Недействующий

О внесении изменений в приказ ГТК России от 24.12.97 N 757 (утратил силу с 1 мая 2000 года на основании приказа ГТК России от 17 апреля 2000 года N 301)

Приложение 1
к приказу ГТК России
от 01.04.98 N 186

Приложение 2
к приказу ГТК России
от 24.12.97 N 757


Распределение полномочий по контролю таможенной стоимости
новых легковых автомобилей с двигателями внутреннего сгорания
с искровым зажиганием между таможенными органами в
зависимости от цены за единицу товара


Европейский рынок

                                                                     в долларах США
+-----------------------------------------------------------------------------------+
¦Страна выпуска    ¦                          Объем двигателя в куб.см              ¦
+------------------+----------------------------------------------------------------¦
¦Марка автомобиля  ¦до 1000 ¦1001-1500¦ 1501-2000¦ 2001-2500¦ 2501-3000¦ более 3000 ¦
+------------------+--------+---------+----------+----------+----------+------------¦
¦       1          ¦    2   ¦    3    ¦     4    ¦     5    ¦     6    ¦      7     ¦
+-----------------------------------------------------------------------------------¦
¦                                                                                   ¦
¦                         I. Для таможенных постов и отделов                        ¦
¦                    таможенного оформления и таможенного контроля                  ¦
¦                                                                                   ¦
¦                                                                                   ¦
¦Чехия                                                                              ¦
¦                                                                                   ¦
¦    SKODA              -      6200      6900          -          -           -     ¦
¦                                                                                   ¦
¦Франция                                                                            ¦
¦                                                                                   ¦
¦    CITROEN            5000   7300      13400         15300      21800       -     ¦
¦                                                                                   ¦
¦    PEUGEOT            5600   7400      17400         17500      24000       -     ¦
¦                                                                                   ¦
¦    RENAULT            -      6900      14400         18200      26800       -     ¦
¦                                                                                   ¦
¦    TALBOT             5800   8200      10500         -                            ¦
¦                                                                                   ¦
¦Италия                                                                             ¦
¦                                                                                   ¦
¦    ALFA-ROMEO         -      8600      10400         13500      22500       -     ¦
¦                                                                                   ¦
¦    FIAT               5300   7300      15700         16800      -           -     ¦
¦                                                                                   ¦
¦    INNOCENTI          5600   7200      -             -          -           -     ¦
¦                                                                                   ¦
¦    LANCIA             4700   6900      17800         18100      31900       -     ¦
¦                                                                                   ¦
¦    MASERATI           -      -         19000         24800      32200       -     ¦
¦                                                                                   ¦
¦Германия                                                                           ¦
¦                                                                                   ¦
¦    AUDI               -      -         15700         23200      26200       38500 ¦
¦                                                                                   ¦
¦    BMW                -      -         17400         23000      29900       55400 ¦
¦                                                                                   ¦
¦    MERSEDES-BENZ      -      -         20700         26000      34700       54000 ¦
¦                                                                                   ¦
¦    OPEL               4300   8000      14000         15500      23000       23000 ¦
¦                                                                                   ¦
¦    PORSCHE            -      -         -             -          31900       47400 ¦
¦                                                                                   ¦
¦    VOLKSWAGEN         -      7800      12700         15300      19000       -     ¦
¦                                                                                   ¦
¦Япония                                                                             ¦
¦                                                                                   ¦
¦    DAIHATSU           5800   6900      8800          -          -           -     ¦
¦                                                                                   ¦
¦    HONDA              -      8500      13000         16500      17300       25700 ¦
¦                                                                                   ¦
¦    ISUZU              -      5100      10200         10500      -           -     ¦
¦                                                                                   ¦
¦    MAZDA              -      10700     16200         22000      15900       -     ¦
¦                                                                                   ¦
¦    MITSUBISHI         -      7900      14000         16300      19400       20200 ¦
¦                                                                                   ¦
¦    NISSAN             6100   7600      14900         17300      30000       -     ¦
¦                                                                                   ¦
¦    SUBARU             5700   6400      17100         16700      16700       24000 ¦
¦                                                                                   ¦
¦    SUZUKI             4800   8500      9100          -          -           -     ¦
¦                                                                                   ¦
¦    TOYOTA             4400   8500      13900         15300      19800       19800 ¦
¦                                                                                   ¦
¦Республика Корея                                                                   ¦
¦(все автомобили)       -      7300      8800          -          -           -     ¦
¦                                                                                   ¦
¦Испания                                                                            ¦
¦                                                                                   ¦
¦    SEAT               4500   7300      13600         -          -           -     ¦
¦                                                                                   ¦
