Aleksey V. Gubin - Candidate of Economic Sciences, docent, associate professor of the department ‘Customs law and organization of the customs affairs’ of the Law Institute of the Russian University of Transport
Abstract. The current paper has considered an urgent issue of including freight costs in the customs value of imported goods when the goods are delivered by railway transport to the destination point located at a certain distance from the state border of the Russian Federation. It occurs due to the peculiarities of railway transport and railway transportation. In practice, there are cases when the destination point is not located directly at the checkpoint through the state and customs borders. In this situation, the customs authorities may require the costs on freight of goods be added to the customs value. This requirement is a bit controversial, since usually the freight charge for railway transportation usually includes the expenses on delivery from the border to the destination place. Another relevant issue is that even if the declarant agrees to include these transportation costs in the price actually paid or liable to payment, there is no reliable way to calculate them. In practice, the carrier can be demanded a supporting document or calculating through establishing the ratio between the distance of transportation and the total amount of the freight charge. However, in any case, these costs cannot be considered correct. Despite the relatively insignificant part of these costs in the total amount of transportation costs for the declarant, there is a danger of being punished for non-compliance with the structure of the customs value of imported goods. The current paper has considered possible solutions to this problem. For example, it may be an indication of the destination place as a delivery point in the foreign trade contract. However, the best solution would be to prepare a normative legal act that would methodologically explain what to do in this situation.
Keywords: transportation costs; the price actually paid and liable to payment; customs value of goods; customs control; delivery address; destination place; state border/frontier.