Article 71. Addition method (method 5) of the Code on Customs Regulation in the Republic of Kazakhstan of the Code on Customs Regulation in the Republic of Kazakhstan

     1. When determining the customs value of imported goods in accordance with this article, the estimated value of the goods is used as the basis, which is determined by adding:

     1) expenses for the manufacture or purchase of materials and production costs, as well as for other operations related to the production of the goods being evaluated;

     2) the amount of profit and total expenses (commercial and management expenses) equivalent to the amount that is usually taken into account when selling goods of the same class or type as the goods being valued in the country in which the goods were sold for export to the customs territory of the Eurasian Economic Union;

     3) the expenses specified in subitems 4), 5) and 6) of the first part of paragraph 1 of Article 67 of this Code.

     2. The expenses specified in subparagraph 1) of paragraph 1 of this Article shall be determined on the basis of information on the production of the goods being evaluated, submitted by or on behalf of the manufacturer and confirmed by the manufacturer's commercial documents, provided that such documents are drawn up in accordance with generally accepted accounting principles applicable in the country where the goods are produced.

     3. The expenses specified in subitem 1) of item 1 of this Article shall include the expenses specified in paragraphs three and four of subitem 1) of part one of item 1 of Article 67 of this Code and distributed in accordance with subitem 1) paragraph 5 of Article 67 of this Code is the cost of goods and services specified in subparagraph 2) of the first part of paragraph 1 of Article 67 of this Code, directly or indirectly provided by the buyer for use in connection with the production of imported goods. The cost of the goods and services specified in the fifth paragraph of subparagraph 2) of the first part of paragraph 1 of Article 67 of this Code, produced (rendered) in the customs territory of the Eurasian Economic Union, is included only to the extent to which these goods and services were paid for by the manufacturer. However, the costs are not taken into account again when determining the estimated cost.

     Direct and indirect costs for the production and sale of imported goods for export to the customs territory of the Eurasian Economic Union, which are not specified in subparagraph 1) of paragraph 1 of this Article, are taken into account as general expenses (commercial and management expenses).

     4. The amount of profit and total expenses (commercial and management expenses) is taken into account as a whole and is determined on the basis of information provided by or on behalf of the manufacturer. If this information does not correspond to the information available to the state revenue authority on the usual amount of profit and total expenses (commercial and management expenses) for the sale of goods of the same class or type for export to the customs territory of the Eurasian Economic Union, the customs authority may determine the amount of profit and total expenses (commercial and management expenses) based on the information he has.

     5. For the purposes of this article, information on sales of goods of the same class or type produced in the same State as the goods being valued is used. The question of whether the goods being evaluated and the goods with which they are compared are goods of the same class or type is decided separately on a case-by-case basis, taking into account the relevant circumstances. At the same time, sales are considered for export to the customs territory of the Eurasian Economic Union of the narrowest possible group or number of goods of the same class or type, in respect of which information may be provided.

     6. Customs authorities may not require a foreign person to submit documents and information to determine the estimated value of goods, unless otherwise established by the customs legislation of the Eurasian Economic Union, international treaties of the Eurasian Economic Union with a third party or international treaties of the Republic of Kazakhstan.

     Documents and information submitted by or on behalf of a foreign manufacturer of goods to determine the estimated value of the goods may be checked in the country of the manufacturer of the goods by the authorized bodies of the Republic of Kazakhstan with the consent of the foreign manufacturer of the goods, as well as subject to prior notification to the authorized body of the country of the manufacturer of the goods and in the absence of its objections to such verification. Verification of documents and information submitted by or on behalf of a foreign manufacturer of goods is carried out by authorized bodies of the Republic of Kazakhstan in accordance with international treaties to which the Republic of Kazakhstan is a party.

     7. If the customs authority determines the customs value of imported goods in accordance with this Article on the basis of the information available to it, it shall inform the declarant in electronic or written form about the sources of such information, as well as about calculations based on them.

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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