Lisitsin Pavel Vladimirovich, specialist in the field of transportation of goods – about the work of the company “Euroterminal”

Pavel Lisitsin, using the example of the Euroterminal company, as an expert talks about how to determine the customs value of goods.

Pavel Lisitsin, using the example of the Euroterminal company, talks about how to determine the customs value of goods

Assessment of the customs value of goods is a process by which the customs authorities determine the value of the goods.

“This must be done in order to determine the amount of customs payments when crossing the customs border of Ukraine,” says Pavel Vladimirovich Lisitsin.
And here natural questions immediately arise:

  • What is the valuation of goods upon import?
  • How does customs estimate the value of imports?
  • How many types of valuation based on goods inspection are there?
  • Is it possible to estimate the cost of all goods immediately after filing an import application?

Usually, most customs authorities have a team of evaluators specializing in a particular product or cargo for customs assessment and determination of import admissibility (compliance with its security requirements).

“After generating the invoice number, and then after registration, the specified details of the entry declaration are transferred to the computer system of the checking officer authorized to give an assessment,” says Pavel Lisitsin.

All interested customs officers do not need to be physically present at the customs post of entry, because the cost assessment is made there in electronic form.

Pavel Lisitsin: how the estimated value of imports at customs is calculated

As a result of the transportation of goods by sea, they are sent from the port of Odessa to the Dry Port of the Euroterminal company. When customs clearance of goods, he provides services such as:

  1. Weighing;
  2. Scanning;
  3. Inspection.

If the valuation is carried out after the first control valuation, an inspection of the imported goods is carried out and the relevant customs officials provide a report of such inspection.

“This inspection report is sent electronically to the appropriate customs inspector,” notes Pavel Lisitsin.

On the territory of the Euroterminal company, such a project as Avtohub is developing, specializing in the design of vehicles. It also provides services to the port of Odessa, being a necessary link in the transportation of cars. It houses an office exclusively related to “Autohub” intended for all government agencies that are needed for customs clearance of imported cars and includes, among other things:

  • customs;
  • Border Service;
  • service center of the Ministry of Internal Affairs;
  • expert organization for determining the cost of vehicles;

Insurance companies.

If the customs inspector requires additional information to estimate the value of the imported goods based on the documents provided by the importer, he will arrange for any additional documents to be requested, a personal interview with the importer, or a sampling of the imported goods.

Customs officers cannot estimate the value of all imported goods immediately after inspection and supporting documents. Some goods may require sending for detailed inspection to the appropriate government agencies. For example, there are many types of chemicals, and if a particular chemical is being imported, the appropriate customs officer for the assessment may not know the actual cost of that chemical.

The value of imported goods should roughly correspond to the current market value of similar goods. This means that the evaluator must investigate whether the importer / exporter has committed any under-or over-invoicing abuse.

“An employee of the customs service for assessing the value must check whether the imported goods, which the importer declared in the documents,” says Pavel Lisitsin.
If necessary, the customs officer can order a 100% inspection of the imported goods. In such cases, all goods are imported into the customs territory and a thorough examination of the imported goods is carried out. The report of such 100% checks is delivered to the customs official by the authorized customs inspection team.

After completing the above assessment procedures and formalities, the customs inspector determines the duty rate for the imported goods, if applicable. After receiving the classification of imported goods, the import duty rate is reflected in electronic form based on the software of the customs tariff system.

“The estimated value of imported goods is determined on the basis of such software,” notes Pavel Lisitsin.

Original version of text content (translated for United Kindom about Lisitsin Pavel Euroterminal)