods according to the Method 1.  
If the customs body has already sufficient information that one of the test values closely 
approximates to the value of the transaction, it shall not request from the declarant (customs 
represent ative) additional information demonstrating that the transaction value closely 
approximates to this test value.  
22.  When using the test values to proof the absence of the influence of relationship between the 
seller and the buyer on the price actually pai d or payable for the imported goods, it should be kept 
in mind that between compared values some differences are allowed.  Thus, in determining 
whether the transaction value of the imported goods closely approximates  to the test value, it 
should be noted t hat for one type of goods a small (insignificant) difference in the price might be 
unacceptable, whereas for the other type of goods a large (significant) difference in the price 
might be acceptable, i.e. in determining the degree of closeness of the trans action value of the 
imported goods to the test value it shall be assessed in particular, whether the difference in the 
price of goods is significant in commercial relations.  
23.  Since it is not possible to establish a uniform standard to all cases of dete rmining the degree 
of closeness of the transaction value of the imported goods to the test value, it is necessary to 
take into account the influence of different factors in each case, including:  
a)  nature of the goods.  G/VAL/N/1/KAZ/1  
 
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  The goods the price of which depend s on the value of other goods (for example, the price of 
jewellery  depends on the price of precious metals and precious stones made of them), the price 
difference might be substantial.  
For certain types of goods small differences in specifications might su bstantially influence their 
price.  
Example 1:  Two computers can perform the same functions, but one of them has a capacity 512 
MB of RAM, and the other 2 GB, as a result their price will be significantly different.  
It should be noted that some goods have a quickly updated product range, but at the same time, 
they can be on the market for a long time. Thus, the longer these products are on the market, the 
lower the price. These products include mobile phones, computers, laptops, computer or video 
games, etc .; 
b) season in which the goods are imported, and the time of sale of goods.  
Example 2:  Vegetables, fruits, and flowers are sold at prices lower in the season than in other 
periods, and the price is more expensive in the pre -holiday period.  
In the case of  clothing and sports equipment situation is reversed.  Thus, the prices of winter 
clothes and sports equipment (for example, skis, skates) at the beginning of winter i.e. in the 
season are higher than the prices for the same products in the summer.  
The tim e of sale of goods can also influence the price.   This refers to some goods sold in the 
market or auction (such as perishable goods), because the price of such goods in the morning can 
be higher than the price of the same goods in the evening, due to the c hange in status of goods;  
c)  conditions of implementation of sale and purchase transaction.  
In the analysis of the conditions of implementation of sale and purchase transaction  it is necessary 
to examine any differences:  
- in the commercial level of sales . When taking into account information about the differences 
in the commercial level of sales, it is necessary to take into account the position occupied by 
the buyer in the sale of goods, in particular whether the buyer assumes the subsequent 
wholesale di stribution of goods, the subsequent retail sale of goods or use of the goods for 
their own use.  Moreover, it is necessary to take into consideration the position occupied by 
the seller on the market of these goods, i.e., whether the goods were sold direct ly by the 
manufacturer, wholesaler, authorized dealer and so on;  
- in the amount of goods.  The unit price might be set according the amount of goods 
purchased by the buyer;  
- costs usually incurred by the seller in sales if the seller and the buyer are no t related 
persons, compared with the costs that is not incurred by the seller in sales if the seller and 
the buyer are related persons;  
- in terms of payment, i.e. whether the buyer pays for goods in advance (makes an advance 
payment before receipt of the goods) or to pay for goods after receiving (i.e., there is a 
subsequent payment);  
- in discounts made by the seller to the buyer due to their long -term relationships;  
d)  additional charges referred to in Article 5 of the Agreement. For example, the differ ences in 
the costs for containers and packing: estimated goods are imported into the customs 
territory of the Customs Union in rented (returnable) containers, and the goods used for the 
comparison are in the purchased container; therefore, the transaction value in the sale of 
the mentioned goods might be different.  
24.  Declarant (customs representative) if necessary, may submit the documents demonstrating 
the amount of difference between the transaction value and the test value, due to differences in 
factors, influence of which is taken into account in determining the degree of closeness of the 
transaction value of the imported goods to the test value.  G/VAL/N/1/KAZ/1  
 
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  25.  If the declarant (customs representative) demonstrate that the transaction value closely 
approximates  to one of the test value, the transaction value shall be accepted as acceptable for 
the purposes of determining the customs value of goods and the customs value of goods shall be 
determined by the Method 1.  
In accordance with paragraph 6 of Article 4 of t he Agreement the test values shall be used by the 
initiative of the declarant (customs representative) for the purpose of comparison only and cannot 
be used as a basis for determining the customs value of the goods.  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium o f 
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 Transaction Value of Identical Goods (Method 2) and According to the 
Transaction Value of Similar  Goods (Method 3)  
I.  General provisions  
1.  These Rules shall be used in the application of the methods on determination of customs value 
of goods  established by Articles 6 and 7 of the Agreement on the Determination of Customs Value 
of Goods, Transferred  Across Customs Border of the Customs Union of 25 January 2008 
(hereinafter: Agreement).   
2.  These Rules are based on the provisions of the Agreement, the Agreement on Implementation 
of Article VII of the General Agreement on Tariffs and Trade 1994, incl uding Interpretative Notes 
thereto, as well as the materials of the Technical Committee on Customs Valuation of the World 
Customs Organization in order to ensure a uniform application of the methods on determination of 
customs value of goods according to t he transaction value of identical goods (Method 2) and 
according to the transaction value of similar goods (Method 3).  
3.  The order and conditions for determining the customs value of goods imported into the 
common customs territory of the Customs Union (hereinafter:  the customs territory of the 
Customs Union) according to the Method 2 and the Method 3 are similar, except that in the 
application of one method information about identical goods are used, and in the application of the 
other - about similar goods. As a result, the term "identical or similar goods" is used in these 
Rules, as appropriate.  
4.  In determining the customs value of goods according to the Method 2 or the Method 3, the 
transaction value of identical or similar goods are used respect ively.  
Transaction value of identical or similar goods is the customs value of goods that has been 
previously determined under Article 4 of the Agreement and accepted by the customs body.  
5.  In the case of application of the Method 2 or the Method 3 in ac cordance with paragraph 1 of 
Article 2 of the Agreement consultation between the customs body and the declarant (customs 
representatives) can be held for justified choice of the cost basis for determining the customs 
value of goods according to one of thes e methods.  
During consultations between the customs body and the declarant (customs representative) the 
requirement of commercial secret must be complied, as stipulated in paragraph 1 of Article 2 of 
the Agreement.  
II. Identical and similar goods  
6.  Paragraph 1 of Article 3 of the Agreement stipulates that:  
identical goods - goods which are the same in all respects, including physical characteristics, 
quality and reputation. Minor differences in appearance shall not constitute grounds for recognition 
of goods as non -identical, if in other respects these goods meet the requirements of this paragraph 
and the fourth paragraph of this provision;   
similar goods - goods that are not identical in all respects, but have similar characteristics and 
consist of simi lar components, made of the same materials, allowing them to perform the same 
functions as estimated (imported) goods, and to be commercially interchangeable.  In determining 
whether the goods are similar, such factors as quality, reputation and existence of a trademark 
shall be considered;  G/VAL/N/1/KAZ/1  
 
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  goods shall not be regarded as identical or similar, if they are not made in the same country as 
estimated (imported) goods, or if engineering , development, artwork, design work, and plans and 
sketches, and other simil ar work were carried out in relation to these goods in the customs 
territory of the Customs Union.  The term "produced" in relation to goods also means "grown", 
"mined", "manufactured" (including through the goods installation, assembly or disassembly)." 
Identical or similar goods produced by a different person other than the manufacturer of estimated 
(imported) goods, shall be taken into account only when there are no identical or similar goods of 
the same manufacturer, or the available information is not considered to be acceptable.    
Example 1 :  Two identical cars in all respects (the same brand, the same configuration, etc.), but 
that differ in colour , which is a discrepancy in terms of appearance, are imported into 
the customs territory of the Customs Union.  
If the discrepancy in colour  did not affect the price of goods, the discrepancy can be attributed to 
marginal differences and cars shall be recognized identical. However, if unique colours , airbrush, 
art toning, etc. were used during a painting of o ne of the cars under consideration, which had a 
significant influence on the price, these cars cannot be considered identical.  
Example 2 : Different buyers imported steel sheets of one brand, made of carbon steel, the same 
according to the accuracy of rolli ng of the material status and the edge type into the 
customs territory of the Customs Union, but they are to be used for different 
purposes.  
Despite the fact that one buyer intends to use the sheets in the manufacture of car bodies, and the 
other - in the manufacture of stoves, these steel sheets shall be considered identical.  
Example 3 : Identical cotton in all respects of the same manufacturer is imported into the customs 
territory of the Customs Union by two buyers in the same amount, but at different 
prices.  It was found that one of the buyers concluded a long -term contract with the 
manufacturer, providing repeated goods delivery, and the second buyer - a contract 
on a one -time goods delivery. Given these circumstances, the manufacturer fixes 
different p rices for these buyers. Thus, the difference in the price of imported cotton 
fabric is caused by the difference in commercial levels of sales.    
In this case, cotton fabric imported by a buyer will be identical to cotton imported by another 
buyer.  Howeve r, in accordance with paragraph 1 of Article 6 of the Agreement the transaction 
value should be adjusted in light of differences in commercial levels of sales.  
Example 4 : Two lots of women's dresses are imported into the customs territory of the Customs 
Union. Dresses from both lots are similar in appearance (one style), sewn on one 
sample of the same quality,  100% pure silk, but have different sizes and colours . 
In addition, the dresses from one lot were produced under the famous fashion brand 
and dresses  from the other lot were not.  
In this case, a significant factor in determining the identity of the goods is the presence of the 
famous fashion brand, which affects the reputation of the product on the market.   Name of a 
famous fashion designer provides fo r a different level of prices and other market unlike the dresses 
of the second lot, produced under the not so famous fashion brand.  In this regard, dresses from 
the first lot and dresses from the second lot cannot be considered identical or similar.  
Example 5 : Rubber tires, identical in type (winter tires), size, speed rating, load index, made by 
two different manufacturers in the same country are imported into the customs 
territory of the Customs Union.  However, each manufacturer has its own trademark.  
However, the tires produced by these manufacturers are made in accordance with the 
same standard, have the same quality, the same reputation in the market and are 
used for the production of cars in the customs territory of the Customs Union.  
Due to the fa ct that these rubber tires are manufactured under different trademarks, they are not 
identical in all respects and cannot be considered as identical.   However, the rubber tires have the 
same characteristics and the same reputation in the market, which give s them the ability to 
perform the same functions and to be commercially interchangeable.  Thus, given the fact that G/VAL/N/1/KAZ/1  
 
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  rubber tires are manufactured in accordance with the same standard, of the same material and 
enjoy the same reputation in the market and are  commercially interchangeable, they can be 
considered similar.  
Example 6 : Regular sodium peroxide for bleaching and special sodium peroxide (special quality) 
for laboratory studies are imported into the customs territory of the Customs Union. 
Special sodi um peroxide is made of highly purified powdered form ingredients and 
therefore the price of special sodium peroxide is higher than the price of regular 
sodium peroxide.   Regular sodium peroxide cannot be used instead of the special 
peroxide solution, as th e level of purification of regular sodium peroxide is not suitable 
for use in the laboratory.   
Whereas the goods are not the same in all respects, they cannot be considered as identical goods.  
Due to the high prices of special sodium peroxide it is inapp ropriate to use it for bleaching, and the 
regular sodium peroxide is not suitable for use in the laboratory.  Therefore, despite the fact that 
both types of sodium peroxide have similar characteristics and composition of the components, 
they are not commer cially interchangeable goods. Thus, the regular sodium peroxide and a special 
sodium peroxide cannot be considered similar goods.   
When making the decision to classify goods as identical or similar it is necessary to distinguish 
between the terms "the cou ntry in which the goods are produced" and "country of origin", as an 
important factor to recognize the goods as identical or similar is the country where the goods are 
produced, and not a country which is recognized as the country of origin in accordance w ith the 
rules for determining the country of origin of goods (Article 58 of the Customs Code of the 
Customs Union).  The coincidence of the country in which the goods are produced, and their 
country of origin is more common than the situation when the coun try in which the goods are 
produced is not the country of origin, recognized as such in accordance with the rules for 
determining the country of origin of goods.    
Example 7 : Two cars are imported into the customs territory of the Customs Union, one of wh ich 
is assembled at the plant in Turkey from components and assemblies, manufactured 
in Germany, and the other is made at the plant in Germany.  
Car assembly operations in this case do not meet the criteria for sufficient processing.  In this 
regard, the c ountry of origin of the car, assembled in Turkey, is Germany and a country of 
manufacture is Turkey.   Thus, whereas these vehicles are produced in different countries (one in 
Turkey and one in Germany), they are neither identical nor similar.  
III. Conditio ns of application of the Method 2 and the Method 3  
7.  The customs value of goods imported into the customs territory of the Customs Union can be 
determined according to the Method 2, when the customs value cannot be determined according to 
the transaction  value of imported goods (Method 1), as follows:  
a)  when there are no sale and purchase transaction and the price actually paid or payable for 
the imported goods (goods are transported across the customs border of the Customs Union 
under the agreement, ot her than a contract of sale, for example under the gratuitous 
contract, the lease contract which fixes a monthly lease fee for the use of the product for a 
certain period of time) (paragraphs 1 and 2 of Article 4 of the Agreement);    
b) when at least one of the conditions of application of method 1 imposed by paragraph 1 of 
Article 4 of the Agreement is not fulfilled;  
c)  when there is no reliable, quantifiable and documentary information about the customs 
value of goods, including the information required  to confirm the price actually paid or 
payable, and the implementation of additional charges to the price actually paid or payable 
(paragraph 3 of Article 2 of the Agreement).  
8.  The customs value of goods imported into the customs territory of the Custo ms Union can be 
determined according to the Method 3, when their customs value cannot be determined according 
to the Method 1 and the Method 2 (for example, there is no information on the transaction value of 
identical goods or no documentary information c onfirming the validity and value adjustment G/VAL/N/1/KAZ/1  
 
