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The necessity of the Ukrainian legal standards for determining the customs value in accordance with international customs valuation system, to bring the Agreement on the Application of WTO Article VII, was mirrored in the provisions of Part XI of the Customs Code of Ukraine, entitled " goods' customs value. Methods to determine the goods 'customs value'.
Three chapters of the Code have to do with determining the customs value:
• Chapter 46: "General Provisions";
• Chapter 47, "Methods of determining the customs value of goods to Ukraine and the procedures to be imported for their use";
• Chapter 48 "Customs value of goods that are exported from Ukraine."
Under Article 259 of the Customs Code of Ukraine, the customs value of goods, the value of goods across the customs border of Ukraine, which is stated by the applicant or intended to be moved by a customs officer. This value is determined as the moment the goods "crossing the customs border of Ukraine and in accordance with the provisions of the Customs Code of Ukraine.
The customs value is a calculated value, which allows authorities to levy the same taxes come from a unit of the commodity from the same manufacturer, different as the commercial terms of purchase, payment and delivery of such goods into the Ukraine. This is done by calculating the value of goods on the same basis, the value of the goods, the cost of their delivery to the entry port in the customs area and the cost of this insurance covers the goods reached.
The customs value of goods that are introduced Ukraine's customs territory is determined by applying the following six methods:
1st the imported goods "Contract Price;
2nd Contract prices for identical goods;
3rd Contract prices for similar (similar) goods;
4th value of the deduction;
5th value addition;
6th the reserve method.
Under the provisions of the Customs Code of Ukraine (Method 1), the primary basis for determining the customs value of the price that has actually been paid or is subject to paying for the goods is, taking into account the specific elements that form a part of the customs value. For example, one such feature, the costs for transporting goods from entering the country, were, if these expenses were in force and not subject to the value contained in the payment.
The customs value can not be determined using Method 1, it should be based on one of the following five methods to be applied in succession to be determined.
The goods' customs value stated by the applicant and the information provided about the determination of this value must be based on reliable information in the quantitative expression that should be based are confirmed by documents.
The procedure for determining the customs value of goods to Ukraine customs border moves, is approved by the Order of the Cabinet of Ministers of Ukraine "On approval of procedures for the declaration of customs value of goods imported into the Ukraine customs border" No. 0.1375 of 28 August 2003.
After a specified provision of the Cabinet of Ministers of Ukraine, if the goods are on the customs border with a contract value of more than EUR 5,000 and these goods moved are subject to taxes and duties (obligatory payments) to declare the goods' customs value, shall submit to the importer has a customs value declaration , next to the cargo customs declaration.
The regulation specified the Cabinet of Ministers of Ukraine establishes three forms of declared customs value, the application of the method chosen for the goods' customs value is determined and customs procedure.
While the export of goods is a customs value declaration during handling of customs formalities for goods, which are filed under the imposition of an export-, anti-dumping, countervailing or special tariffs (oilseeds, scrap metal, live cattle and hides).
The procedure for completing the customs value declaration is the order of the Customs Service of Ukraine No.828 of 2 Approved in December 2003.
The order of the Customs Service of Ukraine "On adjustment of risk indicators" No.308 dated 19 April 2005 defines risk indicators in relation to the determined customs value of certain goods imported to Ukraine's customs territory.