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| Subject | Russian | English |
| cust., WTO | метод по стоимости сделки с идентичными товарами | transaction value of identical goods (метод определения таможенной стоимости (ВТО): Method 2 – Transaction value of identical goods (Article 2)| The transaction value is calculated in the same manner on identical goods if the goods are: – the same in all respects including physical characteristics, quality, and reputation; |– produced in the same country as the goods being valued; |– and produced by the producer of the goods being valued.  wto.org Sukhopleschenko) |
| cust., WTO | метод по стоимости сделки с однородными товарами | transaction value of similar goods (метод таможенной оценки товаров: Method 3 – Transaction value of similar goods (Article 3) –
The transaction value is calculated in the same manner on similar goods if: – goods closely resembling the goods being valued in terms of component materials and characteristics; – goods which are capable of performing the same functions and are commercially interchangeable with the goods being valued; – goods which are produced in the same country as and by the producer of the goods being valued. For this method to be used, the goods must be sold to the same country of importation as the goods being valued. The goods must be exported at or about the same time as the goods being valued. wto.org Sukhopleschenko) |
| cust., WTO | метод по цене сделки с ввозимыми товарами | transaction value (метод оценки таможенной стоимости (ВТО): Method 1 – Transaction value – Definition of transaction value – The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods, and includes all payments made as a condition of sale of the imported goods by the buyer to the seller, or by the buyer to a third party to satisfy an obligation of the seller. wto.org Sukhopleschenko) |
| tax. | метод подбора подобной сделки | matching transaction method (dimock) |
| tax. | метод подбора подобной сделки | MTM (dimock) |
| busin. | метод сделок | transaction method (andrew_egroups) |
| tax. | метод сопоставимой регулируемой сделки | comparable adjustable transaction method (dimock) |
| tax. | метод сопоставимой регулируемой сделки | CAT (dimock) |
| gen. | метод сопоставимых сделок | guideline transaction method (Alexander Demidov) |
| bank. | метод учёта по дате сделки | trade-date accounting |