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DETERMINATION OF THE CUSTOMS VALUE OF MOVING VEHICLES ACROSS THE CUSTOMS BORDER OF UKRAINE

The customs value of the vehicle is submitted by the declarant or his authorized person, so the IC of Ukraine obliges the declarant or his authorized person to determine the customs value. The body of revenues and fees is authorized to independently determine the customs value in the event that a decision is made to adjust the declared customs value of goods. It should be noted that the customs value of vehicles depends largely on factors such as:

  • brand;
  • model;
  • complete set;
  • Engine capacity;
  • graduation year;
  • technical condition (especially for used vehicles), etc.

When determining the customs value of used vehicles, the following information on technical, technological characteristics and features of assessment, conditions and service life of the car, maintenance, storage, technical condition, as well as depending on its completeness, must be taken into account. staffing, etc. When checking the correctness of determining the customs value of used vehicles, customs officials use the following sources of price information:

  • specialized software and information complex of the UAIS SFS;
  • periodicals – auto catalogs, in particular “SuperSchwacke”, and others;
  • Methodology of commodity examination and assessment of road vehicles, approved by the order of the Ministry of Justice of Ukraine and the State Property Fund of Ukraine dated 24.11.03 №142 / 5/2092;
  • conclusions on the quality and cost characteristics of goods, prepared by specialized expert organizations that have the appropriate powers in accordance with the law;
  • Internet resources.

In order to prevent underestimation of the customs value of goods, a thorough inspection of documents submitted for customs clearance is carried out. If it is established that the documents confirming the customs value contain discrepancies, there are signs of forgery or do not contain all the information confirming the numerical values ​​of the component customs value of goods or information on the price actually paid or payable for these goods, requests for additional documents are mandatory. In case of non-provision or refusal to provide the requested additional documents, officials have grounds to decide to adjust the customs value of goods.

As a rule, declarants provide all the necessary documents that allow the revenue authorities to determine the customs value of goods at the contract price (according to the main method). At the same time, the bodies of revenues and fees do not inform in writing the grounds for requesting additional documents, do not specify which components of the customs value must be confirmed and which documents provided by the CC of Ukraine, in addition, no written consultation procedures application of customs valuation methods with written notification of the declarant, as well as written information on the reasons for non-recognition of customs value and written justification for calculating the numerical value of the adjusted customs value.

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