Article 320. Adjustment of the customs value of goods and (or) customs charges

Adjustment of the customs value of goods and (or) customs charges can be made:

during customs clearance;

after release of goods.

The customs value of goods and (or) customs charges shall be adjusted during customs clearance if:

there is a discrepancy between the method of determining the customs value of goods declared by a declarant or the customs broker and the amount of customs value of goods presented in the support documents;

technical errors are identified in a customs value declaration which affected the declared customs value of goods and (or) amount of customs charges.

Adjustment of customs value and (or) customs charges of goods shall be made after release of goods if:

final customs value of conditionally released goods is determined based on additional information of a declarant or customs broker or a declarant or customs broker accepts the customs value determined by a customs authority according to Article 321 of this Code;

technical errors that take place when declaring the goods, which affected the customs value of goods and (or) amount of customs charges, are identified;

unreliable declaration is detected during further verification of documents which affects the customs value of goods and (or) amount of customs charges;

there is a discrepancy between the declared customs value of the actual value of goods that takes place on the date of acceptance of a customs declaration due to deviations of goods imported into or exported from the customs territory in terms of quantity and (or) quality from the terms of the contract (agreement, treaty). The documents supporting discrepancy of goods are a customs inspection statement as well as a claim agreed by the parties to a contract (agreement, treaty) on quantity of goods - for goods that are not subject to customs charges, or a statement of an expert examination - for goods that are subject to customs charges;

other grounds that result in refunds or additional customs charges or amounts that affected the size of the customs value of the goods.

If adjustment of the customs value of goods and (or) customs charges leads to outstanding customs charges, then a penalty shall be charged on the amount of the outstanding amount in the manner prescribed by Article 349 of this Code.

Customs value of goods and (or) customs charges shall be adjusted only for goods, customs value and (or) customs charges for which are adjustable.