Методы определения таможенной стоимости товаров: сравнение российского и зарубежного опыта

Abstract

Purpose: the article describes the main features of the determination of the customs value of the goods produced and characterization of these methods. The main purpose of the article was to study the characteristics of the definition of customs value of goods. Discussion: the authors learned foreign and domestic experience in determining the customs value of goods, as well as reviewed the methods for determining the customs value of goods. The concept of customs value of goods is defined as a specific economic category, a variety of valuation of goods, the monetary value that is used as the calculation base for the calculation of customs payments. Results: the study allowed us to conclude that the rationale for the choice of the method of calculation of the customs value must be reliable for the successful completion of the control, or it entails an occasion for additional testing, possible adjustment of the customs value, additional charging of customs duties. The practical significance of the article due to the fact that the results of the study can be used in training activities and for writing other scientific papers on the topic.