Accounting for imported goods
The customs value of a product is the value that is the basis for calculating taxes and customs duties. In the end, it largely depends on the criterion and characteristics of the delivery, as well as the specificity of the supplied product. In accordance with the Agreement on the determination of the customs value of products transported across the customs border of the Customs Union (hereinafter referred to as the Agreement), the basis for its determination must be the value of the transaction (to a very likely extent) with these products. Imagine one fact that, in other words, the cost practically paid or payable for these products when they are sold for export to the common customs area of the Customs Union. Articles 2 and 4 of the Agreement With all this, the Agreement establishes that when determining the customs value, costs are added to the value practically paid (payable) for products in the amount in which they were incurred (subject to implementation) by the buyer, but not ...