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  accuracy that takes into account the differences in commercial levels of sales and (or) in quantities 
of identical goods).  
9.  According to paragraph 1 of Article 6, paragraph 1 of Article 7 of the Agreement in determining 
the customs value of estimated (imported) goods according to the Method 2 or Method 3, the 
transaction value of identical or similar goods sold for export to the customs territory of the 
Customs Union and imported into the customs territory of the Customs Union at or about the same 
period of time, as estimated (imported) goods, but not earlier than 90 calendar days before the 
importation of the estimated (imported) goods should be taken as a basis.    
Thus, the Agreement does not specify the per iod of time when identical or similar goods to be sold 
and imported into the customs territory of the Customs Union, but defines it as "at or about the 
same period of time".  
As "at or about the same period of time" for the application of the Method 2 and the Method 3 a 
period of time not exceeding 90 calendar days before the importation of the estimated (imported) 
goods into the customs territory of the Customs Union shall be considered. In order to determine 
such period of time, importation date of estima ted (imported) goods should be the date of arrival 
of goods into the customs territory of the Customs Union.    
Fulfilment  of the condition of identical or similar goods importation into the customs territory of the 
Customs Union within 90 calendar days be fore the importation of estimated (imported) goods does 
not entail automatic acceptance of the transaction value of identical or similar goods as the 
customs value of estimated (imported) goods. In this case, in the choice of "at or about the same 
period o f time", a period of time when the prices for estimated (imported) goods and for identical 
or similar goods are similar should be considered, i.e. market conditions of these goods should be 
considered.  
In determining "at or about the same period of time" such factors as type and nature of the goods, 
a season of the import of the estimated and identical or similar g oods, and trade practice 
(e.g.,  comparative value in the period of both high and falling demand for the goods) should be 
considered.  Thus, for a time the price of goods changes with the change of supply and demand, or 
due to the obsolescence of the goods (the release of more modern and technically advanced 
goods), or due to changes in fashion for some goods, or due to the seasonal nature of the g oods 
(e.g., the price for apples in late summer and the price for the same apples in winter), etc.   
Based on the form and nature of the goods "at or about the same period of time" should be 
determined individually in each case taking into account the spec ific circumstances. Thus, seasonal 
goods should be considered in relation to the time of year (summer clothes collection, harvest 
time, etc.), technical goods (computers, monitors, TVs) – as applied to technical progress: the 
emergence of new, improvement and major distribution of current technology, etc.  
Example : In the production of automobile batteries lead represents a large part of the cost of 
the finished product, which has a stable price on the world market.  If the fluctuations 
in the price of lead are insignificant, the time period for the application of the Method 
2 or the Method 3 may not be limited to the rigid framework (with comparable 
technical and functional characteristics of the batteries).  However, if the price of lead 
will largely increa sed or declined, then in determining "at or about the same period of 
time" for the application of the Method 2 or the Method 3 the period of time should be 
taken into account when prices, in particular for lead, were comparable.  
Thus, "at or about the sam e period of time" means the time period with the same (similar) 
situation on market of the goods with a stable market condition.  
10.  The Method 2 or the Method 3 do not apply if there is no documentary information on the 
import into the customs territory of the Customs Union of identical or similar goods or 
documentary information confirming the validity and value adjustment accuracy of transaction 
value of identical or similar goods, taking into account the differences in commercial levels of sales 
and (or) in quantities of identical or similar goods, as well as a significant difference in the costs 
referred to in sub -paragraphs 4 –6 of paragraph 1 of Article 5 of the Agreement due to differences 
in the distance they are moved (transported), and type of tra nsport used.  G/VAL/N/1/KAZ/1  
 
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  IV.  Adjustment of the transaction value of identical or similar goods  
11.  In the application of the Method 2 or the Method 3 to determine the customs value of 
estimated (imported) goods it is necessary as closely as practicable to use the tr ansaction value of 
identical or similar goods sold at the same commercial level and in substantially the same 
quantities as estimated (imported) goods.  
12.  In considering the issue on adjustment of the transaction value, taking into account the 
difference s in commercial levels of sales, it should be considered the position taken by the buyer in 
the sale of goods, namely, whether the buyer assumes:  
- subsequent wholesale of goods;  
- subsequent retail sale of goods;  
- use of goods for personal use.  
The posit ion occupied by the seller of the goods on the market should be also considered, that is, 
whether the goods are sold directly to the manufacturer, a wholesaler, an authorized dealer, etc.  
13.  The term "in substantially the same quantities" means that the  number of units sold of 
identical or similar goods may be different from the estimated number of estimated (imported) 
goods, and the difference in the quantities is not reflected in the unit price, so a significant factor 
is the unit price.  Thus, if the seller fixes the unit price depending on the number of sold units and 
identical or similar and evaluated (imported) goods, even if the difference in their quantities is 
covered by the same price range (unit price in respect of identical or similar and eval uated 
(imported) goods is the same), this means that the goods are sold in substantially the same 
quantities.  
Example : A certain drug is sold; the unit price is fixed differentiated according to the number of 
packages in the purchased lot:  
- 10 - 50 packag es - 65 currency units per package,   
- 51 - 100 packages - 60 currency units per package;  
- 101 and more packages - 55 currency units per package.  
In this case, the sale in substantially the same quantities means that the number of identical 
goods sold an d the number of evaluated (imported) goods are covered by the same price range, 
for which a unit price is fixed:  products actually may be sold in different quantities, but 
essentially, that is, in terms of unit prices shall be considered as sold in the sa me quantity.  
For example, 110 packages of the goods being valued are imported and there is documentary 
evidence to prove the value of two transactions with identical goods: by the transaction A the 
goods are imported in 150 packages, transaction B - in 10 0 packages.   Besides, there is 
documentary information on the unit price depending on the number of unit in the sold lot. On the 
basis of this information (the price scale) it can be concluded that the estimated (imported) goods 
and the identical goods by transaction A are covered by the same price range (101 or more 
packages) with the price of 55 currency units per package, and identical goods by Transaction B - 
by different price range (from 51 to 100 packages) with the price of 60 currency units per 
package.  Thus, in order to determine the customs value of goods by the Method 2 data of 
transaction A can be used.      
14.  If the transaction with identical or similar goods sold at the same commercial level and in 
substantially the same quantities as estim ated (imported) goods is not identified, information 
about the transaction with identical or similar goods sold at a different commercial level and (or) in 
different quantities should be used, that is information about the transaction with either of the 
following conditions:  
- sale of identical or similar goods is carried out at the same commercial level as the sale of 
estimated (imported) goods, but in different quantities;  
- sale of identical or similar and estimated (imported) goods is carried out at a different 
commercial level but in substantially the same quantities;  
- sale of identical or similar and estimated (imported) goods is carried out at a different 
commercial level and in different quantities.  G/VAL/N/1/KAZ/1  
 
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  After identifying a transaction conforming one o f these conditions, appropriate value adjustments 
should be made in respect of only a quantity factor, or only commercial level factors, or both the 
quantity and commercial level factors.  
The expression "and (or)" for purposes of these Rules allows flexib ility to use the sales and make 
the necessary adjustments if any one of these conditions are fulfilled.  
15.  The existence of differences in commercial levels of sales and (or) in the quantities of goods 
does not require adjustment.  Adjustment is necessar y, if these differences affect the price of 
goods as such. If the price difference is due to differences in commercial levels of sales and (or) in 
the quantities of goods, the adjustment is made in order to bring prices of compared goods to a 
comparable fo rm. 
Adjustment of the transaction value of identical or similar goods is carried out on the basis of 
reliable data that clearly establishes the reasonableness and accuracy of the adjustments 
regardless whether it leads to an increase or a decrease in the v alue. Thus, the adjustment of the 
transaction value of identical or similar goods in relation to the differences in commercial levels of 
sales may be carried out only in presence of a valid price list containing prices referring to different 
levels of comm ercial sales.    
Example : Evaluated (imported) goods are supplied in quantities of 10 units, and identical or 
similar goods, the customs value of which has been determined according to method 1 
and accepted by the customs body were supplied in quantities o f 500 units. Under the 
terms of the purchase and sale contract of these products and documentary proven 
that the seller offers discounts for quantity (for example, a price list was attached to 
the contract).  
In this case, the necessary transaction value a djustment can be carried out using the specified 
price list from which the selling price of goods in quantities of 10 units should be chosen.  There is 
no need to search for sales of identical or similar goods in quantity of 10 units, if the current price 
list is compiled in such a way that the same price is fixed in relation to determining the range of 
products, such as 1 to 100 units.  
16.  The transaction value adjustment of identical or similar goods is also carried out in case of a 
significant differenc e in the costs referred to in subparagraphs 4 – 6 of paragraph 1 of Article 5 of 
the Agreement, as follows:  
a)  carriage (transportation) costs of goods to the airport, seaport, or other place of arrival of 
the goods into the customs territory of the Custo ms Union;    
b)  loading unloading and handling charges of goods and conduct other operations associated 
with carriage (transportation) of goods to the airport, seaport or other place of arrival of the 
goods into the customs territory of the Customs Union;   
c)  the cost of insurance in connection with these transactions.  
Example : The export country has a large territory and estimated goods are imported into the 
customs territory of the Customs Union from the border region of the country, and 
identical or si milar goods are imported from the region, which has a long distance 
from the border of the export country.  
In this case, the carriage (transportation) costs of estimated (imported) goods and identical or 
similar goods are quite different.  
In some seaport s, through which the goods are exported or imported, higher seaport charges are 
collected for services related to the use of infrastructure, safety and order of navigation in the 
seaports than in others. Costs for loading, unloading and handling of goods a t seaports, paying 
mooring, parking at the dock and on the roads and etc. can be different.  
Depending on the type of transport estimated (imported) and identical or similar goods are 
transported, the carriage (transportation) costs may also vary significan tly (e.g., estimated 
(imported) goods transported by rail, and identical or similar goods have been delivered by air, 
which is more expensive).  G/VAL/N/1/KAZ/1  
 
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  Insurance costs can vary significantly depending on the type of transport and the chosen route of 
carriage (tra nsportation) of estimated (imported) and identical or similar goods, as well as the use 
of different types of insurance.  
Adjustment for difference in cost is possible if there a documentary information on tariffs for the 
carriage (transportation) by differ ent transport and insurance in the delivery of estimated 
(imported) and identical or similar goods.  
17.  In accordance with paragraph 3 of Article 6, paragraph 3 of Article 7 of the Agreement in the 
case of more than one transaction value of identical or similar goods (after appropriate transaction 
value adjustments, which takes into account the differences in commercial levels of sales and (or) 
in the quantities of goods, as well as costs referred to in paragraph 16 of these Rules) to 
determine the custom s value of estimated (imported) goods the lowest transaction value shall be 
applied.   G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium of  
the Eurasian Economic Commission  
No. 214 of 13 November 2012  
The Rules  of Application of Methods on Determination of Customs Va lue of Goods 
According to the Deductive Value Method (Method 4)  
1.  These Rules shall be used in the application of the deductive value method (Method 4), 
established by Article 8 of the Agreement on the Determination of Customs Value of Goods, 
Transferred  Across Customs Border of the Customs Union of 25 January 2008 (hereinafter:  
Agreement).   
2.  These Rules are based on the provisions of the Agreement, the Agreement on Implementation 
of Article VII of the General Agreement on Tariffs and Trade 1994, inc luding Interpretative Notes 
thereto, as well as the materials of the Technical Committee on Customs Valuation of the World 
Customs Organization in order to ensure uniform application of the methods on determination of 
customs value of goods according to th e Method 4.  
3.  The Method 4 shall be used, if the customs value of goods imported into the common customs 
territory of the Customs Union (hereinafter: the customs territory of the Customs Union) cannot be 
determined in accordance with Articles 4, 6 and 7 of the Agreement.  
The customs value of evaluated (imported) goods shall be determined according to the Method 4, 
when evaluated (imported) or identical or similar goods are sold in the customs territory of the 
Customs Union in the same condition as importe d into the territory. In the absence of such sales, 
at the request of the declarant (customs representative), sale of processed evaluated (imported) 
goods may be considered under paragraph 4 of Article 8 of the Agreement, except as provided by 
paragraph 5 of Article 8 of the Agreement.  
4.  For the purposes of determining the customs value of goods according to the Method 4, goods 
can be considered as being in the same condition as imported into the customs territory of the 
Customs Union, including in cases where they have undergone the following transformations:  
- shrinkage;  
- outage;  
- natural evaporation (for liquid);  
- small amount of rust;  
- receiving minor damage which does not affect the product characteristics influencing their 
value.  
Goods are also considered to be in the same condition as imported into the customs territory of 
the Customs Union, if operations have been made in respect of them to remove the packing 
materials and (or) the conserving agent prior to the sale in the domestic market of th e Customs 
Union.  
5.  Unit price at which the greatest aggregate quantity of evaluated (imported) or identical or 
similar goods is sold to persons who are not related to the persons involved in such sale in the 
customs territory of the Customs Union at or about the time when evaluated (imported) goods 
crossing the customs border of the Customs Union (paragraph 2 of Article 8 of the Agreement) 
shall be used as a basis for determining the customs value of evaluated (imported) goods.  
The term "related persons " is used in the meaning defined by paragraph 1 of Article 3 of the 
Agreement.  
6.  In addressing the question what goods sales (evaluated (imported) or identical or similar 
goods) should be considered for determining the unit price, the following should be  considered.  
In case of availability of information on sales of evaluated (imported) goods in the customs 
territory of the Customs Union acceptable for the purposes of determining the customs value at 
the date of determining the customs value of goods, the  appropriate information on the unit price G/VAL/N/1/KAZ/1  
 
