Moscow, Russian Federation
Moscow, Moscow, Russian Federation
The relevance of the topic is that when determining the customs value of goods, there are many debatable issues, for example, the inclusion of additional charges or the use of authorized deductions. The purpose of the research is to study the foreign experience of applying the system of customs valuation of goods and to develop on its basis the directions of improving the mechanism of for-mation of customs value of goods. The object of the study is the system of cus-toms valuation of goods. The methodological basis of the research is formed on the basis of general scientific principles such as systematicity, objectivity, unity of practice and theory. The objectives of the research are: to study the EU experience in determining the customs valuation of goods and the peculiarities of including transportation costs in additional charges to the CFU; to consider the results of customs control of the customs authorities of Russia; to develop a mechanism for determining the customs value of goods imported into the customs territory of the EAEU, according to the transaction value of imported goods. The scientific signif-icance of the work consists in the development of a mechanism for determining the customs value of goods imported into the customs territory of the EAEU, ac-cording to the transaction value of imported goods. The author’s mechanism for determining the customs value of goods imported into the customs territory of the EAEU, according to the transaction value of imported goods includes two main elements - the price actually paid or payable (hereinafter CFU) and additional charges to it. At the same time, the CFA also includes two elements: the price specified in the invoice and other payments to the seller or in favor of the seller, the payment of which is a condition for the purchase of goods by the buyer. The authors consider an important assumption in the formation of TFC to be the pres-ence of authorized deductions from TFC, which in world practice include con-struction and installation work, transportation costs and fees and taxes. Complex models of contractual relations in FEA have led to the emergence of such an ele-ment as additional accruals to the TFC.
The study of foreign experience in the application of the system of customs valuation of goods and the direction of its development
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