Practice and problems of determining the customs value for goods

The article gives a definition of the concept of customs value, discusses the methods and features of calculating the customs value of goods imported into the country. The correctness of the calculation of this indicator is essential, since the import customs duty is determined on the basis of the customs value. At present, there are cases on the part of declarants of bypassing the customs legislation, underestimating the customs value. The article analyzes the main indicators of customs value control, considers the dynamics of collecting customs payments to the budget of the Russian Federation, as a result of which problems were identified and ways to solve them were given.