- 34 - 
 
  and the quantities shall be used in relation to evaluated (imported) goods subject to deductions in 
accordance with paragraph 2 of Article 8 of the Agreement. In this case sales of identical or similar 
goods shoul d not be considered.  
If there is no information on sales of evaluated (imported) goods in the customs territory of the 
Customs Union at the date of determining the customs value of goods, but there is information on 
sales of identical or similar goods, the  appropriate information abou t these sales shall be used. 
In this case the future sales of evaluated (imported) goods should not be considered.  
Thus, unit price at which evaluated (imported) goods are sold, or the unit price at which previously 
imported i dentical or similar to those being evaluated (imported) goods are sold, shall be used as 
the basis for determining the customs value of evaluated (imported) goods.  
As a rule, the customs value of evaluated (imported) goods shall be determined by the declar ant 
(customs representative) based on the unit price at which the estimated (imported) goods are sold 
in the customs territory of the Customs Union, or based on the unit price at which the declarant 
has previously sold imported identical or similar to thos e being e valuated (imported) goods, 
i.e. documents containing information on the previous supply of the declarant shall be used.  
In most cases, sales documents in the customs territory of the Customs Union of previously 
imported identical or similar to tho se being evaluated (imported) goods by other economic entities 
are not available for the declarant.  However, if the declarant has such documents and the 
information contained in them meets the requirements of paragraph 3 of Article 2 of the 
Agreement, the  customs value of evaluated (imported) goods can be determined according to the 
Method 4, in case of meeting the requirements provided by Article 8 of the Agreement.  
7.  When considering the sales that meet the conditions specified in paragraph 6 of the R ules, for 
the purposes of determining the customs value of the goods according to the Method 4, sales of 
goods in the customs territory of the Customs Union to the first commercial sales level customers 
should be considered after the importation of goods i nto the customs territory of the Customs 
Union.  
8.  The first commercial sales level customers in the customs territory of the Customs Union are 
buyers who purchase goods from the seller, which is an importer of these goods (Scheme 1).    
Scheme 1  
E export  I C1 C2 
 
 
sales in the customs territory of the Customs Union  
where:  
E -  the seller (exporter) of goods;  
I -  the buyer (importer) of goods which is the seller of the goods in the customs territory of the 
Customs Union;  
C1 -  customers who purchase goo ds in the customs territory of the Customs Union directly from 
I, i.e. the first commercial sales level customers;  
C2 -  customers who purchase goods in the customs territory of the Customs Union from C1, 
i.e. at the next commercial sales level.  
G/VAL/N/1/KAZ/1  
 
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  In this ca se, C1 and I must not be related persons.  
9.  For the purposes of determining the unit price of goods sold in the customs territory of the 
Customs Union, sales to person who, in connection with the manufacture and supply for export to 
the customs territory  of the Customs Union of evaluated (imported) goods, directly or indirectly, 
free or at a reduced price provides for use the following goods and services referred to in 
subparagraph 2 of paragraph 1 of Article 5 of the Agreement shall not be considered:  
a)  raw materials, materials, components, parts and similar items incorporated in the evaluated 
(imported) goods;  
b)  tools, dies, moulds and other similar items used in the production of the evaluated 
(imported) goods;  
c)  materials consumed in the producti on of the evaluated (imported) goods;  
d)  engineering, development, artwork, design work, and plans and sketches undertaken 
elsewhere than in the customs territory of the Customs Union and necessary for the 
production of the evaluated (imported) goods.  
10.  The calculation of the unit price at which the evaluated (imported) or identical or similar 
goods are sold in the greatest aggregate quantity is carried out as follows.  
For the purposes of determining the greatest aggregate quantity of items, sales of e valuated 
(imported) or identical or similar goods to the first commercial sales level customers in the 
customs territory of the Customs Union are selected and the total amount of goods sold for the 
same price per unit is calculated.  
If the same amount of goods were sold at different prices per unit, the lowest price per unit shall 
be taken as the basis for determining the customs value.  
Example :  One thousand units were sold at the price of 75 currency units and other 1 ,000 units - 
at the price of 70 curre ncy units from the batch of 2 ,000 units. For the purposes of 
determining the customs value of evaluated (imported) goods, the price of 70 
currency units shall be taken.  
11.  A specific option of determining the greatest aggregate quantity of units depends on the price 
determination scheme for the product used by the seller and the sales organization.  
In particular, the following options of calculating the unit price based on the greatest aggregate 
quantity of units sold at the same price can be used.  
Examp le 1: In the customs territory of the Customs Union goods are sold from catalogue  (price 
list, price schedule) which grants favourable  unit prices for purchases made in larger 
quantities.  
Sale quantity  Unit price  
(currency units)  Number of sales  Total qu antity sold at each 
price 
1 - 10 100 10 sales of 5 units,  
5 sales of 3 units  65 
11 - 25 95 5 sales of 11 units  55 
over 25 units  90 1 sale of 30 units,  
1 sale of 50 units  80 
 
The greatest number of units sold at a price is 80 (30 units + 50 units).  Thus, the unit price in the 
greatest aggregate quantity is 90 currency units.  
Example 2 : There is information on two sales - in the first sale, 500 units are sold at a price of 95 
currency units each, in the second - 400 units are sold at a price of 90 cur rency units.  
The greatest number of units sold at a particular price is 500. Thus, the unit price in 
the greatest aggregate quantity is 95 currency units.  
Example 3 : Various quantities are sold at various prices.  G/VAL/N/1/KAZ/1  
 
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  Sale quantity  Unit price (currency units)  
40 100 
50 90 
15 100 
30 95 
25 105 
35 95 
5 100 
 
The total quantity of units sold at the same price is determined as follows:  
Total quantity of units sold at the same price  Unit price (currency units)  
50 90 
65 (30+35)  95 
60 (40+15+5)  100 
25 105 
 
In this example, the greatest number of units sold at a particular price is 65 units. Thus, the unit 
price in the greatest aggregate quantity is 95 currency units.  
12.  Sales of evaluated (imported) or identical or similar goods in sufficient quantity for  
determination of the unit price of the goods concerned must be taken into account in calculating 
the unit price.  
The decision on the sufficiency of the number of sold units must be made on an individual basis for 
each individual case.  
So, when evaluated ( imported) goods are sold to a buyer, the sale can be considered as a sale in 
sufficient quantity to determine the unit price.  
When sale of expensive goods (large equipment, turbines, etc.) as a sufficient quantity of sales 
may be recognized in an amount of  1 - 2 units, while for small spare parts that are usually sold in 
large quantities (for example, 10 ,000 units) unit sales of 100 - 200 units will be insufficient to 
determine the appropriate unit price.  
13.  When selecting appropriate sales to determine t he unit price in the greatest aggregate 
quantity, the following should be considered:  
a)  sale of goods in the customs territory of the Customs Union to the first commercial sales 
level customers;  
b)  sale of goods to persons who are not related to the per sons engaged in the sale in the 
customs territory of the Customs Union;  
c)  sales to person specified in paragraph 9 of these Rules are not considered;  
d)  sale of goods in sufficient quantity to determine the unit price.  
14.  When selecting appropriate sa les for the purposes of determining the customs value of  goods 
according to the Method 4, the period of time during which such sales are taken place must be 
taken into account.  
Paragraph 2 of Article 8 of the Agreement does not specify a precise period of  time of sale of 
evaluated (imported) or identical or similar goods in the customs territory of the Customs Union, 
but defines it as "at or about the time", when evaluated (imported) goods crossed the customs 
border of the Customs Union.  
For purposes of de termining the customs value of evaluated (imported) goods according to the 
Method 4 as "at or about the time" a period that includes the date of arrival of evaluated 
(imported) goods into the customs territory of the Customs Union, a period of time before and 
after the arrival date of evaluated (imported) goods into the customs territory of the Customs 
Union should be considered.  G/VAL/N/1/KAZ/1  
 
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  So, as "at or about the time" can be considered the period that includes the date of arrival of 
evaluated (imported) goods into t he customs territory of the Customs Union and, for example, 10 
- 15 days before and 10 - 15 days after the arrival date of evaluated (imported) goods into the 
customs territory of the Customs Union.   
If during "at or about the time" sales, acceptable for purposes of determining the customs value of 
goods according to the Method 4 were not identified, in accordance with paragraph 3 of Article 8 of 
the Agreement the sales of evaluated (imported) or identical or similar goods in the same 
condition as imported , at the earliest date in relation to the arrival date of evaluated (imported) 
goods into the customs territory of the Customs Union, but not later than 90 calendar days after 
that date (Scheme 2) shall be considered.  
Scheme 2  
EXPORT    IMPORT  
of goods    of goods into the  
from the    customs territory of  
exporting    the Customs Union  
country  
              B1                     B                    B2                                              C  
       (~ March 17)            (April 1)          (~ April 14)                                                       (June 30)            
   
  
~10-15 days  ~10-15 days  
  Arrival date                                        90 calendar days  
 
"at or about the time"  
where:  
B -  arrival date of evaluated (impor ted) goods into the customs territory of the Customs 
Union;  
B1 - B2 -  "at or about the time" , which includes the arrival date of evaluated (imported) goods 
into the customs territory of the Customs Union and which is in this example 10 - 15 
days before a nd 10 - 15 days after the arrival date of evaluated (imported ) goods 
into the customs territory of the Customs Union;   
C -  90th calendar day after the arrival date of evaluated (imported) goods into the 
customs territory of the Customs Union.  
Thus, in d etermining the customs value of evaluated (imported) goods according to the Method 4 
sales that took place in the period between B1 and B2 are firstly identified. If such sale is not 
found, in all other equal conditions sales that took place between B2 and  C should be considered, 
with preference to sales made during the period of time that is closest to B2.  
To ensure an objective selection of comparable transactions and proper comparison of prices it is 
advisable to consider the period of time when the mark et for such goods has been relatively 
stable. This is due to the fact that the price of some goods are not subject to significant 
fluctuations during the long period of time (machines, complex machines, turbines, etc.), the price 
of other changes monthly o r often (fruits, vegetables, flowers, seasonal clothing, shoes, etc.).  
Within the period of time set by Article 8 of the Agreement (90 calendar days) in the selection of 
suitable sales the circumstances of the transaction, the particularity of goods, a sea son of the 
import of goods, and other factors must be taken into account.  In particular, the period of time for 
seasonal goods for the selection of suitable sales will be shorter than for the goods, the production 
and use of which are not related to a spe cific season (do not depend on time of year).  
15.  The following amounts shall be deducted from the estimated (selected) unit price as described 
in paragraph 2 of Article 8 of the Agreement:  G/VAL/N/1/KAZ/1  
 
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  a)   commissions to intermediaries (agents) usually paid or agre ed to be paid, or additions to the 
price, usually made for profit and general expenses (commercial and administrative 
expenses) in the amount, usually taking place in connection with sales in the customs 
territory of the Customs Union of goods of the same class or kind, imported from the same 
country as evaluated (imported) goods, as well as from other countries;  
b)   usual costs of transport and insurance and associated costs incurred within the customs 
territory of the Customs Union;  
c)  customs duties, t axes, fees, and other taxes payable in connection with the import and (or) 
sale of goods in the territory of the Member state of the Customs Union, including taxes and 
fees of the regions of that member state of the Customs Union and local taxes and fees i n 
accordance with the legislation of the Member state of the Customs Union.  
16.  With regard to the deduction of amount of commissions to intermediary (agents) usually paid 
or agreed to be paid, or the amount of additions to price, usually made for profit  and general 
expenses (commercial and administrative expenses), the following should be considered:  
a)  depending on the sales structure in the customs territory of the Customs Union only one 
type of deduction can be made – whether deduction of amount of c ommissions to 
intermediary (agent), where the sale of goods is carried out with the participation of the 
intermediary (agent) or deduction of amount addition to price, when the sale of goods is 
directly carried out without the intermediary (agent). Simulta neously these types of 
deductions cannot be made;  
b)   additions to price, usually made for profit and general expenses (commercial and 
administrative expenses) mean additions in the amount which most often occurs in the 
market of goods of the same class or kind, imported from the same country as the 
evaluated (imported) goods, as well as from other countries;  
c)  amount of profit and general expenses (commercial and administrative expenses) is 
determined on the basis of information of the declarant (custo ms representative), provided 
that information is consistent with similar data taking place in sales of goods of the same 
class or kind in the Member state of the Customs Union (paragraph 7 of Article 8 of the 
Agreement).  The information shall comply with the requirements of paragraph 3 of Article 2 
of the Agreement, i.e. based on reliable, quantifiable and documentary information.  If the 
customs body has reliable, quantifiable and documentary information on the normal amount 
of profit and general expenses  (commercial and administrative expenses), i.e. the amount of 
additions, which most often takes place on the relevant market at a particular time, and 
information used by the declarant (customs representative) are not comparable with the 
data available to the customs bodies, the customs bodies shall determine the amount of 
profit and general expenses (commercial and administrative expenses) on the basis of 
available information.  
17.  The usual costs of transport and insurance, and associated costs are deduc tible if they are not 
included in the additions to price, usually made for general expenses (commercial and 
administrative expenses) in the customs territory of the Customs Union.  
The usual costs mean the costs based on the most typical (representative) pr ices (tariffs) of 
transportation and insurance used (proposed) by the majority of the representatives on a free and 
competitive services market.  Transportation on the optimal (usually used) route and standard 
(the most typical, adopted for this type of in surance) insurance shall be taken into account.  
18.  Deduction of customs duties, taxes, fees, safeguard, anti -dumping or countervailing duties, as 
well as other taxes payable in connection with the import and (or) sale of goods in the territory of 
the Mem ber state of the Customs Union, including taxes and fees of the regions of that Member 
state of the Customs Union and local taxes and fees in accordance with the legislation of the 
Member state of the Customs Union shall be made with documentary evidence a nd grounds of the 
amount claimed for deduction.  
19.  If neither the evaluated (imported) nor identical or nor similar goods are sold in the customs 
territory of the Customs Union in the same condition as imported into the customs territory of the 
Customs U nion, in accordance with paragraph 4 of Article 8 of the Agreement at the request of the 
declarant (the customs representative) the customs value of evaluated (imported) goods shall be 
based on the unit price of goods at which the imported goods, after fur ther processing, are sold in G/VAL/N/1/KAZ/1  
 
