The document was adopted in accordance with Presidential Decree No. UP-5997 dated 19.05.2020 "On measures to further improve the activities of justice bodies and institutions in the implementation of State legal policy".

The regulation contains rules on (about):

• methods of determining the customs value of goods and their application. There are six of these methods in total, and the first method is considered the main one, which is used to determine the customs value of goods imported on the basis of concluded foreign trade agreements. If it is impossible to apply the 1st method of determining the customs value of imported goods, the following methods are applied in sequential order. In this case, it is allowed to use the following method if the previous one cannot be used;
• studying the existing relationship between the buyer and the seller and determining the customs value of the goods based on this. In such a situation, the customs authority performs the following actions:
• checks the existence of contracts with participants in this foreign economic activity and the existence of disputes on them;
• analyzes the available information directly or indirectly related to the contract;
• determining the customs value of digital products imported through a tangible medium;
• determination and revision of the customs value of goods imported without declaration or incorrectly indicated in the declaration. The customs value of goods transported across the customs border in violation of the procedure established by law is determined based on the market price;
• determination of the customs value of temporarily imported goods in free circulation and conditionally exempt from customs duties and taxes;
• determining the customs value of goods that have been damaged, become unusable, lost as a result of an accident, force majeure or for unknown reasons;
• determination of the customs value of goods in respect of which benefits for the payment of customs duties are applied.

The document is published in the National Database of Legislation and will enter into force on 01.05.2022, reports "Norma".