Application of the Procedure of Deferred Determination of the Customs Value Due to the Formation of Prices at the Auctions of World Commodity Exchanges
The article discusses the practice of deferred determination of the customs value of goods by the maximum possible use in the valuation of goods for customs purposes of the basic method of determining the customs value, namely: the value of the transaction with imported goods (method 1) in the case when the fixed price to be paid at which goods imported into the Eurasian Common Customs Territory are traded on world exchanges, are not established by the terms of the foreign trade contract of sale, but at the same time a clear dependency has been developed Bridges price of goods from stock quotes (index of stock prices) and agreed by the parties defined the foreign trade transaction procedure (algorithm formula) for calculating the price of goods on the basis of stock market prices (stock quotes, stock exchange indices) on the date closest to the date of registration of the declaration of goods.