- 39 - 
 
  the greatest aggregate quantity subject to allowance of the value added by such processing, and 
the deductions provided for in paragraph 2 of Article 8 of the Agreement. In this case:  
a)  declarant (customs representative) subm its with the application the calculation of customs 
value of evaluated (imported) goods based on the unit price at which evaluated (imported) 
goods, after further processing, are sold in the greatest aggregate quantity;  
b)  declarant (customs representativ e) submits information relating to the cost of processing, 
and other information necessary to determine the customs value of evaluated (imported) 
goods according to the Method 4;  
c)  submitted information relating to the cost of processing by the declarant  (customs 
representatives) is based on reliable, quantifiable and documentary information.  
Information based on quantifiable data is considered information containing data on the 
structure and the amount of the cost for processing of evaluated (imported) goods.  
20.  In accordance with paragraph 5 of Article 8 of the Agreement, the use for the purposes of 
determining the customs value of the sale price in the customs territory of the Customs Union of 
processed evaluated (imported) goods is not allowed in t he following cases:  
a)  as a result of the further processing evaluated (imported) goods lose their individual 
identity, except for cases when despite the loss of individual identity of the goods, the 
amount of the value added by processing can be accurate ly determined.  
Example 1 : Cotton not intended for sale in a pure form is imported to the customs territory of the 
Customs Union.  As a result of further processing in the customs territory of the 
Customs Union there is a mixed fabric containing various sy nthetic additives, which is 
then sold in the customs territory of the Customs Union.  Thus, the imported goods 
(cotton) as a result of complex operations during processing lose their individual 
characteristics.  
In another case, despite the goods lose their  individual identity, the amount of the value added by 
processing (processing) can be accurately determined.  
Example 2 : 160 tons of sugar are imported into the customs territory of the Customs Union.  After 
further processing in the customs territory of th e Customs Union, the sugar turns into 
syrup (200 tons) for selling in the customs territory of the Customs Union.  In the 
composition of the syrup obtained from simple operations (addition of water and small 
amount of citric acid), it is impossible to sepa rate the sugar from the syrup, i.e. sugar 
has lost their individual characteristics.  However, if data on the cost of syrup, sugar, 
solvent, and labour  costs are available, the amount of value added by processing of 
sugar can be calculated;  
b) evaluated (i mported) goods after processing do not lose their individual identity, but they 
form a minor element in the goods sold in the customs territory of the Customs Union, and 
the cost of evaluated (imported) goods has no significant influence on the cost of sol d 
goods.  
Example 3.  Air filters are imported at a price of 1 ,000 currency units, which are used for the 
production of cars sold in the customs territory of the Customs Union at a price of 
250,000 currency units.  In this case, the cost of air filter is a negligible part of the 
cost of the finished product, i.e. its value does not have a significant influence on the 
cost of sold cars.  
21.  Application of the Method 4 requires an individual approach and analysis of each situation, as 
it follows from paragra phs 14, 19 and 20 of the Rules, in order to determine not only the 
possibility, but also practicability of certain costs for search and use of the information necessary 
to determine customs value according to this method.  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Colle gium of  
the Eurasian Economic Commission  
No. 273 of 12 December 2012  
The Rules  of Application of Methods on Determination of Customs Value of Goods 
According to the Computed Value Method (Method 5)  
I.  General provisions  
1.  These Rules shall be used in t he application of the computed value method (Method 5), 
established by Article 9 of the Agreement on the Determination of Customs Value of Goods, 
Transferred Across Customs Border of the Customs Union of 25 January 2008 (hereinafter:  
Agreement).   
2.  These Rules are based on the provisions of the Agreement and the Agreement on 
Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, including the 
Interpretative Notes thereto, as well as the materials of the Technical Committee on Customs 
Valuation of the World Customs Organization with the aim to ensure a uniform application of the 
Method 5.  
3.  The Method 5 shall be used, if the customs value of goods imported into the common customs 
territory of the Customs Union (hereinafter:  customs territory of the Customs Union) cannot be 
determined in accordance with Articles 4, 6 and 8 of the Agreement, except that, at the request of 
the declarant (customs representative), the order of application of Articles 5 and 6 shall be 
reversed.  
Determining the customs value of evaluated (imported) goods according to the Method 5, the 
computed value of these goods shall be used as a basis determined by adding the elements 
established by paragraph 1 of Article 9 of the Agreement.  
Information on custom s value of goods, determined according to the Method 5, shall be indicated 
in the customs value declaration in accordance with the Order on declaring custom value of goods, 
approved by the Decision of the Commission of the Custom Union No. 376 "On Orders o f 
Declarations, Control and Adjustment of the Customs Value of Goods" of 20 September 2010.  
4.  As a general rule, the customs value of goods is determined on the basis of documents and 
information available in the customs territory of the Customs Union.  In order to determine a 
computed value, however, it may be necessary to have the information on the expenses of 
production (production costs) of evaluated (imported) goods and other documents and information 
of the producer of the goods which is situated outside the customs territory of the Customs Union.  
5.  Taking into consideration the fact that the producer of the evaluated (imported) goods is 
situated outside the jurisdiction of customs bodies of the Customs Union Parties (hereinafter: CU 
Parties) an d documents and information mentioned in paragraph 4 of these Rules are usually 
confidential and are not disseminated by the producer, the use of the Method 5 is generally limited 
to those cases where the buyer and seller are related. Furthermore, the prod ucer agrees to submit 
documents and information on production costs and to provide possibility for any subsequent 
verification which may be necessary in accordance with paragraph 6 of Article 9 of the Agreement.  
The meaning "related seller and buyer" shal l be used in the meaning established by paragraph 1 of 
Article 3 of the Agreement.  
6.  Documents and information, submitted by the producer or on behalf of the producer, shall be in 
compliance with the generally accepted accounting principles applied in t he country in the period 
of time when evaluated (imported) goods were produced.  The generally accepted accounting 
principles are established by the legislation (normative legal acts of the authorized bodies in the 
country of production), as well as in the  form of recommendations o f professional associations or 
other organization, authorized in accordance with the legislation of the country of production to 
issue such recommendations.  G/VAL/N/1/KAZ/1  
 
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  For confirmation with regard to compliance of documents and information, submitted by the 
producer or on his behalf with the generally accepted accounting principles of the country of 
production of evaluated (imported) goods, the declarant (customs representative) has the right to 
submit, for example, a conclusion on compliance  of the level of production costs, as well as the 
amount of profit and general expenses (commercial and management costs), mentioned in 
submitted documents and information, with the level of production costs and amount of profit and 
general expenses (comme rcial and management costs) typical for sale for export into the customs 
territory of the Customs Union of the goods of the same class or kind as evaluated (imported) 
goods. Such a conclusion shall be issued by the body of the country of production of eval uated 
(imported) goods authorized in the sphere of accounting or independent organization which in 
accordance with the legislation of the country of production of evaluated (imported) goods can be 
considered as an expert organization (for instance, account ing associations, chambers of 
commerce and industry, specific scientific research institutes, etc.)    
II.  Computed value of goods  
7.  Computed value of goods in accordance with paragraph 1 of Article 9 of the Agreement 
includes:  
1)  Costs of production o r acquisition of materials and expenses on production and other 
operations related to the production of evaluated (imported) goods ; 
2)  Amounts of profit and general expenses (commercial and administrative expenses) equal to 
that usually reflected in sales  of goods of the same class or kind as evaluated (imported) 
goods which are produced in the exporting country for export into the customs territory of 
the Customs Union;  
3)  Expenses specified in Article 5, paragraph 1, subparagraphs 4 –6 of the Agreement 
(hereinafter:  expenses on the delivery of goods).  
8.  Determining the amount of costs of production or acquisition of materials and expenses on 
production, as well as other operations related to the production of evaluated (imported) goods, 
the following s hall be considered.  
Systems of accounting of the most countries, as a general rule, establish the list of types of assets 
which belong to materials. Usually, raw materials, direct and indirect materials, semi -finished 
products and components, fuel, contain er, spare parts, construction and other materials.  
Costs of production of materials are equal to their actual production cost, the amount of which is 
provided in documents and information submitted by the producer or on his behalf.   
Costs of acquisition o f materials are expenses incurred by th e producer buying them from 
non-related person.  
Expenses on production and other operations related to the production of evaluated (imported) 
goods shall include direct and indirect costs. Allocation  of costs to dir ect and indirect costs shall be 
carried out by the producer pursuant to his commercial account policy, established in accordance 
with generally accepted accounting principles applied in the country of production of evaluated 
(imported) goods.  
9.  In accor dance with paragraph 3 of Article 9 of the Agreement, costs of production or acquisition 
of materials and expenses on production as well as on other operations related to the production 
of evaluated (imported) goods shall include:  
a)  the cost of container s if they are treated as being one for customs purposes with evaluated 
(imported) goods;  
b)  the cost of packing whether for labour or materials;  
c)  Pursuant to paragraph 5 of Article 5 of the Agreement adequately allocated cost of the 
goods and services,  stipulated in sub-paragraph  2 paragraph 1 of Article 5 of the 
Agreement, which directly or indirectly provided by the buyer to the seller free of charge or 
at reduced price for the use in connection with the production and sale for export of 
evaluated (im ported) goods, including:  G/VAL/N/1/KAZ/1  
 
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  - Raw materials, materials, components, semi -manufactured goods and similar goods 
incorporated in evaluated (imported) goods;  
- Tools, dies, moulds and similar goods used in the production of evaluated (imported) 
goods;  
- Material s consumed in the production of evaluated (imported) goods;  
- Engineering, development, engineering and construction works, artwork, design, 
drafts and sketches undertaken outside the customs territory of the Customs Union 
and necessary for the production of evaluated (imported) goods.  
When the buyer supplies to the producer of evaluated (imported) goods any of the 
abovementioned goods and services free of charge in the cases when the producer does not 
include their costs in calculation of expenses for prod uction of evaluated (imported) goods, the 
cost of such goods and services shall be included in customs value of evaluated (imported) goods.  
If such goods and services as engineering, development, engineering and construction works, 
artwork, design, drafts  and sketches were carried out in the customs territory of the Customs 
Union and supplied to the producer for the production of evaluated (imported) goods, their costs 
shall be included in calculated cost at the amount paid by the producer.   
10.  Expenses  stipulated in paragraph 9 of the said Rules shall not be considered again when 
counting calculated cost of evaluated (imported) goods.  
11.  In accordance with paragraph 4 of Article 9 the Agreement, the amount of profit and general 
expenses (commercial an d administrative expenses)  shall be considered as a whole and 
determined on the basis of information submitted by the producer or on his behalf.  
As general expenses (commercial and management expenses), direct and indirect expenses on 
production and sale of goods for export into the customs territory of the Customs Union, which are 
not mentioned in subparagraph 1 of paragraph 1 of Article 9 the Agreement, shall be considered. 
Allocation of the corresponding expenses to direct or indirect cost is carried ou t by the producer in 
accordance with his commercial account policy based on generally accepted accounting principles 
used in the country of production of evaluated (imported) goods.  
The amount of profit and general expenses (commercial and management expe nses) shall be 
considered, generally taking place for the goods of the same class and kind as evaluated 
(imported) goods produced in the country of export for export to the customs territory of the 
Customs Union when applying Article 9 the Agreement.  
If the producer 's profit figure is low and the producer 's general expenses (commercial and 
management expenses) are high, the producer 's profit and general expenses (commercial and 
management expenses) taken together may nevertheless be consistent with that us ually reflected 
in sales of goods of the same class or kind for export into customs territory of the Customs Union.  
Such a situation might occur, for example, if a product was being launched in the customs territory 
of the Customs Union and the producer a ccepted a nil or low profit to offset high general expenses 
(commercial and management expenses) associated with the launch.  
Where the producer can demonstrate a low profit on sales of the imported goods because of 
particular commercial circumstances, the  producer's actual profit figures should be taken into 
account provided that the producer has valid commercial reasons to justify them and the 
producer's pricing policy reflects usual pricing policies in the branch of industry concerned.  Such a 
situation might occur, for example, where producers have been forced to lower prices temporarily 
because of an unforeseeable drop in demand, or where they sell goods to complement a range of 
goods being produced in the country of importation and accept a low profit to maintain 
competitivity.  
Where the producer's own figures for profit and general expenses (commercial and management 
expenses) are not consistent with those usually reflected in sales of goods of the same class or 
kind, the amount for profit and general expenses (commercial and management expenses) may be 
based upon relevant information available in the customs bodies based on the reliable, and 
computable information supported with documentary evidence.   G/VAL/N/1/KAZ/1  
 
