   
  
G/VAL/Q/RUS/2  
 
21 October  2021 
(21-7969) Page: 1/1 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF AGREEMENT  ON IMPLEMENTATION  
OF ARTICLE VII OF THE GENERAL AGREEMENT  
ON TARIFFS AND TRADE  1994  
QUESTIONS  FROM CHINA  TO THE RUSSIAN FEDERATION  
REGARDING DOCUMENT S G/VAL/ N/1/RUS/1 AND G/VAL/N/2/RUS/1  
RUSSIAN FEDERATION  
The following communication, dated 21 October 2021, is being circulated at the request of the 
delegation of China . 
 
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China would like to thank the Russian Federation for the notification on its customs valuation 
legislation contained in document G/VAL/N/1/RUS/4. Having reviewed the notification, taking into 
account the information provided in G/VAL/N/2/RUS/1, we would like to seek answers to the 
following questions.  
 
Question 1 ： 
 
In G/VAL/N/1/RUS /4, the Russian Federation notified the Treaty on the Customs Code of the 
Eurasian Economic Union of 11 April 2017 (Chapter V "Customs valuation of goods"). Article 38, 
paragraph 13 of the Customs Code stipulates that "The provisions of this Chapter may no t be 
regarded as restricting or calling into question the rights of customs authorities to satisfy themselves 
as to the reliability or accuracy of any statement, document or declaration presented to confirm the 
customs value of goods." This article is cons istent with Article 17 of the Customs Valuation 
Agreement (CVA) which is further elaborated in Decision 6.1. Could the Russian Federation clarify 
whether its legislation implements Decision 6.1 when Customs has reasons to doubt the truth or 
accuracy of the  declared value ? 
 
Question 2:  
 
Article 44, Paragraph 4 of the Customs Code provides that "If this information does not match the 
information available to the customs authority with regard to the general amount of profit and 
general expenses reflected for the sale of goods of the similar class or kind for export to the customs 
territory of the Union, the customs authority may determine the amount of profit and general 
expenses based on the information available." Could the Russian Federation e xplain whether "goods 
of the similar class or kind" in this Article is in consistent with "goods of the same class or kind" as 
stipulated in the Interpretative Notes to Article 6.1(b) of the CVA ? 
 
Question  3： 
 
In G/VAL/N/2/RUS/1, the Russian Federation pro vided the responses to the check -list of issues on 
the implementation and administration of the Customs Valuation Agreement (CVA). Many of the 
answers refer to the articles of Customs Union Agreement on the Determination of the Customs 
Valuation of Goods T ransferred through the Customs Border of the Customs Union (the Customs 
Union Agreement) which has become null and void, as notified in G/VAL/N/1/RUS/4. Would the 
Russian Federation consider updating the answers to the check -list of issues accordingly or f urther 
notifying the substitute legal document of the Customs Union Agreement?  
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