Ввоз импортных товаров физическими лицами: коммерческая партия или для личного пользования?

Abstract

The relevance lies in the fact that despite the apparent unambiguity and ease of use of the procedure for customs declaration of goods for personal use, modern trends in international trade create new situations where a more profitable declaration procedure for goods for personal use is essentially a cover for the import of goods for commercial purposes. The purpose of the scientific work is to consider the procedure for the movement of goods for personal use by individuals across the customs border of the Eurasian Economic Union. The scientific novelty is determined by the fact that, based on the results of the analysis of judicial practice, it was concluded that the relevance of determining the nature of goods remains: for personal and commercial use, and the author also provides the main criteria that guide customs authorities in determining the status of goods transported by individuals or sent to individuals. The practical significance lies in the calculation of customs duties in respect of goods for personal use, in particular the recycling fee for cars imported by individuals.