Features of control of customs value

Автор: Neparko M.V., Kaunov K.S., Lysenko V.A., Levchuk M.A.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 10 (26), 2018 года.

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Anatacia. When carrying out customs control of the customs value of goods, the customs authority shall verify the correctness of the determination and Declaration of the customs value of goods. During this process, the customs authority has the right to request from the declarant explanations in writing about the factors affecting the formation of the price of goods, as well as other circumstances related to the goods transported across the customs border of the Union. Control of the customs value of goods exported from the customs territory of the Union is carried out in accordance with the legislation of the member States on customs regulation.

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Keyword. customs control, customs value of goods, customs authority, declarant, customs border, goods

Короткий адрес: https://sciup.org/140280178

IDR: 140280178

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