¦Швеция                                                                             ¦
¦                                                                                   ¦
¦    SAAB               -      -         23200         23200      24300       -     ¦
¦                                                                                   ¦
¦    VOLVO              -      -         13600         22800      26000       -     ¦
¦                                                                                   ¦
¦Великобритания                                                                     ¦
¦                                                                                   ¦
¦    ASTON MARTIN       -      -         -             -          -           252000¦
¦                                                                                   ¦
¦    BENTLEY            -      -         -             -          -           162000¦
¦                                                                                   ¦
¦    ROLLS-ROYCE        -      -         -             -          -           207000¦
¦                                                                                   ¦
¦    ROVER              5800   6700      13700         20100      22000       24300 ¦
¦                                                                                   ¦
¦    TRIUMPH            -      9400      -             -          -           -     ¦
¦                                                                                   ¦
¦    YAGUAR             -      -         -             -          -           30600 ¦
¦                                                                                   ¦
¦США                                                                                ¦
¦                                                                                   ¦
¦    CHRYSLER           -      -         -             16700      16900       21700 ¦
¦                                                                                   ¦
¦    FORD               4300   8700      14700         18300      19200       20000 ¦
¦                                                                                   ¦
¦    GENERAL MOTORS     -      -         -             15700      17500       21500 ¦
¦                                                                                   ¦
¦Югославия                                                                          ¦
¦                                                                                   ¦
¦    YUGO               -      5500      -             -          -           -     ¦
¦                                                                                   ¦
¦Россия                                                                             ¦
¦                                                                                   ¦
¦    ВАЗ*               -      4100      4400          -          -           -     ¦
¦                                                                                   ¦
+---------------                                                                    ¦
¦    * Распространяется на автомобили, ввозимые на таможенную территорию Российской ¦
¦Федерации (в т.ч. в соответствии с таможенным режимом реимпорта).                  ¦
¦                                                                                   ¦
¦                                                                                   ¦
¦                       II. Для отделов таможенной стоимости и                      ¦
¦                             валютного контроля таможен                            ¦
¦                                                                                   ¦
¦Чехия                                                                              ¦
¦                                                                                   ¦
¦    SKODA              -      4900      6100          -          -           -     ¦
¦                                                                                   ¦
¦Франция                                                                            ¦
¦                                                                                   ¦
¦    CITROEN            4700   6100      10500         13200      19300       -     ¦
¦                                                                                   ¦
¦    PEUGEOT            5200   6500      12100         14300      21300       -     ¦
¦                                                                                   ¦
¦    RENAULT            -      6000      10700         13300      19500       -     ¦
¦                                                                                   ¦
¦    TALBOT             5300   6600      7000          -          -           -     ¦
¦                                                                                   ¦
¦Италия                                                                             ¦
¦                                                                                   ¦
¦    ALFA-ROMEO         -      7700      9300          12500      20500       -     ¦
¦                                                                                   ¦
¦    FIAT               4500   5900      10200         15000      -           -     ¦
¦                                                                                   ¦
¦    INNOCENTI          4900   6000      -             -          -           -     ¦
¦                                                                                   ¦
¦    LANCIA             4300   5800      11800         12100      21300       -     ¦
¦                                                                                   ¦
¦    MASERATI           -      -         12700         15000      23200       -     ¦
¦                                                                                   ¦
¦Германия                                                                           ¦
¦                                                                                   ¦
¦    AUDI               -      -         10800         17800      21200       33200 ¦
¦                                                                                   ¦
¦    BMW                -      -         12000         16000      20500       35400 ¦
¦                                                                                   ¦
¦    MERSEDES-BENZ      -      -         15000         20300      27700       50500 ¦
¦                                                                                   ¦
¦    OPEL               4100   6600      10400         11300      17700       16400 ¦
¦                                                                                   ¦
¦    PORSCHE            -      -         -             -          22400       34500 ¦
¦                                                                                   ¦
¦    VOLKSWAGEN         -      6700      10900         11000      15300       -     ¦
¦                                                                                   ¦
¦Япония                                                                             ¦
¦                                                                                   ¦
¦    DAIHATSU           4500   6100      6700          -          -           -     ¦
