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On changes when declaring the customs value

We remind you that the decision of the Board of the Eurasian Economic Commission No. 160 “On the cases of filling in the customs value declaration, approval of the customs value declaration forms and the Procedure for filling in the customs value declaration” (adopted in Moscow on October 16, 2018) comes into force on July 1, 2019.

Thus, from 01.07.2019, new forms of document of customs value (hereinafter - DCV) with relevant references to the current rules of the EAEU Customs Code are to be completed.

The Minsk Regional Customs draws the attention to the change in the procedure for filling in Box 8 of the DCV -2, which specifies information about the documents on the basis of which the DCV -2 is filled.

In cases of specifying in box 8 of the DCV -2 information about documents proposed earlier by the customs authority as a source of price information (goods declaration number), information about the goods number from the goods declaration (column 32) proposed by the customs authority shall also be indicated. Information on the item number will be indicated in the decisions of customs officials on making changes (additions) to the information stated in the goods declarations (column “Amended information”).

We remind that the independent use by the declarant in the customs declaration of information about the source of price information previously proposed by the customs authority on the results of the customs control of the customs value of goods that are identical to those being evaluated (that is, the use of a reserve method for determining the customs value) customs control of the customs value in respect of imported goods.

This need is determined directly in the implementation of customs control of the customs value using a risk management system taking into account a number of criteria, including delivery under a single foreign trade agreement (contract), unchanged transaction conditions (including in relation to the price of goods and delivery terms), as well as the period from the date when the customs authority determines the value of the customs value and the source of price information for identical goods.

This page is available at:
http://www.mrt.customs.gov.by/en/mrt-actual-en/view/on-changes-when-declaring-the-customs-value-11363-2019/
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