Control of the customs value of goods: current problems

The article is devoted to the research of modern problems of customs value control. The author singles out the most important of them, which consists of numerous cases of understatement of customs value by participants of foreign economic activity. It is noted that in order to identify such cases of violation it is necessary to form an up-to-date information base, which will contain the real price data. The author focuses on the fact that at present the customs authorities should create effective ways of cooperation, both with government agencies and with representatives of business.