Analysis of the activities of customs authorities to control the customs value of goods

Автор: Sergeev A.V., Bukhovets N.V., Kostichev A.S.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 3-2 (97), 2023 года.

Бесплатный доступ

Control of the correctness of determining the customs value of goods upon importation is one of the tools to ensure the completeness of payment of all types of customs duties by customs authorities. In this article, the results of customs value control are considered, the analysis of the main indicators characterizing the work of customs authorities on making changes to the declaration of goods is carried out, the existing problems of applying methods for determining customs value are identified.

Customs value, customs authorities, declaration of goods, customs payments, federal customs service

Короткий адрес: https://sciup.org/170197594

IDR: 170197594   |   DOI: 10.24412/2411-0450-2023-3-2-93-96

Статья научная