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Article 314. Determination of the customs value of data carrier 
The customs value of the data carrier is determined after establishing 
the data value using the methods specified in this Chapter for determining 
the customs value of the goods. 
When determining the customs value of a data carrier  imported into 
the customs territory and containing software for data processing of data 
processing equipment, only the cost of data carrier is taken into account, 
provided that the cost of the software and (or) the cost of the data carrier is 
separated from the price actually paid or payable for the goods being 
evaluated. 
If the software is part of a product that is not a data carrier, and is 
aimed at the functioning of this product, without such software will not be 
able to perform its inherent functions, the cost of the software is not 
allocated from the cost of the product. 
Article 315. Determination of the customs value of
exported goods 
The customs value of the exported goods is determined on the basis 
of the transaction price actually paid or payable when it is sold for export. 
When determining the customs value of exported goods, the rules 
provided for in paragraph seven of article 306, as well as articles 307 and 
308 of this Code shall be applied. 

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[188] 
If there are no documents confirming the declared customs value of 
the goods exported from the customs territory, the customs value of such 
goods is determined on the basis of information on identical or similar 
goods available to the customs authority. 
When exporting from the customs territory of previously imported 
goods in an unchanged condition, the customs value is determined as the 
sum of the customs value of the goods at the time of its import and 
expenses incurred in the customs territory, including for customs clearance 
and payment of customs duties (less payments to be returned in connection 
with re-export of goods), for storage of goods, for insurance, other 
expenses incurred in the customs territory. 
In the absence of data confirming the correctness of determining the 
declared customs value of the exported goods by the declarant or customs 
broker, or if there are grounds to believe that the information provided by 
the declarant or customs broker is not reliable or sufficient, the customs 
authority independently determines the customs value. At the same time, 
the customs authority is obliged to provide a written explanation of the 
reasons why the customs value of the exported goods declared by the 
declarant or customs broker is not accepted by the customs authority upon 
the written application of the declarant or customs broker. 
The customs authority may use the information at its disposal or 
provided by the declarant or customs broker specified in Articles 316 
and 317 of this Code. 
When determining the customs value of goods exported from the 
customs territory, the customs authority must: 
1) to ensure the maximum possible comparability of the terms of sale 
of the estimated, identical and (or) similar goods, including the 
following parameters: 
(a) the country or geographical region to which the import is carried 
out; 
b) quantity of exported goods; 
c) commercial terms of sale, including market conditions (mainly for 
the export of raw materials); 
2) take into account all the costs of the buyer in terms of inclusion in 
the customs cost of expenses. 
In case if the contract (treaty, agreement) there are no fixed prices 

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[189] 
and reflected only the conditions determining the final price of the goods 
either in accordance with condition of the contract (agreement) the final 
price is determined by buyer in its acceptance for quality and quantity, 
customs value of exported goods is determined based on the temporary 
(conditional) assessment. 
The declarant or the customs broker has the right to submit the 
documents available to him that ensure the objectivity of the temporary 
(conditional) assessment of the customs value. 
As a basis for a temporary (conditional) assessment of the customs 
value of exported goods is accepted: 
preliminary price fixed in the contract (contract, agreement); 
the estimated price determined on the date of shipment of the goods 
in accordance with the terms of its calculation established in the contract ( 
agreement). 
If it is impossible to carry out the calculations specified in part ten of 
this article, a temporary (conditional) assessment of the customs value of 
the exported goods may be made on the basis of the relevant price 
information available to the customs authority. 
According to the written application of the declarant or the customs 
broker, the customs authority, based on the terms of the transaction under 
consideration and the requirements of the customs and currency 
legislation, sets the deadline for submitting the necessary documents 
confirming and (or) clarifying the declared customs value. After the 
declarant or customs broker submits all the documents necessary for 
confirmation and (or) clarification of the declared customs value, its 
adjustment is carried out. 
The customs value cannot be determined on the basis of the value of 
the transaction with the exported goods in cases where: 
the contract (agreement) contains restrictions and (or) conditions that 
have affected the value of the transaction; 
the sale and price of the transaction depend on compliance with the 
conditions, the impact of which can not be taken into account; 
the participants of the transaction are interdependent persons and the 
influence of this factor on the transaction value cannot be determined in 
terms of value; 
the data used by the declarant or customs broker when applying for 

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[190] 
the customs value is not documented or is not reliable.