The customs value of goods imported into the customs territory of the EAEU is determined when, upon importation into the customs territory of the EAEU, the goods have crossed the customs border of the EAEU and a customs procedure is declared for such goods for the first time.

The customs value of goods is also determined in cases of preliminary, incomplete, periodic, and temporary customs declaration of goods.

The customs value of goods is not determined when they are placed under the customs procedure of customs transit, the customs procedure of a customs warehouse, the customs procedure of destruction, the customs procedure of abandonment in favor of the state, or a special customs procedure.

The customs value of goods imported into the customs territory of the EAEU is determined using the following methods:

The transaction value method for imported goods (Method 1);

The transaction value method for identical goods (Method 2);

The transaction value method for similar (homogeneous) goods (Method 3);

The deductive method (Method 4);

The computed value method (Method 5);

The fallback method (Method 6).

The customs value of imported goods should, to the maximum extent possible, be based on the transaction value of those goods as defined under Method 1.

If it is impossible to determine the customs value of imported goods based on their transaction value, the customs value shall be determined using Methods 2 and 3, applied sequentially. In this case, consultations may be held between the customs authority and the declarant for the purpose of making a justified choice of the valuation basis for determining the customs value of imported goods in accordance with Methods 2 and 3. During the consultations, the customs authority and the declarant may exchange available information, provided that commercial confidentiality is maintained.

The consultations shall be conducted in accordance with the procedure and within the time limits established by the authorized body.

If it is impossible to determine the customs value of imported goods in accordance with Methods 2 and 3, the basis for determining the customs value of the goods may be either the price at which the goods being valued, identical goods, or similar (homogeneous) goods were sold in the customs territory of the Eurasian Economic Union, in accordance with Method 4, or the computed value of the goods in accordance with Method 5. The declarant has the right to choose the order in which these methods are applied when determining the customs value of imported goods.

If it is impossible to determine the customs value of imported goods using Methods 1–5, the customs value of the goods shall be determined in accordance with Method 6.

If it is impossible to determine the customs value of imported goods in accordance with Methods 2 and 3, the basis for determining the customs value of the goods may be either the price at which the goods being valued, identical goods, or similar (homogeneous) goods were sold in the customs territory of the Eurasian Economic Union, in accordance with Method 4, or the computed value of the goods in accordance with Method 5. The declarant has the right to choose the order in which these methods are applied when determining the customs value of imported goods.

If it is impossible to determine the customs value of imported goods using Methods 1–5, the customs value of the goods shall be determined in accordance with Method 6. 

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1307309?lang=ru