Позиция декларанта и таможенного органа в выборе метода определения таможенной стоимости импортных товаров

Abstract

The article discusses the issues of determining the customs value of imported goods. The purpose of the article is to identify the main components included in the customs value of imported goods, as well as the conditions that influence the choice of the method for determining the customs value. The scientific novelty of the study lies in identifying the position of customs authorities and declarants in choosing the method for determining the customs value. Based on the analysis of judicial practice, it was found that declarants mostly use the first method for determining the customs value based on foreign trade documents, but customs authorities use the reserve method based on price information for identical goods. The article identifies the signs of an incorrect determination of the customs value and provides arguments justifying the use of the transaction-based method for imported goods. It is determined that there must be not only documentary evidence of the validity of the foreign trade transaction price, but also an estimate.