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  12.  Expenses on the delivery of goods shall includ e the following costs determined on the basis of 
information on the actual amount with documentary evidence:  
a)   the cost of transport (transportation) of goods to the airport, port or other place of entry 
into the customs territory of the Customs Union;  
b)  the cost of handling goods and other operations associated with the transport 
(transportation) to the airport, port or other place of entry into the territory of the Customs 
Union;  
c)  the cost of  insurance related to the operations mentioned in subpa ragraph "a" and "b" of 
this paragraph.  
13.  The control of customs value of goods shall be carried out by the customs bodies in 
accordance with the Order of control of customs value of goods approved by Decision of Customs 
Union Commission No. 376 of 20 Se ptember 2010.  
In the case if information is used other than that submitted by the producer or on his behalf for 
the purpose of the determination of calculated value, customs bodies shall indicate the source of 
information as well as calculation on such in formation in the decision on correction of customs 
value of goods submitted by the declarant (customs representatives) in the order and form 
stipulated in Decision of Customs Union Commission No.  376 of 20 September 2010.  
III.  Examples of determination o f customs value of goods pursuant to the Method 5  
Example 1 : A foreign company (hereinafter: producer) supplies to its affiliated organization 
registered in one of the Party of the Customs Union (hereinafter: importer) a turbine 
equipment.  Since the custo ms value of the turbine equipment cannot be determined 
in accordance with Articles 4 and 6 -8 of the Agreement, its determination shall be 
carried out pursuant to the Method 5.  
The imported turbine equipment was tailor made requested by the importer.  
For th e production of the turbine equipment the importer supplied to the producer free of charge 
drafts and sketches specifically designed for the production of this equipment in value of 500 
currency units and which were designed on the customs territory of the  Customs Union.   
Customs body was submitted documents and information obtained from the producer with the 
following figures:  
- Costs of production or acquisition of materials – 4,000 currency units;  
- Expenses on production – 3,500 currency units;  
- General expenses (commercial and management expenses) – 350 currency units ; 
- Profit – 1,570 currency units ; 
- Expenses on the delivery of goods are 80 currency units .  
The customs body has also the information with documentary evidence obtained from the cha mber 
of commerce and industry in the country of production that usual amount of profit and general 
expenses (commercial and management expenses) for the goods of the same class or kind 
destined for export into the customs territory of the Customs Union is approximately 25% of the 
amount of costs of production or acquisition of materials  and expenses on production of the 
turbine equipment. With regard to this situation this amount is 1 ,875 currency units ((4, 000+ 
3,500)*25%).  
The amount of profit and general  expenses (commercial and management expenses) in this 
situation is 1,920 currency units (1, 570 + 350) or 25.6%, which is approximately equal to the 
usual amount.  Thus, the value of the stated figure is acceptable for the determination of the 
customs valu e of the turbine equipment.  
Since drafts and sketches designed for the production of the tribune equipment were made in the 
customs territory of the Customs Union and supplied free of charge, their value (500 currency 
unit) shall not be considered when de termining the customs value of the turbine equipment in 
accordance with the first subparagraph of paragraph 3 of Article 9 the Agreement.  G/VAL/N/1/KAZ/1  
 
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  The customs value of the turbine equipment shall be determined by adding  the costs of 
production or acquisition of m aterials , the expenses on production and general expenses 
(commercial and management expenses), the profit, the expenses on the delivery of goods (4 ,000 
+ 3,500+ 1 ,920 + 80 = 9 ,500 currency units).  
Example 2 : Organization registered in one of the CU Parti es (hereinafter: buyer) bought from the 
foreign organization (hereinafter:   producer) equipment and imported it into the 
customs territory of the Customs Union.  Since the customs value of the equipment 
cannot be determined in accordance with Articles 4 an d 6-8 of the Agreement, its 
determination shall be carried out pursuant to the Method 5.  
Expenses on the delivery of goods are 5 currency units .  
On the basis of commercial accounts submitted by the producer, the expenses at the amount of 31 
currency unit s per the unit of goods were determined, including:  
- Costs of production or acquisition of materials – 10 currency units ;  
- Labour  expenses and allowances for social needs related to payment for labour  - 8 currency 
units;  
- General factory expenses – 12 currency units ;  
- Cost of packing – 1 currency unit .  
The buyer supplied to the producer free of charge necessary sketches for the production of 
evaluated (imported) goods, designed outside of the customs territory of the Customs Union. 
Based on the calc ulated accordingly allocation of general cost of specified sketches, the cost of 
sketches per one unit of goods is 2 currency units.  
The producer supplied to the buyer the documents containing information on the amount of profit 
and general expenses (comme rcial and management expenses), usually taking into account for 
the goods of the same class or kind as evaluated (imported) goods.  
In accordance with these documents general profit and general expenses (commercial and 
management expenses) for the sale of goods of the same class or kind  are 20 % of the costs of 
production or acquisition of materials and expenses on production as well as on other operations 
related to the production of evaluated (imported) goods.  
Stated amount of the profit corresponds to th e amount taking place in other producers of the same 
country of production for sale of goods of the same class or kind supplied for export into the 
customs territory of the Customs Union (for instance, submitted relevant conclusion from a 
chamber of commer ce and industry  of the country of production of the equipment).  
Taking into account the information above, the stated amount is acceptable for the determination 
of the customs value of the equipment.  
The amount of profit and general expenses (commercial a nd management expenses) calculated 
percentage wise of the amount of expenses incurred by the producer in calcul ating on the unit of 
goods is 6. 2 currency units (31 currency units * 20%).  
Thus, the customs value of the equipment is determined by adding expe nses specified by the 
producer and the cost of sketches (31 + 2 = 33 currency units), the amount of profit and general 
expenses (commercial and management expenses), calculated in percentage term of actual 
expenses accrued by the producer (6 .2 currency uni ts) and expen ses on the delivery of goods 
(5 currency units).  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian economic commission  
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 Force Majeure  
1.  This Regulation establishes specifics of application of the methods on determination of customs 
value of goods, stipulated by the Agreement on the Determination of Customs Value of Goods, 
Transferred Across Customs Border of the Customs Union of 25 January 2008 (hereinafter: 
Agreement) in respect of goods imported into the common customs territory of the Cust oms 
Union, which became useless, spoiled or damaged due to accident or force majeure before 
conducting customs operations related to the placement of such goods under the customs 
procedure, including during their temporary storage, as well as their transpo rtation in accordance 
with the customs procedure of customs transit (hereinafter: damaged goods).  
2.  The fact of an accident or force majeure, as well as occurrence of a causal link between this 
fact and spoiled, impaired or damaged goods must be document ary confirmed by the declarant.  
3.  The customs value of damaged goods is determined by the method of the transaction value of 
imported goods (method 1), established by Article 4 of the Agreement, if the price actually paid or 
liable to be paid for those goods is revised by the seller, the declarant has submitted the 
documents confirming the change of the price (e.g. an additional contract to the foreign trade 
contract (agreement), new invoice, etc.), as well as the conditions provided in paragraph 1 of 
Article 4 of the Agreement shall be met.  
If a part of goods of a particular denomination became useless, spoiled or damaged by accident or 
force majeure, the customs value of the part of goods which did not become useless, spoiled or 
damaged by accident or force majeure, is the part of the cost of the transaction, attributable to 
such part of the goods, which can be determined by multiplying the total value of transactions with 
the goods of that denomination to the ratio of the quantity of goods of that deno mination, which 
did not become useless, spoiled or damaged by accident or force majeure, to the total number of 
goods of that denomination.  
4.  The customs value of damaged goods is determined by the methods set out in Articles 6 - 8 
and 10 of the Agreemen t, taking into account the specifics stipulated by paragraphs 5 - 8 of this 
Regulation, unle ss the price actually paid or liable to be paid for those goods is revised by the 
seller and (or) the conditions of the application of method 1, established by the Agreement, are 
not complied with.  
5.  The customs value of damaged goods is determined by t he method of the transaction value of 
identical goods (method 2), or by the method of the transaction value of similar goods (method 3), 
Established by articles 6 and 7 of the Agreement, if the degree of validity, spoilage or damage of 
identical or similar  goods is similar to the degree of validity, spoilage or damage of the goods 
imported into the common customs territory of the Customs Union of damaged goods.  
6.  The customs value of damaged goods is determined by the deductive method (method 4), 
establis hed by Article 8 of the Agreement, on the basis of:  
- the price of the unit of the goods for which the highest total amount of damaged goods is 
sold to persons who are not related to the persons carrying out such sale within the common 
customs territory o f the Customs Union in the same or in a corresponding period of time in 
which the damaged goods are crossing the customs border of the Customs Union;  
- the price of the unit of goods for which the highest total amount of identical or similar goods 
is sold to persons who are not related to the persons carrying out such sale within the 
common customs territory of the Customs Union in the same or in a corresponding period of 
time in which the damaged goods are crossing the customs border of the Customs Union i f 
the degree of validity, spoilage or damage of identical or similar products sold in the 
common customs territory of the Customs Union, is similar to the degree of validity, G/VAL/N/1/KAZ/1  
 
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  spoilage or damage of the damaged goods imported into the common customs territor y of 
the Customs Union.  
7.  The degree of validity, spoilage or damage of the goods is determined by their external visual 
inspection. In order to establish the degree of validity, spoilage or damage of the goods the results 
of the customs of other examin ation of such goods can be used.  
8.  The customs value of damaged goods is determined by the reserve method (method 6), 
established by Article 10 of the Agreement, on the basis of data available in the common customs 
territory of the Customs Union, through  the use of methods that are compatible with the principles 
and provisions of the Agreement.  
In particular, the customs value of the damaged goods can be determined by method 6 with a 
flexible application of method 1.  This shall be based on the price actu ally paid or liable to be paid 
for the imported goods, provided by foreign trade contract (agreement), reduced by one of the 
following values:  
- the amount of damage (losses), established by the results of the assessment carried out by 
an independent exper t organization in accordance with the legislation on the assessment of 
the member State of the Customs Union and Single Economic Space;  
- the amount received from the insurance company or subject to the payment by the 
insurance company on the occurrence of  the insured event (hereinafter: amount of 
insurance).  
It should be taken into account that the sum of the amount of insurance can influence the factors 
such as excessive insurance (insurance for the amount in excess of the value of the insured goods 
or rational assessment of the potential amount of losses) or incomplete (insufficient) insurance 
(insurance for the amount less than the value of the insured goods or a rational assessment of the 
potential amount of losses), or an agreement between the parties .  In such cases, it may result in 
mismatches between the amount of insurance and the actual amount of losses, resulting in not 
taking into account the information on the amount of insurance when determining the customs 
value of damaged goods.  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Economic Commission  
No. 180 of 27 August 2013  
The Regulation  on Specifics of Application of Methods on Determination of Customs 
Value of Goods Moved through the Customs Border of the Customs Union with the Non 
Declaration  
1.  This Regulation establishes specifics of application of methods of determination of customs 
value of the imported goods, stipulated in the Agreement on the Determination of Customs Value 
of Goods, Transferred Across Customs Border of the Cus toms Union of 25 January 2008 
(hereinafter: Agreement), concerning the goods moved through the customs border of the 
Customs Union with the non-declaration  and disclosed during carrying out customs control on the 
common customs territory of the Customs Uni on (hereinafter:  illegally imported goods).  
2.  This Regulation is applied in case of determination of customs value of illegally imported goods 
for the purpose of calculation of customs duties, taxes in accordance with Article 81 of the 
Customs Code of t he Customs Union, and also in case of voluntary payment of customs duties, 
taxes by the person when the customs authority of the member State of the Customs Union 
disclosed illegally imported goods.  
3.  If circumstances of import to the common customs terr itory of the Customs Union of illegally 
imported goods are established and the conditions stipulated in the Agreement which allow to 
apply methods of determination of customs value of the goods are complied with, the customs 
value of such goods is determin ed in accordance with Articles 4, 6 – 10 of the Agreement.  
Furthermore, the circumstances of importation of goods to the common customs territory of the 
Customs Union, influencing the determination of customs value of illegally imported goods, are as 
follows: 
- day of crossing the goods of the customs border of the Customs Union;  
- condition of goods (for example, the degree of the physical wear, completeness, assembled 
or disassembled form, availability (absence) of damages);  
- goods quantity (batch quant ity); 
- price of the goods and payment term;  
- type of the vehicle used for shipment (transportation) of the goods;  
- route of shipment (transportation) of the goods.  
 
