customs valuation code

customs valuation code
система правил таможенной оценки.
Единая система определения стоимости ввозимых в страну товаров для последующего обложения их таможенной пошлиной. Предусматривает определение стоимости: 1) прямым способом - учитывается фактическая цена приобретаемого товара с поправкой на расходы по упаковке, комиссионные отчисления на закупку и продажу, а также отдельные затраты, понесенные покупателем и не включенные в продажную цену; 2) косвенным способом - по результатам коммерческой сделки, предметом которой является идентичный или аналогичный товар, доставленный из той же страны-экспортера; 3) калькуляционным способом - на основе издержек производства, прибыли и косвенных расходов.

Англо-русский толковый словарь внешнеэкономических терминов. - М.: Финансы и статистика. 1992.

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