Those who have experience in importing goods have probably heard the phrase customs control prices. Setting customs control prices by customs authorities is not an accepted process in their work now.
However, when determining customs values, the customs bodies were also guided by the principle of applying customs control prices. Customs control prices served as statistical and fixed prices for customs authorities. These confidential control prices have helped customs authorities in determining the customs value of goods.
Now, instead of applying customs control prices, the customs authorities are guided by 6 main methods of determining the customs value.
1. determination of shipping cost according to transaction price method,
2. determination of the shipping cost according to the transaction price of the same goods,
3. determination of shipping cost according to the transaction price of similar products,
4. Determining the customs value of the goods transported by RA customs on the basis of the unit sales price of the goods in the domestic market of the Republic of Armenia,
5. determination of the shipping value according to the calculation value,
6. reserve method of determining the shipping value.
Moreover, only the first point of these methods is determined and declared by the declarant. At the same time, the customs code also stipulates that the customs authorities have the right not to accept the customs value calculated by this method as a basis for calculating customs fees in case of unreliable documents. In such cases, other methods of determining the customs value are applied, according to the above order.
The accepted practice for customs authorities in determining customs values is as follows. If possible, the customs prices of the product are determined by applying the customs value established for another importer of the same batch from the given country, in the given country of origin, within the last 90 days. If the customs authorities have doubts about the customs value presented by the declarant, then there is a basis for considering the customs value set by another importer for similar goods.
In other words, when the customs authorities see that the declarant has presented a reasonable price of the customs value, they are guided by this. Otherwise, other methods are used.
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