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1992年11月5日,俄罗斯政府通过了856号决议,规定了俄罗斯报送进口货物价值的计算方法,主要分为以下六种计算方法。 1.按照进口货物的合同价格的计算方法。如果按合同规定的货物须经出口商的仓库运达进口商的仓库,即合同价值包括与货物购买、运输联系的一切费用,则合同价值为报送货物的价值。否则为确定报关货物的价值,必须向海关部门报送有关文件,进口货物的价值由合同价值加以下五类补充费用确定:①运费,包括装卸费用、换装费用、仓库费用等、保险费、佣金、集装箱费等;②包装费,包括包装材料的费用、包装
On November 5, 1992, the Russian government passed Resolution No. 856, which stipulated the calculation method for the value of goods submitted by Russia for import. It was mainly divided into the following six calculation methods. 1. Calculate the contract price of imported goods. If the goods required by the contract are delivered to the importer’s warehouse through the exporter’s warehouse, ie the contract value includes all costs associated with the purchase and transportation of the goods, the value of the contract is the value of the goods delivered. Otherwise, in order to determine the value of customs declaration goods, relevant documents must be submitted to the customs department. The value of the imported goods is determined by the contract value plus the following five types of additional expenses: 1 Freight, including loading and unloading costs, replacement costs, warehouse fees, etc., insurance premiums, Commission fees, container fees, etc.; 2 Packing fees, including the cost and packaging of packaging materials