The Court gave interpretation to certain provisions of the Customs Code of the Customs Union and of the Agreement Between the Governments of Belorussia, Kazakhstan and Russia from 25 January 2008 “On Determination of Customs Value of Goods Transferred Across the Customs Border of the Customs Union”.

It is pointed out that using customs value under the first method (which proceeds from the value of the transaction by which the imported goods have been acquired) the customs applicant must submit proofs of conclusion of a transaction on the basis of which the commodity has been acquired, in any form which does not contradict law. The value may not be regarded as confirmed by documents if, for instance, the price of the transaction does not correspond to quantitative characteristics of the commodity, or the information on conditions of delivery and payment for the good is lacking or there is evidence of its being unreliable. The signs of unreliability may consist, for instance, in a considerable difference of the value of transaction from price information contained in databases of customs bodies with respect to transactions with identical or similar goods imported to the territory of the Customs Union under comparable circumstances, and in the event of the absence of such transactions – on the basis of the data from other official or generally recognized sources of information, including the data from manufacturers and official distributors of goods, and also of “good&price” catalogues.