The circumstances of the importation of goods to the common customs territory of the Cus toms 
union are established based on the documents concerning illegally imported goods.  
4.  If the circumstances of import to the common customs territory of the Customs Union of 
illegally imported goods are not established, the methods of the determination  of customs value of 
the goods, determined by Articles 4, 6 – 9 of the Agreement, shall not be applied due to the lack 
of necessary information for their application.  In that case, the customs value of illegally imported 
goods is determined by the reserve  method (method 6), stipulated in Article 10 of the Agreement 
taking into account the specifics stated in paragraphs 5 -7 of this Regulation.  
In case of determination of customs value of illegally imported goods according to method 6, the 
sequence of applic ation of methods of determination of customs value of the goods established by 
the Agreement shall be observed.  
5.  If it is impossible to establish the day of crossing of the illegally imported goods of the customs 
border of the Customs Union, for the pur poses of determination of their customs value it is 
considered that this day would be the day of identification of the fact of illicit crossing (moving 
with the non-declaration ) of these goods through the customs border of the Customs Union.  
If there is no  information on in what condition illegally imported goods were moved through the 
customs border of the Customs Union, for the purposes of determination of their customs value 
such goods are considered, as if they were imported to the common customs territ ory of the G/VAL/N/1/KAZ/1  
 
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  Customs Union in the same condition in which they were at the day of identification of the fact of 
their illicit movement (moving with non-declaration ) through the customs border of the Customs 
Union.  
6.  If the circumstances of sale on the comm on customs territory of the Customs Union of illegally 
imported goods are established, in case of determination of customs value of such goods using 
method 6 the price is used at which these goods were sold on the common customs territory of the 
Customs Un ion. 
The price, at which illegally imported goods were sold on the common customs territory of the 
Customs Union, is acceptable for the purposes of determination of their customs value if it 
approximates to one of the following items which are taking place  during the same period of time 
or corresponding to it when illegally imported goods crossed the customs border of the Customs 
Union:  
- the cost of the transaction with the goods of the same class or type in case of their sale for 
export to the common cust oms territory of the Customs union (the cost of the transaction 
with the goods of the same class or the type, the customs value of these goods determined 
by the method on costs of the transaction with imported goods (method 1), stipulated in 
Article 4 of t he Agreement, and accepted by the customs office of the member State of the 
Customs union at the territory of which the illegally imported goods are found);  
- the price at which the goods of the same class or type are sold in the same geographical 
region w here the purchase of illegally imported goods is made to the persons which are not 
related to the  seller.  
In case of the choice of the abovementioned items for the purpose of comparison to the price at 
which the illegally imported goods were sold on the common customs territory of the Customs 
Union, it is necessary to use the information on the goods of the same class or type having the 
characteristics the most similar to the characteristics of illegally imported goods.  
In occurrence of several items prov ided by the third and fourth paragraphs of this Article, the 
transaction with the goods of the same class or the type is chosen in case of their sale for export 
to the common customs territory of the Customs Union, the most typical one from the point of 
view of the circumstances of import of such goods into the common customs territory of the 
Customs Union, or sales of goods of the same class or type in the same geographical region where 
the purchase of illegally imported goods, the most comparable by the c ircumstances of sale with 
the circumstances of the sale of illegally imported goods was performed.  
If the price at which illegally imported goods were sold on the common customs territory of the 
Customs Union and which is specified in documents concerning illegally imported goods, 
approximates to the value of the item provided by the third paragraph of this Article, in case of 
determination of customs value of illegally imported goods, the amount of import customs duties, 
taxes which are subject to payment in case of import of goods to the common customs territory of 
the Customs Union, is not subtracted from this price, and if this price is close to value of the item 
provided by the fourth paragraph of this Article, the amount of the specified import customs  
duties, taxes is subtracted from this price.  
Deductions, from the price at which illegally imported  goods were sold on the common customs 
territory of the Customs Union, such items as the amount of profit, total expenses (business and 
management expenses)  in connection with the sale of such goods on the common customs 
territory of the Customs Union, and also expenses on their shipment (transportation), insurance 
and storage on the common customs territory of the Customs Union, are not made.  
7.  In the case  specified in paragraph 4 of this Regulation, the customs value of illegally imported 
goods is determined on the basis of the cost of the transaction with the goods of the same class or 
type in case of their sale for export to the common customs territory of the Customs Union, and in 
case of absence of such transaction – on the basis of the price at which the goods of the same 
class or type are sold on the common customs territory of the Customs Union, or determined on 
the basis of other data which are avai lable on the common customs territory of the Customs 
Union, using the methods compatible with principles and provisions of the Agreement, if:  G/VAL/N/1/KAZ/1  
 
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  - there are no documents related to illegally imported goods and containing the information 
on the circumstances o f their import and (or) sale on the common customs territory of the 
Customs Union;  
- it is impossible to use the data contained in documents concerning illegally imported goods;  
- the price, at which illegally imported goods were sold on the common custom s territory of 
the Customs Union, is not approximate to one of the items specified in the third and fourth 
paragraphs of Article 6 of this Regulation;  
- there are no necessary data on the items specified in the third and fourth paragraphs of 
Article 6 of t his Regulation.  
8.  The characteristics of illegally imported goods at date of identification of the fact of moving of 
such goods through the customs border of the Customs Union with the non-declaration  (for 
example, the material of which they are made, pr oducer, trademark, technical and functional 
properties, degree of the physical wear, completeness, assembled or disassembled form, 
availability (absence) of damages, etc.) which are necessary for the choice of the goods of the 
same class or type, are deter mined on the basis of the actual condition of illegally imported goods 
by means of their external visual inspection.  
For determination of the specified characteristics of illegally imported goods, the data contained in 
technical and other documentation con cerning such goods, and also the results of customs or 
other inspection of such goods can be used.  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Economic Commission  
No. 112 of 15 July 2014  
The Regulation  on Addition of Commissions to Intermediari es (Agents) and 
Commissions to Brokers to the Price Actually Paid or Liable to be Paid for Imported 
Goods  
1.  This Regulation is developed on the basis of provisions of the Agreement on the Determination 
of Customs Value of Goods, Transferred Across Custom s Border of the Customs Union of 
25 January 2008 (hereinafter:  Agreement), Agreement  on Implementation of Article VII of the 
General Agreement on Ta riffs and Trade 1994, including Interpretative Notes thereto, and also 
materials of the Technical Committee on Customs Valuation of the World Customs Organization.  
2.  According to subparagraph 1 "a" of paragraph 1 of Article 5 of the Agreement, in case of  
determination of customs value of imported goods according to the price of transaction value 
(method 1) actually paid or liable to be paid for these goods, commission to intermediaries 
(agents) and commission to brokers shall be added, except for commissi ons for the purchase, paid 
by the buyer to the intermediary (agent) to render services in its representation abroad related to 
the purchase of the imported goods (hereinafter:  compensation for purchase).  
Commission to intermediaries (agents) and commissi on to brokers are included in the customs 
value of the goods in the amount paid or liable to be paid by the buyer, but are not included in the 
price actually paid or liable to be paid for the imported goods.  
The amount of commission to intermediaries (agen ts) and commission to brokers is established in 
an intermediary contract, as a rule, in percentage of cost of the purchased (sold) goods.  
3.  In this Regulation an intermediary (agent) means a person who makes legal and other acts on 
purchase or sales of g oods on behalf of this person or on its own behalf, but always at the expense 
of the other person, for the commission according to the instructions of another person (consignor, 
principal, etc.).  
Intermediaries (agents) for purchase are intermediaries act ing for the benefit of the buyer.  
Intermediaries (agents) for sale are intermediaries acting for the benefit of the seller.  
Relations between the intermediaries (agents) and persons, in whose interests they act, are 
regulated by contracts which can be conc luded according to both the civil legislation of the 
member State of the Customs Union and according to the legislation of the third states.  
Furthermore, various terms for designation of intermediary contracts (for example, agency 
contract, contract of th e commission, contract of the order, etc.) can be used in the legislation, as 
well as for designation of the  intermediaries (agents) and persons in whose interests they act.  
4.  For the solution of the question on the need of addition of the commission of  intermediaries 
(agents) to the price actually paid or liable to be paid for imported goods, it is necessary to start 
from the essence of the relations of the parties of the contract related to rendering intermediary 
services in case of purchase and sales of goods, and to consider in general all factors 
characterizing the activities of the intermediary (agent) in case of purchase and sale of imported 
goods irrespective of the fact how the specified person is named in the intermediary contract or 
the foreign  trade contract (agreement).  
5.  According to subparagraph 1 "a" of paragraph 1 of Article 5 of the Agreement, the 
compensation for the purchase, paid by the buyer to its intermediary (agent) for the purchase for 
rendered services, is not subject to additi on to the price actually paid or liable to be paid for the 
goods.  It is due to the fact that the payment of such compensation is not and cannot be the costs 
of the seller and, respectively, cannot be added by the seller to the specified price.  
6.  Interme diary (agent) for purchase, acting for the benefit of the buyer, renders its services in 
search of sellers of the goods.  Also the intermediary (agent) for purchase can render such G/VAL/N/1/KAZ/1  
 
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  services, as forming order for the purchase of the goods and presenting it to the seller, the receipt 
of samples of the goods and presenting it to the buyer, assistance to the buyer in negotiating on 
the purchase of goods on the conditions profitable for the buyer and on profitable prices, 
representation of interests of the buyer  when concluding the foreign trade contract (agreement), 
etc. 
7.  The role of the intermediary (agent) for the purchase is confirmed, as a rule, by the 
intermediary contract and the foreign trade contract (agreement).  Besides, availability of the 
correspo nding contractual relations between the buyer and the intermediary (agent) for purchase 
can be proven by such documents, as delivery -acceptance certificates of the goods, contracts 
between the intermediary (agent) and the third parties concluded for the pu rpose of the 
implementation of the intermediary contract, correspondence (correspondence of the intermediary 
(agent) with the buyer or with the third parties), and also other documents certifying the 
availability of the intermediary relations between the b uyer and the intermediary (agent) for 
purchase.  
8.  Control by the buyer of actions of the intermediary (agent) (determination of the quantity of 
the purchased goods, specific sellers, the prices for the goods, assortment and goods quality, 
method and tim e of their shipment), the provision of necessary funding before the obligations on 
payment for the goods to the seller certify that the services rendered by such intermediary (agent) 
correspond to the services which are usually rendered by the intermediari es (agents) for purchase, 
i.e. the intermediary (agent) acts for the benefit of the buyer.  
9.  In some cases the intermediary (agent) for purchase can issue the buyer an invoice with the 
indication of the price liable to be paid for the goods, and the amou nts of the commission for the 
intermediary services rendered by it.  The issuance of such invoice by the intermediary (agent) for 
purchase is not the basis to consider it as the seller of the goods.  In this case, the price actually 
paid or liable to be pa id for the goods in case of their sale for export to the common customs 
territory of the Customs Union, can be confirmed (proved) by the invoices presented by the sellers 
of the goods, received by the buyer from the intermediary (agent) for purchase.  
Failure to submit such invoices issued by the sellers of the goods may indicate that the person, 
referred to as the intermediary (agent) for purchase, actually purchased the goods and resold 
them to the buyer, i.e. the seller of the goods.  
10.  If a person exe rcises control of the transaction on purchase of the goods, consequently, 
he/she has the possibility to get not a reward for intermediary services, but a profit from the 
control over these goods or may suffer losses, such person also cannot be considered a s the 
intermediary (agent) for purchase, even if it is named in the intermediary contract or the foreign 
trade contract (agreement) as the intermediary (agent) for purchase.  
11.  The intermediary (agent) for sale acting for the benefit of the seller render s it services in 
search of buyers of the goods sold.  Also the intermediary (agent) for sale can render to the seller 
such services as preliminary informing of buyers on the goods and the conditions of their delivery, 
establishment of contact with buyers a nd provision of up -to-date information about assortment, 
prices and delivery conditions of the goods, transfer the orders for the goods from buyers to the 
seller, display of samples of the goods to buyers, coordination with buyers on the conditions of the 
foreign trade contract (agreement), representation of interests of the seller in case of the 
conclusion of the foreign trade contract (agreement), tracking the payment receipt and the receipt 
of goods by buyers and other services related to the sale of goo ds.  
12.  Commission to the intermediary (agent) for sale, as a rule, is added by the seller to the price 
actually paid or liable to be paid for the imported goods, as a result, it will be included in the 
customs value of imported goods as a part of the pr ice actually paid or liable to be paid for these 
goods.  
If commission to the intermediary (agent) for sale is not included by the seller in the price of 
goods and is paid by the buyer or to the seller based on the invoice presented by the seller 
separately  from the invoice for payment for the goods, or directly to the intermediary (agent) for 
sale, in case of determination of the customs value of imported goods, this commission shall be 
added to the price actually paid or liable to be paid.  G/VAL/N/1/KAZ/1  
 