¦                                                                                   ¦
¦    HONDA              -      6400      11000         13900      15900       25000 ¦
¦                                                                                   ¦
¦    ISUZU              -      4400      7800          8200       -           -     ¦
¦                                                                                   ¦
¦    MAZDA              -      8000      10600         15000      15300       -     ¦
¦                                                                                   ¦
¦    MITSUBISHI         -      6000      10000         13800      18200       18800 ¦
¦                                                                                   ¦
¦    NISSAN             5000   6000      10000         13700      21200       -     ¦
¦                                                                                   ¦
¦    SUBARU             5100   5700      12100         13600      13600       21400 ¦
¦                                                                                   ¦
¦    SUZUKI             3900   6400      7700          -          -           -     ¦
¦                                                                                   ¦
¦    TOYOTA             4200   6600      9500          13900      18400       18400 ¦
¦                                                                                   ¦
¦Республика Корея                                                                   ¦
¦(все автомобили)       -      6500      8600          -          -           -     ¦
¦                                                                                   ¦
¦Испания                                                                            ¦
¦                                                                                   ¦
¦    SEAT               3600   5900      10000         -          -           -     ¦
¦                                                                                   ¦
¦Швеция                                                                             ¦
¦                                                                                   ¦
¦    SAAB               -      -         15100         17900      21500       -     ¦
¦                                                                                   ¦
¦    VOLVO              -      -         10100         17500      19400       -     ¦
¦                                                                                   ¦
¦Великобритания                                                                     ¦
¦                                                                                   ¦
¦    ASTON MARTIN       -      -         -             -          -           83000 ¦
¦                                                                                   ¦
¦    BENTLEY            -      -         -             -          -           54000 ¦
¦                                                                                   ¦
¦    ROLLS-ROYCE        -      -         -             -          -           68000 ¦
¦                                                                                   ¦
¦    ROVER              5800   7000      10100         14900      16900       20000 ¦
¦                                                                                   ¦
¦    TRIUMPH            -      6900      -             -          -           -     ¦
¦                                                                                   ¦
¦    YAGUAR             -      -         -             -          -           14000 ¦
¦                                                                                   ¦
¦США                                                                                ¦
¦                                                                                   ¦
¦    CHRYSLER           -      -         -             12500      12900       18000 ¦
¦                                                                                   ¦
¦    FORD               4100   6900      12100         12600      15700       18500 ¦
¦                                                                                   ¦
¦    GENERAL MOTORS     -      -         -             12500      13700       18300 ¦
¦                                                                                   ¦
¦Югославия                                                                          ¦
¦                                                                                   ¦
¦    YUGO               -      4600      -             -          -           -     ¦
¦                                                                                   ¦
¦Россия                                                                             ¦
¦                                                                                   ¦
¦    ВАЗ*               -      3700      4000          -          -           -     ¦
¦                                                                                   ¦
+---------------                                                                    ¦
¦    * Распространяется на автомобили, ввозимые на таможенную территорию Российской ¦
¦Федерации (в т.ч. в соответствии с таможенным режимом реимпорта).                  ¦
¦                                                                                   ¦
¦                                                                                   ¦
¦                       III. Для отделов таможенной стоимости и                     ¦
¦                валютного контроля региональных таможенных управлений              ¦
¦                  и таможен, непосредственно подчиненных ГТК России                ¦
¦                                                                                   ¦
¦Чехия                                                                              ¦
¦                                                                                   ¦
¦    SKODA              -      2200      3400          -          -           -     ¦
¦                                                                                   ¦
¦Франция                                                                            ¦
¦                                                                                   ¦
¦    CITROEN            2700   3000      4500          6600       10100       -     ¦
¦                                                                                   ¦
¦    PEUGEOT            2900   3300      4200          6700       11100       -     ¦
¦                                                                                   ¦
¦    RENAULT            -      3100      4200          5100       7400        -     ¦
¦                                                                                   ¦
¦    TALBOT             2800   3000      4500          -          -           -     ¦
¦                                                                                   ¦
¦Италия                                                                             ¦
¦                                                                                   ¦
¦    ALFA-ROMEO         -      4200      5000          6900       11100       -     ¦
