Tikroji vertė (el. prekyba)

kovas 20, 2022
lt en
Tikroji vertė (el. prekyba)

Picture from Pexels by Nataliya Vaitkevich

Kokiais tikslais muitinėje vartojamas terminas „tikroji vertė“?

Sąvoka „tikroji vertė“ vartojama keliose srityse, tokiose kaip investicijos, mokesčiai ir kitose. Paprastai tariant, ji reiškia tikrąją turto vertę.

Muitinės tikslais tikroji vertė (atkreipkite dėmesį, kad tai ne „muitinė vertė“) yra svarbi, kai įvežant mažos vertės siuntas apskaičiuojamas importo PVM. Terminas vartojamas ir kitiems tikslams. Pavyzdžiui, gali būti nereikalaujama įvežimo bendrosios deklaracijos, kai įvežamos siuntos su prekėmis, kurių tikroji vertė neviršija 22 EUR.

Kas yra prekių „tikroji vertė“?

Tai apibrėžta Reglamento (ES) 2015/2446 1 straipsnio 48 dalyje.

Komercinių prekių tikroji vertė yra pačių prekių kaina jų pardavimo eksportui į Sąjungos muitų teritoriją metu, į kurią neįskaitomos transporto ir draudimo išlaidos, išskyrus atvejus, kai jos įtrauktos į kainą ir atskirai nenurodytos sąskaitoje faktūroje. Bet kurios kitos išlaidos, kurios neatspindi pačių prekių vertės, taip pat netraukiamos į tikrąją vertę, jeigu jos yra atskirai ir aiškiai nurodytos sąskaitoje faktūroje (pvz., išlaidos įrankiams, licencijų mokesčiai, eksporto mokesčiai ir kita).

1 pavyzdys. Atskirai nenurodyta informacija apie papildomas išlaidas
Prekių kaina: 100 EUR
Tikroji vertė: 100 EUR

2 pavyzdys. Transporto ir draudimo išlaidos nurodytos atskirai
Prekių kaina: 100 EUR
Transporto išlaidos: 18 EUR
Draudimo išlaidos: 5 EUR
Tikroji vertė: 100 EUR

Nekomercinio pobūdžio prekių tikroji vertė yra kaina, kuri būtų sumokėta už pačias prekes, jei jos būtų parduotos eksportui į Sąjungos muitų teritoriją. Šį apibrėžimą reikėtų suprasti taip pat, kaip ir komercinių prekių tikrosios vertės apibrėžimą, t. y., kad kitos atskirai nurodytos išlaidos į šią vertę nėra traukiamos.

  • Rinka: ES - Europos Sąjunga

Komentarai ()

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Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

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The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

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Rizwan Mahmood

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Customs valuation and transfer pricing – understanding similarities and differences (I)
2023-12-17

Editors' note: In November, the European Commission published the news 'New transfer pricing rules to make life easier for businesses in the EU'. The new rules are necessary to address several challenges, including the competing objectives of customs and tax authorities, which lead to double compliance requirements. The problem is global. According to the Corporate Tax Association of Australia (CTAA), 'it is unacceptable for a business to be required to satisfy two arms of the same government, one demanding a higher price and the other a lower price in respect of the same transaction'. In this first part of the article, the author provides an overview of the rules and methods of customs valuation and transfer pricing.

Rizwan Mahmood

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