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  13.  In the foreign trade contract (agreement) , intermediary contracts and other documents for 
the designation of intermediaries, the notion "broker" may be used, which is different from the 
notion "intermediary (agent)" in the theory.  However, there is no an accurate d istinction between 
the specified categories of persons in practice.  
In most cases, the broker is an intermediary who performs services in the organization of 
transactions between the buyer and the seller and whose functions consists of rendering of 
assista nce to the parties in negotiation and the conclusion of the foreign trade contract 
(agreement) . 
If commission to the broker is paid by the seller of goods, it is usually added by the seller to the 
invoice for payment of goods, that is in the price actually  paid or liable to be paid and therefore it 
is not subject to addition to this price.  If commission to the broker is not included by the seller to 
the invoice for payment of goods, but is paid by the buyer for the separate invoice presented by 
the seller,  it shall be added to the price actually paid or liable to be paid.  
If commission to the broker is completely paid by the buyer for the invoice issued by the broker, 
or one part of such commission is paid by the seller and another by the buyer, the specifi ed 
commission is added to the price actually paid or liable to be paid, only in the amount not included 
by the seller in the price actually paid or liable to be paid, paid by the buyer and it is not the 
commission for purchase.  
14.  Commission to the inter mediaries (agents) and commission to the brokers in sense of 
subparagraph 1 "a" I of paragraph 1 of Article 5 of the Agreement do not include commission to 
the intermediaries (agents) and commission to brokers for rendering such services by them, as 
packag ing of goods, shipping (transportation) of goods to the place of arrival of goods to the 
common customs territory of the Customs Union, etc.  For example, during shipment 
(transportation) of goods by the intermediary (agent) for purchase, the expenses for the payment 
of the specified services relate to the expenses specified in subparagraph 4 of paragraph 1 of 
Article 5 of the Agreement.  
15.  If the amount of commission to the intermediary (agent) or commission to the broker, subject 
to inclusion in the cus toms value of goods, relates to the goods of several items declared in one or 
various declarations on goods, for the purposes of determination of customs value of the goods, 
the specified amount is allocated between each item of such goods in proportion to  their price 
actually paid or liable to be paid, based on the total price of all goods sold for export to the 
common customs territory of the Customs Union according to the foreign trade contract 
(agreement) .  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium  
of the  Eurasian Economic Commission  
 No. 113 of 15 July 2014  
The 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  
1.  This Regulation is  developed on the basis of provisions of the Agreement on the Determination 
of Customs Value of Goods, Transferred Across Customs Bo rder of the Customs Union of 
25 January 2008 (hereinafter: Agreement), Agreement  on Implementation of Article VII of the 
General Agreement on Tariffs and Trade  1994, including Interpretative Notes thereto and is 
intended to be used in case of application of methods of det ermination of customs value of 
imported goods.  
2.  In case when during the determination of customs value of the goods, information contained in 
the accounting documents is used (hereinafter:  accounting information), under the Agreement the 
accounting inf ormation shall be conducted according to the generally accepted accounting 
principles.  
According to Article 3 of the Agreement the generally accepted accounting principles  represents 
the system of accounting rules applied in accordance with the established  procedure in the 
respective state during the corresponding period of time.  
3.  The system of rules of generally accepted accounting principles  contains general requirements 
for accounting and accounting standards concerning minimum necessary requirements for 
accounting and also admissible methods of its maintaining, and regulates the following issues:  
а)  property (economic resources) (hereinafter: assets) and obligations (liabilities) which shall 
be accounted as assets and liabilities;  
b)  changes which shall be reflected in assets and liabilities;  
c)  method of cash measurement of assets and liabilit ies and changes in assets and liabilities;  
d)  other information which shall be reflected in accounting and the method of its reflection;  
e)  accounting (financial) records which shall be constituted.  
4.  In member States of the Customs Union the system  of accounting rules is established by 
regulatory legal acts of member State of the Customs Union.  
In each particular country of production of the evaluated (imported) goods the system of rules of 
accounting is established by the legislation (legal regula tory acts of the competent authorities of 
the country of production) as well as the recommendations of professional associations or other 
organizations authorized in accordance with the legislation of the country of production to issue 
such recommendations . 
5.  The implementation of the system of accounting rules by each person is carried out by the 
constitution in the prescribed manner of accounting policy, which is understood as a set of 
methods of accounting, reflected in the relevant organizational and administrative document of the 
person (for instance, an order on the accounting policy).  In the constitution of the accounting 
policy of the person in relation to a specific accounting object, a method of accounting is chosen 
among the methods permitted b y the accounting standards.  
Depending on the applied article of the Agreement (method of determination the customs value of 
imported goods) the accounting information, acceptable for the determination of the customs 
value of the evaluated (imported) goods , is constituted on the basis of the accounting policies of 
person corresponding to the system of accounting rules or of the state, Member of the Customs 
Union, or of a country of origin of evaluated (imported) goods, i.e. corresponding to the generally 
accepted accounting principles.  G/VAL/N/1/KAZ/1  
 
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  To confirm the compliance of the information used to determine the customs value of the 
evaluated (imported) goods with generally accepted accounting principles, person has the right to 
provide a conclusion (certificate, act) or other documents received from the authorized bodies.  
6.  In the application of methods for determining the customs value of goods established by the 
Agreement, the accounting information, on the basis of which the customs value of the evaluated 
(import ed) goods is determined under a specific article of the Agreement, shall comply with 
generally accepted accounting principles applied in the corresponding state.   
In determining and allocating the cost of goods used for the production of goods imported to  the 
common customs territory of the Customs Union provided by buyer to the seller free of charge or 
at a reduced price in accordance with the subparagraph 2 "b" of paragraph 1 of Article 5 of the 
Agreement, the accounting information shall be used and con stituted in accordance with the 
generally accepted accounting principles applicable in the member State of the Customs Union, to 
the customs authority of which the customs value of goods is declared for customs declaration of 
goods.  
In determining the amo unts to be deducted in accordance with paragraph 2 of Article 8  of the 
Agreement (method 4), accounting information shall be used and constituted in accordance with 
generally accepted accounting principles applicable in the member State of the Customs Union, to 
the customs authorities of which the customs value of goods is declared for customs declaration of 
goods.  
In determini ng the parameters to be added in accordance with paragraph 1 of Article 9 of the 
Agreement (method 5), the accounting information shall be used and constituted in accordance 
with generally accepted accounting principles applicable in the country of the pro duction of the 
evaluated (imported) goods.  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium  
of the Eurasian Economic Commission  
No. 118 of 22 September 2015  
The Rules  on the Treatment of Interest Charges in Determination of the  
Customs Value of Goods  
I. General pr ovisions  
1.  These Rules are developed on the basis of provisions of the Agreement on the Determination of 
Customs Value of Goods, Transferred Across Customs Bo rder of the Customs Union of 
25 January  2008, Decision 3.1 "On the Treatment of Interest Charges  in the Customs Value of 
Imported Goods", approved by the Committee on Customs Valuation of the World Trade 
Organization, and are applied in case of determination of the customs value of goods for the 
method of the transaction value of imported goods (meth od 1), and for methods of determination 
of the customs value, established by Articles 6 -10 of the specified Agreement (methods 2 -6). 
2.  In these Rules, interest charges mean payments on the interest rates, performed by the buyer 
within the financial relat ions in connection with purchase of the imported (evaluated) goods 
(hereinafter:  financial relations).  
At the same time, the financial relations of the parties can be performed in the form of a separate 
contract or agreement on financing (hereinafter: fi nancial agreement), and in the form of a section 
in a foreign trade contract (agreement) according to which the go ods are sold for export to the 
customs territory of the Eurasian Economic Union (hereinafter respectively: foreign trade contract, 
Union).  
3.  In case if the financing (within the financial agreement or the foreign trade contract) is 
performed by the seller (including in the form of respite, payment by instalments  for the goods) by 
banks, credit organizations, other legal entities or by physical  persons, the interest payments are 
not subject to inclusion in the customs value of goods imported into customs territory of the 
Union, provided fulfilment  of the conditions, stipulated in paragraph 5 of these Rules (see 
examples 1 and 2).  
4.  In case if the seller, providing to the buyer the payment deferral for the goods, determines the 
conditions of implementation of the payment without the allocation of interest charges from the 
price actually paid or liable to be paid, and establishes in the foreign t rade contract the fixed prices 
on the goods depending on terms of their payment, such financing of purchase of the imported 
(evaluated) goods influences the amount of customs value of these goods.  
In this case, the basis for the determination of customs v alue of the imported (evaluated) goods 
shall be the price which has been actually paid by the buyer on the basis of specific term of 
implementation of payment (see example 3).  
II.  Conditions when interest charges are not subject to inclusion in the custom s value of 
imported (evaluated) goods  
5.  Interest charges are not included in the customs value of goods imported into the customs 
territory of the Union in case of simultaneous accomplishment of the following conditions:  
1)  interest charges are specifi ed separately from the price actually paid or liable to be paid for 
the imported (evaluated) goods (for example, they are provided in a separate row in the 
invoice);  
2)  financial relations are performed in the form of a separate financial agreement or a s ection 
of the foreign trade contract in the written or electronic form;  
3)  the imported (evaluated) goods are really sold at the price declared as the price, actually 
paid or liable to be paid, i.e. when pricing the goods the seller does not consider int erest 
charges and even in case of lack of the financial relations with the buyer, the goods would 
have been sold at the same price;  G/VAL/N/1/KAZ/1  
 
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  4)  the interest rate, established in the financial agreement or in the foreign trade contract, 
does not exceed the specific  level to the similar financial relations in the same country and 
during the corresponding period of time in which the financial agreement or the foreign 
trade contract respectively were signed.  
6.  If the interest rate, established in the financial agreem ent or in the foreign trade contract, 
exceeds the level specified in subparagraph 4 of paragraph 5 of these Rules, the customs value of 
the imported (evaluated) goods may not include only the amount of interest payments calculated 
on the interest rate corr esponding to this level (see example 4).  
III. Examples  
Example 1 : According to the purchase and sale agreement, the buyer imports into the customs 
territory of the Union female leather jackets the price of which is 50 ,000 monetary 
units under the agreement . 
The total amount of payment in the invoice presented by the seller to the buyer is 50 ,750 
monetary units.  
Furthermore, there is a separate row with the interest charges for the provision of the payment 
deferral for the goods in the invoice with the amoun t of 750 monetary units.  
The buyer signed with the seller being in the country A the financial agreement on provision of the 
payment deferral for the goods, which stipulates the terms of payment.  In accordance with the 
terms of the financial agreement, th e payment deferral for the goods is provided to the buyer for a 
period of 90 days and the interest rate on the payment deferral is 1 .5% for 90 days.  
The declarant confirmed documentary that this interest rate does not exceed prevailing level of 
rates for t he similar financial relations during the corresponding period of time in the country A.  
The analysis of circumstances of the transaction, including the financial agreement, the purchase 
and sale agreement indicated that the buyer could acquire the specifi ed goods without the 
payment of deferral for 90 days, having paid 50 000 monetary units for the goods, i.e. the buyer 
would have the possibility not to incur additional costs on payment of interest charges if he had 
the money for the payment of goods.  
Thus, the price which is subject to the payment for imported leather jackets is 50 ,000 monetary 
units and does not include interest charges, therefore, the interest charges in the amount of 750 
monetary units are not included in the customs value of the leathe r jackets imported into the 
customs territory of the Union.  
Example  2: According to the purchase and sale agreement, the buyer imports into the customs 
territory of the Union the goods, the price for which is 100 monetary units apiece.  
For the purpose of p urchase of these goods, the buyer concluded the financial agreement (the 
agreement of crediting) with the commercial bank being in the country B.  The agreement 
stipulates that the bank grants money (loan) for the rate of 10 % of interest rates annually.  
Thus, the buyer, in addition to the payment of the goods on the invoice presented by the seller 
according to the purchase and sale agreement, also pays the interest charges for the credit for a 
separate invoice provided by bank.  
The customs authority has t he information that the interest rate established in the agreement of 
crediting in the amount of 10 % of interest rates annually does not exceed the prevailing level of 
rates for the similar financial relations during the corresponding period of time in the  country B 
where the funds were provided to the buyer, and that the imported (evaluated) goods are really 
sold at the price declared by the buyer as the price actually paid or liable to be paid.  
Considering the stated circumstances, the interest charges pa id by the buyer to the bank, shall not 
be included in the customs value of imported (evaluated)  goods.  G/VAL/N/1/KAZ/1  
 
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  Example  3: The buyer concluded foreign trade contract on the purchase of goods with the seller of 
goods.  In accordance with the terms of this contract, the price of goods is established 
depending on the payment due dates of goods by the buyer, i.e.:  
- if the payment for goods is performed before shipment to the buyer (prepaid), 
the price is 100 monetary units apiece;  
- if the payment for goods is performe d on a day of shipment of the goods, the 
price is 120 monetary units apiece;  
- if the payment for goods is performed after a day of shipment, the price is 240 
monetary units apiece.  
The buyer paid on a day of shipment.  
In this case, the seller provides the  payment deferral for goods, having determined the procedure 
for such payment by establishing fixed prices without allocation of interest charges.  
Thus, in the case under consideration, the basis for the determination of customs value of the 
imported (evaluated) goods is the price of 120 monetary units apiece.  
Example 4 : According to the purchase and sale agreement, the buyer imports into the customs 
territory of the Union the goods, the price of which is 100 ,000 monetary units under 
the agreement.  
The tota l amount of payment in the invoice provided by the seller to the buyer is 105 ,000 
monetary units.  
Furthermore, there is a separate row with the interest charges for the provision of the payment 
deferral for the goods in the invoice with the amount of 5 ,000 monetary units.  
The buyer signed with the seller being in country K a financial agreement on the provision of the 
payment deferral for the goods, which stipulates the terms of payment.   In accordance with the 
terms of the financial agreement, the payment deferral for the goods is provided to the buyer for a 
period of 150 days and the interest rate on the payment deferral is  5% for 150 days.   
As the declarant for the purpose of confirmation of the declared information provided documentary 
proof that the lev el of the rate is specific to the similar financial relations in the country K during 
the corresponding period of time and is 3 % for 150 days, so the declarant in the customs value of 
goods does not include the amount of the interest charges calculated bas ed on the level of the rate 
of 3% for 150 days, i.e. in the amount of 3 ,000 monetary units.  
The difference in the amount of 2 ,000 monetary units between the amount of the interest charges 
for provision of the delay specified in the invoice, i.e.  5,000 mone tary units, and the amount of the 
interest charges calculated on the interest rate corresponding to the level specified in 
subparagraph 4 of paragraph 5 of these Rules which amounts to 3 ,000 monetary units, is included 
by the declarant in the customs value  of the imported (evaluated) goods.  G/VAL/N/1/KAZ/1  
 