¦                                                                                   ¦
¦    FIAT               2200   2900      4000          9000       -           -     ¦
¦                                                                                   ¦
¦    INNOCENTI          2600   2900      -             -          -           -     ¦
¦                                                                                   ¦
¦    LANCIA             2400   2900      3600          6500       8000        -     ¦
¦                                                                                   ¦
¦    MASERATI           -      -         6000          9500       10300       -     ¦
¦                                                                                   ¦
¦Германия                                                                           ¦
¦                                                                                   ¦
¦    AUDI               -      -         3600          7500       9800        16900 ¦
¦                                                                                   ¦
¦    BMW                -      -         4000          5400       8600        10300 ¦
¦                                                                                   ¦
¦    MERSEDES-BENZ      -      -         5600          8800       12300       19600 ¦
¦                                                                                   ¦
¦    OPEL               2300   3100      4300          6100       7500        10000 ¦
¦                                                                                   ¦
¦    PORSCHE            -      -         -             -          8000        13600 ¦
¦                                                                                   ¦
¦    VOLKSWAGEN         -      3400      3900          5400       7400        -     ¦
¦                                                                                   ¦
¦Япония                                                                             ¦
¦                                                                                   ¦
¦    DAIHATSU           2000   3200      3200          -          -           -     ¦
¦                                                                                   ¦
¦    HONDA              -      2600      5300          6700       9200        14600 ¦
¦                                                                                   ¦
¦    ISUZU              -      2300      3200          4600       -           -     ¦
¦                                                                                   ¦
¦    MAZDA              -      3000      3300          4900       8700        -     ¦
¦                                                                                   ¦
¦    MITSUBISHI         -      2500      3600          6700       7700        10500 ¦
¦                                                                                   ¦
¦    NISSAN             2400   2600      3100          4400       7500        -     ¦
¦                                                                                   ¦
¦    SUBARU             2700   3000      4300          6200       6200        14600 ¦
¦                                                                                   ¦
¦    SUZUKI             2000   2600      3800          -          -           -     ¦
¦                                                                                   ¦
¦    TOYOTA             2400   2800      3100          7300       7800        10400 ¦
¦                                                                                   ¦
¦Республика Корея                                                                   ¦
¦(все автомобили)       -      3500      5000          -          -           -     ¦
¦                                                                                   ¦
¦Испания                                                                            ¦
¦                                                                                   ¦
¦    SEAT               1700   2500      3900          -          -           -     ¦
¦                                                                                   ¦
¦Швеция                                                                             ¦
¦                                                                                   ¦
¦    SAAB               -      -         4300          6900       11800       -     ¦
¦                                                                                   ¦
¦    VOLVO              -      -         4000          6000       10000       -     ¦
¦                                                                                   ¦
¦Великобритания                                                                     ¦
¦                                                                                   ¦
¦    ASTON MARTIN       -      -         -             -          -           70000 ¦
¦                                                                                   ¦
¦    BENTLEY            -      -         -             -          -           45000 ¦
¦                                                                                   ¦
¦    ROLLS-ROYCE        -      -         -             -          -           57500 ¦
¦                                                                                   ¦
¦    ROVER              3000   3000      4000          7100       7300        7800  ¦
¦                                                                                   ¦
¦    TRIUMPH            -      2800      -             -          -           -     ¦
¦                                                                                   ¦
¦    YAGUAR             -      -         -             -          -           8300  ¦
¦                                                                                   ¦
¦США                                                                                ¦
¦                                                                                   ¦
¦    CHRYSLER           -      -         -             4800       5400        8500  ¦
¦                                                                                   ¦
¦    FORD               2300   3000      4200          5700       8000        10606 ¦
¦                                                                                   ¦
¦    GENERAL MOTORS     -      -         -             5500       5900        9100  ¦
¦                                                                                   ¦
¦Югославия                                                                          ¦
¦                                                                                   ¦
¦    YUGO               -      2200      -             -          -           -     ¦
¦                                                                                   ¦
¦Россия                                                                             ¦
¦                                                                                   ¦
¦    ВАЗ*               -      2600      2800          -          -           -     ¦
+-----------------------------------------------------------------------------------+

