+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






Finance and Credit

Customs Value of Goods and VAT Amounts Brought by Contractors or Paid as Part of the Withholding Agent's Duty Performance

Vol. 27, Iss. 8, AUGUST 2021

Received: 1 March 2021

Received in revised form: 17 May 2021

Accepted: 31 May 2021

Available online: 30 August 2021

Subject Heading: FISCAL SYSTEM

JEL Classification: H2, H25, M31

Pages: 1710–1723


Aleksei A. ARTEM'EV Financial University under Government of Russian Federation, Moscow, Russian Federation


Elena Yu. SIDOROVA Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. This article discusses the issues related to the customs value of goods and VAT amounts brought by contracting parties or paid as part of the withholding agent's duty fulfillment.
Objectives. The article aims to investigate the problems of determining the customs commodity cost in situations where part of the elements of the customs value calculated through the Transaction Value of Imported Goods (Method 1) method contains the VAT amount.
Methods. To study the problem, we used the methodological approaches of the World Trade Organization (WTO), the World Customs Organization (WCO), and the Russian judicial authorities.
Results. Based on the use of the methodological approaches, the article concludes that it is economically feasible and legally necessary to include the full amounts accrued in favor of contracting parties including VAT in the customs value of goods.

Keywords: value added tax, excise taxes, Eurasian Economic Union, customs value


  1. Zaripov V.M. [Is VAT always of value?]. Nalogoved, 2007, no. 5, pp. 3–5. (In Russ.)
  2. Voinov V.V., Zaripov V.M. [The RF Supreme Arbitration Court: On Value-Added Tax]. Nalogoved, 2014, no. 11, pp. 36–47. URL: Link (In Russ.)
  3. Zaripov V.M. [The concept of tax economic basis]. Nalogoved, 2014, no. 5, pp. 32–45. (In Russ.)
  4. Goncharenko L.I., Sidorova E.Y., Artemev A.A., Nazarova N.A. Dividend-based and Interest-based Schemes of Minimization of Customs Value of Goods in Deals Between Related Parties: Russian Practice. Espacios, 2018, vol. 39, no. 16, p. 42. URL: Link
  5. Sidorova E.Y., Goncharenko L.I. Tax Regulation of Customs Payments in the State Policy of Russia. In: Bogoviz A., Ragulina Y. (eds) Industry Competitiveness: Digitalization, Management, and Integration. ISCI 2019. Lecture Notes in Networks and Systems, vol. 115. Springer, Cham, 2020, pp. 636–642. URL: Link
  6. Artem'ev A.A., Baranovskii A.M., Suleimanov M.D. [Conditions for including royalties in the customs value of goods: theoretical and methodological aspects]. Nalogovaya politika i praktika = Tax Policy and Practice, 2016, no. 5, pp. 72–77. (In Russ.)
  7. Papulova A.A [The problem of definition royalty on the context of transnational tax]. Lichnost', pravo, gosudarstvo = Personality, Law, State, 2018, no. 1, pp. 88–105. (In Russ.)
  8. Blinova E.Yu. [On inclusion of license fees in customs value]. Zakon. Pravo. Gosudarstvo = Lex. Jus. Civitas, 2020, no. 1, pp. 250–258. (In Russ.)
  9. Zueva E.V., Agapova A.V. [The specifics of inclusion of royalties in the customs value of goods]. Modern Science, 2020, no. 11-3, pp. 74–79. (In Russ.)
  10. Kurochkina O.L. [Royalties and adjusting customs value of goods through court practice]. Imushchestvennye otnosheniya v Rossiiskoi Federatsii = Property Relations in the Russian Federation, 2016, no. 1, pp. 73–80. URL: Link (In Russ.)
  11. Kosov A.A. [Recommendations on license payments: It was meant well…]. Nalogoved, 2017, no. 3, pp. 46–60. (In Russ.)
  12. Myakota A.I. [Dividends and customs value: To include or not to include?]. Tamozhennoe regulirovanie. Tamozhennyi kontrol', 2020, no. 10, pp. 64–70. (In Russ.)
  13. Gubin A.V. [Problems of allocation of transport costs in the structure of the customs value of goods]. Transportnoe pravo i bezopasnost', 2019, no. 4, pp. 124–133. (In Russ.) URL: Link
  14. Gubin A.V. [Problems of including compensations of some expenses into the customs value of exported goods]. Auditor, 2020, vol. 6, no. 6, pp. 47–52. (In Russ.)

View all articles of issue


ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 27, Iss. 8
August 2021