Review of judicial practice on disputes related to customs value adjustment in the Central federal district

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This article examines the judicial practice of challenging the adjustment of the customs value of imported goods, which plays an important role in foreign trade operations. In order to pay customs duties in a smaller amount, foreign trade participants often provide false information about imported goods. In this regard, it is necessary to understand whether the positive or negative trend is smoothed out when the courts consider disputes about customs value adjustments.

Foreign economic activity, customs value, false declaration, adjustment of customs value, judicial practice

Короткий адрес: https://sciup.org/170188101

IDR: 170188101   |   DOI: 10.24411/2500-1000-2020-11045

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