Article 315. Determination of the customs value of exported goods

The customs value of exported goods shall be determined based on the transaction price actually paid or payable when it is sold for export.

When determining the customs value of exported goods, the rules specified in paragraph seven of Article 306 as well as Articles 307 and 308 of this Code shall apply.

If documents that confirm the declared customs value of goods exported from the customs territory are not available, the customs value of such goods shall be determined based on the information on identical or similar goods held by a customs authority.

When previously imported goods are exported from the customs territory in an unchanged state, the customs value shall be determined as the sum of the customs value of goods at the time of its import and costs incurred in the customs territory including the costs for customs clearance and customs charges (less payments subject to refund for re-export of goods), storage of goods, insurance, other expenses incurred in the customs territory.

If data that confirms accuracy of determination of the customs value of exported goods, which are declared by a declarant or customs broker, is not available, or if there is reason to believe that information provided by a declarant or customs broker is not reliable or sufficient, a customs authority shall independently determine the customs value. In this case, based on a formal application of a declarant or customs broker, a customs authority shall provide a written explanation of reasons why the customs value of exported goods, which are declared by a declarant or customs broker, are not accepted by a customs authority.

A customs authority can use information, which is specified in Articles 316 and 317 of this Code, at its disposal or made available by a declarant or customs broker.

When determining the customs value of goods exported from the customs territory, a customs authority shall:

1) ensure maximum possible comparability of the terms of sale of evaluated, identical and (or) similar goods including on the following parameters:

a) country or geographic region where import is made to;

b) quantity of exported goods;

v) commercial terms of sale including market conditions (mainly for export of raw materials);

2) consider all buyer's costs to include into the customs value.