Problems and prospects of application of methods for determining the customs value of goods

Stable execution of the revenue part of the federal budget largely depends on the customs authorities ensuring the completeness and timeliness of payment of all types of customs payments. In this regard, it is urgent to study the factors that may affect the completeness of the calculation and payment of import customs duties, value added tax and excise taxes, one of which is the customs value of goods. This article identifies some problems of applying methods for determining customs value, and also suggests possible ways to solve them, which are aimed at implementing the correct determination of customs value.