| English | Russian |
| Computed value | метод сложения стоимости (5 метод определения таможенной стоимости Tereshchenko_O) |
| customs value declaration | декларация таможенной стоимости (The Customs Value Declaration is a document, which must be presented to the customs authorities where the value of the imported goods exceeds EUR 20 000.  europa.eu Tereshchenko_O) |
| deductive value | метод вычитания (Method 4 – Deductive value – Deduction of value from the price of the greatest aggregate quantity sold – The Agreement provides that when customs value cannot be determined on the basis of the transaction value of the imported goods or identical or similar goods, it will be determined on the basis of the unit price at which the imported goods or identical or similar goods are sold to an unrelated buyer in the greatest aggregate quantity in the country of importation. The buyer and the seller in the importing country must not be related and the sale must take place at or about the time of importation of the goods being valued. If no sale took place at or about the time of importation, it is permitted to use sales up to 90 days after importation of the goods being valued.: Настоящие Правила используются при применении метода вычитания (метод 4), установленного "статьей 8" Соглашения об определении таможенной стоимости товаров, перемещаемых через таможенную границу Таможенного союза от 25 января 2008 года (далее – Соглашение). wto.org 'More) |
| Deductive value | метод отнимания стоимости (4 метод определения таможенной стоимости Tereshchenko_O) |
| on Determining the Customs Value of Goods Moved Across the Customs Border of the Customs Union | Об определении таможенной стоимости товаров, перемещаемых через таможенную границу Таможенного Союза (Elina Semykina) |
| statistic value | статистическая стоимость (таможенная декларация artext) |
| transaction value | метод по цене сделки с ввозимыми товарами (метод оценки таможенной стоимости (ВТО): Method 1 – Transaction value – Definition of transaction value – The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods, and includes all payments made as a condition of sale of the imported goods by the buyer to the seller, or by the buyer to a third party to satisfy an obligation of the seller. wto.org Sukhopleschenko) |
| transaction value of identical goods | метод по стоимости сделки с идентичными товарами (метод определения таможенной стоимости (ВТО): Method 2 – Transaction value of identical goods (Article 2)| The transaction value is calculated in the same manner on identical goods if the goods are: – the same in all respects including physical characteristics, quality, and reputation; |– produced in the same country as the goods being valued; |– and produced by the producer of the goods being valued. wto.org Sukhopleschenko) |
| transaction value of similar goods | метод по стоимости сделки с однородными товарами (метод таможенной оценки товаров: Method 3 – Transaction value of similar goods (Article 3) –
The transaction value is calculated in the same manner on similar goods if: – goods closely resembling the goods being valued in terms of component materials and characteristics; – goods which are capable of performing the same functions and are commercially interchangeable with the goods being valued; – goods which are produced in the same country as and by the producer of the goods being valued. For this method to be used, the goods must be sold to the same country of importation as the goods being valued. The goods must be exported at or about the same time as the goods being valued. wto.org Sukhopleschenko) |
| under-declaration of customs value | занижение таможенной стоимости (Ying) |
| value accumulation | накопление стоимости (koreyanka) |
