Publication date: 11.06.2024
Legal aspects of customs valuation of vehicles
Introduction
The customs valuation of vehicles is important for determining the amount of customs duties when they are imported into the customs territory of Ukraine. The valuation procedure is governed by a number of regulations that determine the procedure for calculating the customs value, taking into account various factors such as the value of the vehicle, its technical condition, year of manufacture, etc. In this article, we will consider the main legal aspects of the customs valuation of vehicles, legislative innovations and application practice.
Legal regulation
Customs Code of Ukraine:
- The main legal act regulating customs valuation is the Customs Code of Ukraine. It defines the general principles and methods for determining the customs value of goods, including vehicles.
Resolution of the Cabinet of Ministers of Ukraine:
- The Resolution of the Cabinet of Ministers of Ukraine No. 731 dated 08.09.2016 "On Approval of the Procedure for Determining the Customs Value of Vehicles" establishes specific rules and procedures for assessing the value of vehicles.
Instructions and guidelines:
- The State Customs Service of Ukraine issues instructions and methodological recommendations on the application of legislation in the field of customs valuation of vehicles, which help customs authorities and foreign economic operators to correctly determine the customs value.
Methods for determining customs value
Method by transaction price:
- The main method used to determine the customs value of vehicles is the transaction value method, i.e. the price actually paid or payable for the vehicle when it is sold for export to Ukraine.
Backup methods:
- If the customs value cannot be determined by the transaction price, the following backup methods are applied:
- Transaction price method for identical goods: determination of the customs value based on the transaction price of identical vehicles.
- Transaction price method for similar goods: determination of the customs value based on the transaction price of similar vehicles.
- Value Addition Method: determination of the customs value based on the value of components, assembly costs and profit.
- Value Subtraction Method: determination of the customs value based on the sale value of the vehicle on the domestic market of Ukraine with the deduction of import and sales costs.
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Legislative updates and current issues
Changes in legislation:
- Recent legislative changes are aimed at increasing transparency and predictability of the customs valuation of vehicles. This includes the introduction of new criteria for valuation, updating of methodological recommendations and expansion of the database for comparative valuations.
Practical aspects:
- In practice, questions arise as to the correctness of the customs value, especially in cases where vehicles have been damaged or repaired. In such cases, the customs authorities may require additional documents and expertise to confirm the value.
Appealing against decisions of customs authorities:
- In case of disagreement with the customs value, importers have the right to appeal the decision of the customs authorities in administrative or judicial proceedings.
