Encyclopedia
Calculated value of imported excisable goods
The calculated value of imported excisable goods — the calculated value of imported excisable goods, determined based on maximum retail prices, for calculating excise duties when applying ad valorem (in percentages) tax rates1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 191, subpara. 3 // RSZ RF. 2000. No. 32. Art. 3340. ↩