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  APPROVED  
by Decision of the Collegium of  
the Eurasian Economic Commission  
No. 32 of 12 April 2016  
The Order  for Application of Procedure on the Postponed Determination of Customs 
Value of Goods  
I.  General provisions  
1.  The present Order determines the case of application of the procedure on the postponed 
determination of customs value of goods, specifics of application of the transaction value method 
of imported goods (method 1), stipulated in Article 4 of the Agreemen t on the Determination of 
Customs Value of Goods, Transferred Across Customs Border of the Customs Union of 
25 January  2008 (hereinafter: Agreement), an order for declaring and control of customs value of 
the goods, features of calculation and payment of c ustoms duties, taxes.  
2.  In case of application of procedure of the postponed determination of customs value of the 
goods it is declared:  
a)  in case of customs declaration of the goods - preliminary amount of customs value of the 
goods;  
b)  after release  of the goods - exact amount of customs value of the goods.  
3.  Application of procedure of the postponed determination of customs value of the goods is 
allowed in case of observance of the conditions, stipulated in paragraph 1 of Article 4 of the 
Agreemen t, if imported goods are put under the customs procedure of release for internal 
consumption and in accordance with the terms of foreign trade contract (agreement) according to 
which the goods are sold for export to the customs territory of the Eurasian ec onomic union 
(hereinafter: foreign trade contract), the fixed price which is subject to payment for these goods is 
not established, but it is established that there is the dependence of the price of the goods  on 
stock exchange prices (stock exchange quota tions, stock exchange indexes) and the order 
approved by the parties of the foreign trade contract (algorithm, the formula) of the calculation of 
the price of the goods at stock exchange prices (stock exchange quotations, stock exchange 
indexes) for the sp ecific date established in this foreign trade contract after the day of registration 
of the declaration on the goods.  
4.  Determination and statement of exact amount of customs value of the goods is allowed to be 
postponed for the term during which in acco rdance with the terms of the foreign trade contract, 
documentary confirming data shall be received, allowing to determine and declare the exact 
amount of customs value of the goods. Furthermore, the term of determination and statement of 
the exact amount o f customs value of the goods cannot exceed 2 months from the date of 
registration of the declaration on the goods.  
II.  Specifics of application of the method on the transaction value of imported goods 
(method 1)  
5.  The preliminary amount of customs value  of the goods is determined according to Article 4 of 
the Agreement based on stock exchange prices (stock exchange quotations, stock exchange 
indexes) as of the date closest to registration date of the declaration of goods, proceeding from 
the procedure (a lgorithm, formula) of the calculation established by the foreign trade contract.  
6.  The exact amount of customs value of the goods is determined based on the price which is 
actually paid or liable to be paid for the imported goods which is calculated base d on stock 
exchange prices (stock exchange quotations, stock exchange indexes) for the date established by 
the foreign trade contract.  
7.  The information used for calculation of preliminary and exact amount of customs value of the 
goods shall be document ary confirmed.  G/VAL/N/1/KAZ/1  
 
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  III. Declaration of customs value of the goods  
8.  In case of application of procedure on the postponed determination of customs value of the 
goods, declaration of customs value of imported goods is performed according to Order for 
declarati on of customs value of the goods, approved by Decision of the Commission of the 
Customs Union No.  376 of 20 September 2010 (hereinafter:  Order for declaration), taking into 
account the following specifics.  
The preliminary amount of customs value of goods,  determined according to paragraph 5 of the 
present Order, is declared by the declarant (customs representative) in the declaration of customs 
value in the DTS -1 form (hereinafter: DTS -1) and in the declaration on the goods.  
In the first subsection of colu mn 43 of the declaration on the goods, the code of the postponed 
determination of customs value of the goods is specified according to the qualifier of methods of 
determination of the customs value, approved by Decision of the Commission of the Customs 
Union No. 378 of 20 September 2010.  
Specifying by the declarant (customs representative) in the first subsection of column 43 of the 
declaration on the goods of the code of the postponed determination of customs value of the 
goods is a statement of the declar ant (customs representative) for application of procedure of the 
postponed determination of customs value of the goods.  
Furthermore, in the column "Additional data" of DTS -1 the declarant (customs representative) 
indicates the term of the statement of exac t amount of customs value of the goods, determined in 
compliance with paragraph 4 of the present Order.  
For the confirmation of the declared preliminary amount of customs value of the goods, the 
documents are presented by the declarant (customs representat ive), as provided by Annex No. 1 
to the Order for declaration, including the documents on the basis of which the calculation of 
preliminary amounts of customs value of the goods is calculated, taking into account the 
provisions of paragraph 5 of the presen t Order.  
9. Before the expiration of the term established according to paragraph 14 of the present Order, 
the declarant (customs representative) shall declare the exact amount of customs value of the 
goods, having provided to the customs authority appropri ately fulfilled DTS -1 form with the 
calculation of the exact amount of customs value of the goods and, if necessary, the adjustment of 
the declaration for the goods, and also the documents used for calculation of the exact amount of 
customs value of the go ods. Furthermore, the documents, which have been earlier provided by the 
declarant (customs representative) to the customs authority when declaring the preliminary 
amount of customs value of the goods, are not presented again.  
IV. Control of preliminary am ount of customs value of the goods  
10.  In case of control of preliminary amount of customs value of the goods, the customs authority 
shall check:  
а)  observance of conditions, stipulated in paragraph 1 of Article 4 of the Agreement;  
b)  compliance with the conditions of the foreign trade contract  with the conditions, stipulated 
in paragraph 3 of the present Order;  
c)  correctness of determination of preliminary amount of customs value of the goods, including 
the correctness of the choice of information for determination of preliminary amount of 
customs value of the goods according to paragraph 5 of the present Order and its 
documentary confirmation.  
11.  The preliminary amount of customs value of the goods is considered as the customs value of 
the goods declared by method 1 without the application of procedure of postponed determination 
of customs value of the goods in case if during the monitoring procedure of preliminary amount of 
customs value of the goods by customs authority it is revealed that:  
a)  conditions, stipulated in paragraph 1 of Article 4 of the Agreement are not complied with;  G/VAL/N/1/KAZ/1  
 
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  b)  conditions of the foreign trade contract do not correspond to the conditions, stipulated in 
paragraph 3 of the present Order;  
c)  documents, confirming the cal culations according to paragraph 5 of the present Order, are 
not provided;  
d)  there are the features certifying possible unauthenticity of data on customs value of the 
goods or that the declared data are not properly (by documents) confirmed (except as 
specified when the lack of exact data is the reason of use of the procedure of the postponed 
determination of customs value of the goods).  
12.  In the cases specified in paragraph 11 of the present Order, the control of customs value of 
the goods is performe d according to Order for control of customs value of the goods, approved by 
Decision of the Commission of the Customs Union No. 376 of 20 September 2010 (hereinafter: 
Order for control).  
13.  If in case of monitoring procedure of preliminary amount of cust oms value of the goods by the 
customs authority it is revealed that doubtful data on preliminary amount of customs value of the 
goods are declared, including information is chosen incorrectly for determination of preliminary 
amount of customs value of the goods, the customs authority makes a decision on the adjustment 
of customs value of the goods according to the Order for control.  
If in case of adjustment of preliminary amount of customs value of the goods, the methods of 
determination of customs value o f the goods are used, established by Articles 6 -10 of the 
Agreement (methods 2 -6), the procedure of the postponed determination of customs value of the 
goods is not applied.  
If in case of adjustment of preliminary amount of customs value of the goods, the method 1 is 
applied, the preliminary amount of customs value of the goods is the corrected preliminary amount 
of customs value of the goods.  
14.  In case of observance of the requirements, established by paragraphs 3 -5, 7, 8 of the present 
Order, the offic ial of customs authority in the field "For marks of customs authority" of the main 
and all additional sheets of DTS -1 puts the mark "Determination of exact amount of customs value 
of the goods is postponed until" and establishes the term of the statement o f exact amount of 
customs value of the goods, determined in compliance with paragraph 4 of the present Order.  
Furthermore, the decision concerning customs value of the goods is not accepted.  
V. Control of exact amount of customs value of the goods  
15.  In case of control of exact amount of customs value of the goods the customs authority 
checks:  
а)  the correctness of calculation in DTS -1 of the price which is actually paid or liable to be paid 
for imported goods, based on stock exchange prices (stock exchange quotations, stock 
exchange indexes) for the date established in the foreign trade contra ct; 
b)  documentary confirmation by the declarant (customs representative) of the information used 
for the calculation of exact amount of customs value of the goods;  
c)  correctness of fulfilling the form of adjustment of the declaration on the goods if th e exact 
amount of customs value of the goods differs from preliminary amount of customs value of 
the goods.  
16.  By the results of control of exact amount of customs value of the goods no later than 3 
business days from the date of the statement by the de clarant (the customs representative) of the 
exact amount of customs value of the goods and submission of the documents confirming data, 
used for its calculation, the customs authority makes one of the following decisions concerning the 
customs value of the  goods:  
a)  on the acceptance of the declared customs value of the goods - if it is not revealed by the 
customs authority that data on exact amount of customs value of the goods are doubtful.  
Thus the official of customs authority puts down the correspond ing marks in the declaration 
on the goods, adjustment of the declaration on the goods and DTS -1; G/VAL/N/1/KAZ/1  
 
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  b)  on the adjustment of the declared customs value of the goods - if it is revealed by the 
customs authority that data on exact amount of customs value of the  goods are doubtful. 
The decision on the adjustment of the declared customs value of the goods is drawn up 
according to Annex No. 1 to the Order for control.  
17.  If the declarant (customs representative) does not declare in due time exact amount of 
custo ms value of the goods or documents or confirmatory data used for its calculation are not 
provided, the preliminary amount of customs value of the goods declared by the declarant (the 
customs representative) is considered as the customs value of the goods d eclared by the method 1 
without the application of procedure of postponed determination of customs value of the goods.  
In this case, the control of customs value of the goods is performed according to the Order for 
control.  
18.  In case of application of procedure of the postponed determination of customs value of the 
goods before the acceptance by customs authority of the decision concerning customs value of the 
goods according to paragraphs 16 and 17 of this Order, the control of customs value of the goo ds 
is considered incomplete.  
VI. Specifics of calculation and payment of customs duties, taxes in case of application 
of procedure of the postponed determination of customs value of the goods  
19.  In case of the statement of preliminary amount of customs v alue of the goods, customs 
duties, taxes are estimated and are subject to payment based on preliminary amount of customs 
value of the goods within timeframes established by the Customs Code of the Customs Union.  
20.  In case of the statement of exact amou nt of customs value of the goods, the calculation of 
customs duties, taxes is performed based on exact amount of customs value of the goods.  
21.  If the amount of customs duties, taxes estimated based on the exact amount of customs 
value of the goods decla red by the declarant  (customs representative) increases in comparison 
with the amount of customs duties, taxes estimated based on preliminary amount of customs 
value of the goods, the payment due date of additionally charged amounts of customs duties, 
taxes is considered as a day of the statement of exact amount of customs value of the goods, but 
no later than the fixed term of the statement of exact amount of customs value of the goods, 
except for the case stipulated in paragraph 22 of this Order.  
22.  If by results of control of exact amount of customs value of the goods the customs authority 
makes the decision on adjustment of the declared customs value of the goods using method 1 and 
the amount of customs duties, taxes estimated based on the adjusted am ount of customs value of 
the goods increases in comparison with the amount of customs duties, taxes estimated based on 
preliminary amount of customs value of the goods, the payment due date of additionally charged 
amounts of customs duties, taxes is consid ered as a day of submission to the customs authority 
DTS-1 and the adjustments of the declaration on the goods, fulfilled based on the corrected 
amount of customs value of the goods, but no later than the fixed term of the statement of exact 
amount of cust oms value of the goods.  
23.  If by results of control of exact amount of cust oms value of the goods, the customs authority 
makes the decision on adjustment of customs value of the goods using methods 2 -6 and the 
amount of customs duties, taxes estimated based on the corrected amount of customs value of the 
goods increases in compar ison with the amount of customs duties, taxes estimated based on 
preliminary amount of customs value of the goods, the payment due date of additionally charged 
amounts of customs duties, taxes is considered to be the term established by the Customs Code of  
the Customs Union concerning the goods, placed under the customs procedure for release for 
internal consumption.  
24.  If the amount of customs duties, taxes estimated based on exact amount of customs value of 
the goods or the corrected amount of customs v alue of the goods decreases in comparison with 
the amount of customs duties, taxes estimated based on preliminary amount of customs value of 
the goods, return (offsetting) of unduly paid amounts of customs duties, taxes is performed 
according to Chapter 13  of the Customs Code of the Customs Union.  
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