Article 40. Additional charges to the price actually paid or payable for imported goods
1. When determining the customs value of imported goods based on the transaction value, the following additional charges are added to the price actually paid or payable for these goods:
1) expenses in the amount in which they are incurred or are to be incurred by the buyer, but are not included in the price actually paid or payable for imported goods, which include:
a) remuneration to intermediaries (agents) and remuneration to brokers, with the exception of remuneration for purchase, paid by the buyer to his agent (intermediary) for the provision of services related to the purchase of imported goods outside the customs territory of the Union.;
b) the costs of packaging, if for customs purposes it is considered as a single whole with imported goods;
c) the cost of packaging imported goods, including the cost of packaging materials and packaging work;
2) the appropriately distributed cost of the following goods and services, directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production and sale of imported goods for export to the customs territory of the Union, in an amount not included in the price actually paid or payable for imported goods:
a) raw materials, materials, parts, semi-finished products and other goods from which the imported goods are made (consist);
b) tools, stamps, molds and other similar goods used in the manufacture of imported goods;
c) materials consumed in the production of imported goods;
d) design, development, engineering, design work, decoration, design, sketches and drawings made outside the customs territory of the Union and necessary for the production of imported goods;
3) a part of the income (revenue) received as a result of the subsequent sale, disposal in another way, or use of imported goods, which is directly or indirectly owed to the seller;
4) the costs of transportation (transportation) of imported goods to the place of arrival of such goods in the customs territory of the Union, and if the Commission determines other places depending on the type of transport by which the goods are transported and the specifics of such transportation (transportation), to the place determined by the Commission;
5) the costs of loading, unloading or reloading imported goods and carrying out other operations related to their transportation (transportation) to the place of arrival of such goods in the customs territory of the Union, and if the Commission, depending on the type of transport by which the imported goods are transported and the specifics of their transportation (transportation), determines other places, - to a place determined by the Commission;
6) insurance expenses in connection with the operations specified in subitems 4 and 5 of this paragraph;
7) royalties and other similar payments for the use of intellectual property objects, including royalties, payments for patents, trademarks, copyrights, which relate to imported goods and which are directly or indirectly produced or should be made by the buyer as a condition of sale of imported goods for export to the customs territory of the Union, in an amount not included in the the price actually paid or payable for these goods. When determining the customs value of imported goods, they should not be added to the price actually paid or payable.:
a) payments for the right to reproduce (replicate) imported goods in the customs territory of the Union;
b) payments for the right to distribute or resell imported goods, if such payments are not a condition for the sale of imported goods for export to the customs territory of the Union.
2. The customs value of imported goods should not include the following expenses, provided that they are isolated from the price actually paid or payable, declared by the declarant and documented by him:
1) expenses incurred after the import of goods into the customs territory of the Union for construction, erection, assembly, installation, maintenance or provision of technical assistance in respect of such goods as industrial installations, machinery or equipment;
2) the costs of transportation (transportation) of imported goods across the customs territory of the Union from the place of arrival of such goods in the customs territory of the Union, and if the Commission determines other locations depending on the type of transport by which the goods are transported and the specifics of such transportation (transportation), from the place determined by the Commission;
3) duties, taxes and fees paid in connection with the import of goods into the customs territory of the Union or the sale of imported goods in the customs territory of the Union.
3. The additional charges specified in paragraph 1 of this Article to the price actually paid or payable for imported goods shall be made on the basis of reliable, quantifiable and documented information. In the absence of such information, method 1 is not applied.
4. When determining the customs value of imported goods, no additional charges shall be made to the price actually paid or payable for such goods, other than those specified in paragraph 1 of this Article.
5. When making additional charges to the price actually paid or payable for imported goods:
1) the distribution of the value of the goods specified in subparagraph "b" of subparagraph 2 of paragraph 1 of this article may be carried out by attributing this entire value to the customs value of the first batch of goods or to the customs value of another quantity of goods determined by the declarant, which may not be less than the number of declared goods. Such allocation should be made in a reasonable manner, applicable to the specific circumstances, depending on the documents available to the declarant and in accordance with generally accepted accounting principles. In this case, the cost of these goods is recognized as the cost of their purchase if the buyer purchased the goods from a seller who is not related to the buyer, or the cost of their manufacture if the goods were produced by the buyer. If the specified goods were previously used by the buyer, regardless of whether they were purchased or produced by this buyer, the initial purchase or production price is subject to reduction in order to obtain (determine) the value of these goods, taking into account their use.;
2) in respect of the goods and services provided by the buyer and specified in subparagraph "d" of subparagraph 2 of paragraph 1 of this article, which were purchased or leased by the buyer, additional charges shall be made in respect of the costs of purchasing or renting such goods and services. If the buyer provides goods that are in public possession, that is, in state or municipal ownership, additional charges are made in terms of the cost (costs) of obtaining copies of such goods.
6. When making additional charges specified in subparagraph 2 of paragraph 1 of this article, in addition to the cost of the goods themselves, all costs related to their provision (delivery) to the seller, including their return, if any, are taken into account.
The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.
It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.
President
Republic of Kazakhstan
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