----------------

* Распространяется на автомобили,  ввозимые на  таможенную территорию Российской  Федерации (в т.ч. в соответствии с таможенным режимом реимпорта).



Примечания:

1. Контрольные цены, приведенные в данном приложении, используются для распределения компетенции по контролю заявленной таможенной стоимости новых легковых автомобилей (из товарных позиций 8702 и 8703 по ТН ВЭД СНГ), ввозимых с европейского рынка, а также новых легковых автомобилей, произведенных европейскими компаниями, независимо от страны сборки и страны отправления.

2. Для новых легковых автомобилей, произведенных компаниями США или Японии и ввозимых российскими дилерами (дистрибьюторами) по внешнеторговым контрактам с производителями этих автомобилей, выбирается схема распределения полномочий по контролю таможенной стоимости соответственно для североамериканского рынка (приложение 4 к приказу ГТК России от 24.12.97 N 757) или для японского рынка (приложение 6 к приказу ГТК России от 24.12.97 N 757) исходя из местонахождения фирмы-производителя, с которой заключено дилерское (дистрибьюторское) соглашение, независимо от места сборки автомобилей и страны отправления.

3. Если в приложении нет автомобиля нужной марки, то решение по принятию заявленной таможенной стоимости и/или ее окончательное определение осуществляется в установленном порядке отделом таможенной стоимости и валютного контроля регионального таможенного управления (п.4.2.1 Временного положения о распределении компетенции по контролю таможенной стоимости товаров между таможенными органами различных уровней, утвержденного приказом ГТК России от 29.12.95 N 796, далее - Положения), а в отношении автомобилей, оформляемых таможнями, непосредственно подчиненными ГТК России, - Управлением тарифного и нетарифного регулирования ГТК России в соответствии с порядком, установленным в п.5.2.1 Положения.

В случае, если ОТСиВК РТУ считает необходимым изменить указанный порядок распределения полномочий по определению и контролю таможенной стоимости автомобилей, марки которых отсутствуют в приложении, то направляет обоснованные предложения по изменению порядка на согласование в Управление тарифного и нетарифного регулирования ГТК России.

4. В тех случаях, когда цена за один автомобиль ниже указанной в части III данного приложения окончательное решение по таможенной стоимости автомобилей принимает Управление тарифного и нетарифного регулирования ГТК России в соответствии с порядком, установленным в п.5.2.1 Положения.

5. В случае передачи документов в вышестоящий таможенный орган, в компетенцию которого входит принятие решения по таможенной стоимости товаров, для временной (условной) оценки автомобилей использовать цены-нетто (без НДС), приведенные в автомобильных каталогах, рассылаемых ГТК России.