Article 319. Control over customs value of goods

A customs authority shall determine accuracy of the choice of the method for determining customs value of goods and calculating declared customs value by a declarant or customs broker based on the following:

declaration of customs value, documents and information submitted by a declarant or customs broker;

available information that is used in determining customs value of goods.

During the control of the customs value of goods, the customs authority shall verify the correctness of the following in sequential order:

the structure and amount of the declared customs value of the goods;

the selection and application of the method for determining the declared customs value of the goods;

the documentary confirmation of the data concerning the declared customs value of the goods.

A customs authority shall have the right to disagree with the choice of the method for determining customs value of goods and offer a declarant or customs broker to determine the customs value using another method for determining customs value in the following cases:

unavailability of documents and information that confirms accuracy of determination of the customs value of goods declared by a declarant or customs broker;

failure of a declarant or customs broker to submit additional documents requested by a customs authority to determine customs value of the goods;

detecting signs that the documents and information presented by a declarant or customs broker are not reliable.

In the cases specified in part two of this Article, consultations on the choice of the method for determining the customs value of goods can be held between a customs authority and a declarant or customs broker.

If a declarant or customs broker does not agree with the customs value of goods determined by a customs authority, he shall have the right to request a customs authority to provide explanation of the reasons why the declared customs value is not accepted, except the case of application of conditional customs value.

Based on a formal application of a declarant or customs broker, a customs authority shall provide a hard copy or electronic explanation of reasons why the customs value of goods declared by a declarant or customs broker is not accepted by a customs authority.

The method for determining the customs value of goods and calculating the amount of customs value determined during registration of a cargo customs declaration and accepted by a customs authority can be revised only in the cases specified in Article 320 of this Code and if there is documented evidence of the need to adjust the customs value of the goods and (or) customs charges.