Main innovation in the sphere of control of customs value

The article is devoted to the study of innovations in the EAEU TC in the field of customs value control, their comparison with its predecessor - the CU TC. The changes occurred in terms of adjusting the customs value. In the TC of the CU, the basis for adjusting the customs value was the discovery by the customs authority, or by the declarant himself, of the unreliability of information about the customs value of goods, both before and after the release of goods, or the method of determining the customs value of goods was incorrectly chosen.