The proof of the customs value of goods

The proof of the customs value of goods is the registration and collection of documents confirming the price of the shipment. The customs value is the basis for the calculation of customs payments, that is why it is especially carefully checked by the customs officials. The attempts to understate it deliberately result in the financial and criminal liability. Employees of the customs authorities have the right do not agree the customs value declared in the documents, which often leads to an increase in the customs payments. The procedure for the rejection of the customs value declared by the declarant is called "adjustment of the customs value". This has resulted in many incomplete or failed agreements at the interstate level.

Determination and methods for calculating the customs value of goods.

According to the Customs Code of Ukraine, the customs value of goods transported across the customs border of Ukraine is the value of goods used for customs purposes based on the price actually paid or payable for these goods. Information about the customs value of goods is also used for the calculation of customs payments and for the calculation of tax liability determined by the results of documentary verification. That is, the declaration of customs value and its proof is one of the main indicators of predictability and successfulness of the import operation.

Our employees are very careful in the preliminary analysis of all goods and accompanying documents when importing the first consignment. It is important to have all the necessary documentary evidence of all, without exception, numerical components of the customs value of goods. If necessary, we prepare the recommendations for the development of a package of additional documents, such as: catalogs, price lists, information from open sources of the Internet, expert conclusions about the level of market value of the identical and similar goods, and others.

The Customs Code of Ukraine defines an exhaustive list of documents as well as the grounds under which the additional information on this subject may be requested. We are ready to protect your interests in this area.

It should be noted that the actual situation in checking the correctness of the declaration of customs value is somewhat different from the procedures prescribed in the regulatory acts, and it mostly depends on the size of the declared customs value in comparison with the digital values in Ukraine. Therefore, from time to time there are situations of adjustment of the customs value.

In order to avoid the delays in the customs clearance, many FEA members agree with the decision to adjust the customs value. And this, in turn, can make the import operation itself as unprofitable and complicate the further implementation of the project.

In our opinion, the adjustment of the customs value should be fought. Moreover, by law the declarant has a quite wide range of rights in this matter.

The importer's rights protection starts at the stage of filing a customs declaration.

The most reliable way to "protect" the customs value is to file the uncontested documents as its proof.

In case if you get the request from the customs authority to provide the additional documents to confirm the cost of goods, this is to prepare and provide in a professional manner legally and timely substantiated additional documents, and the knowledge of the procedural features of the process of bringing the declared customs value in practically all cases allows you to prevent any adjustment of the customs value and leave the amount of customs payments at the previous level. In case of adjustment of the customs value, this is to reject the established by the customs body amount of the customs value and to declare goods in accordance with art. 55 of Customs Code of Ukraine with the further legal proof of the level of declared customs value.

As an additional legally significant document, we may use the Conclusions by the authorized expert institutions on the level of market value of goods, to receive this independently on behalf of our partners.

Our Сompany has a large experience of multiple and successful customs clearance procedures for our partners.

Learn more on how to calculate the customs value and custom fees correctly from our Сompany's specialists.

Logistic Company "Interservice" specializes in the economic interests’ protection for our partners, including the customs clearance of import goods.