The Cabinet of Ministers adopted a resolution No. 686, according to which the Resolution of the Cabinet of Ministers of Ukraine No. 724 from September 16, 2015 " About usage of Target Indicators of the Customs Value of Goods in the Risk Management System " was declared invalid (hereinafter "the Resolution No. 724").

The Resolution No. 724 regulated the application of common indicative indicators of the customs value of goods for import operations in the risk management system. In this document a list of goods for which "indicative indicators" are presented in terms of (a) commodity subcategories according to UKTWED and (b) countries of origin, their weighted average customs value for half a year has been calculated and, based on this list, indicative indicators of the customs of value.

This ruling was canceled, because because of it, entrepreneurs began to face difficulties at the stage of checking the correctness of determining the customs value of goods when exported and imported. Decision No. 724 did not clearly specify the algorithm for calculating benchmarks. In particular, the deviation of the customs value of wholesale batches of goods in connection with the provision of discounts was not taken into account. Also, the legislators did not consider that the customs value of goods even within a single commodity subcategory may differ.

If we analyze the court decisions made in disputes by defining the customs value of goods transported across the Ukrainian border, then it becomes clear that Customs often used Resolution No. 724 as the basis for changing the customs value of goods to the level of identical goods, the data of which are in the risk management system. Over time, judicial practice has confirmed that such an interpretation of the Resolution No. 724 contradicts the norms of the Customs Code of Ukraine. Thus, the decision of the Kharkiv Administrative Court of Appeal from June 2, 2016 in case number 820/357/162 states that:

«... "... The Judicial Collegium, without denying the general significance of the CMU Resolution No. 724 dated September 16, 2015, notes that ... the self-determination by the customs body of the customs value reflected in the contested decision only on the basis of the data of the risk management system is ungrounded."

The Supreme Administrative Court of Ukraine also considers that the customs authorities do not have the right to adjust the customs value of the goods, taking into account only the data of the system of analysis and risk management for similar (similar) goods. The Supreme Administrative Court issued a ruling dated March 24, 2016, in case No. K / 800/10802/153, where it is stated that:

«... "... Trade relations are diverse, carried out on the principles of autonomy of will and freedom of contract, while many circumstances can affect their price (characteristic of the goods, manufacturer, trade mark, conditions and volumes of supplies, availability of discounts, etc.). An automated system of risk analysis and management for objective reasons can not contain all information concerning entities of foreign economic activity, goods and conditions of their sale, therefore such data can not be of any importance than the primary documents of the goods provided by the declarant. "

Taking into account the aforementioned court decisions, it can be argued that the abolition of Resolution No. 724 will simplify the process of moving goods across the customs border of Ukraine.

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