Dynamics of control of the customs value of goods and vehicles transported across the customs border of the union

The customs value indicated in the customs declaration for the goods being transported is the basis for calculating customs duties and taxes, and also participates in the regulation of trade and economic relations. This article defines the theoretical aspects of calculating the customs value, as well as analyzes the dynamics of adjustments to the customs value in DT. In conclusion, the authors present the conclusions of the study.