Problems of customs valuation of imported goods

Customs payments administered by the Federal customs service of Russia play a very significant role in the formation of the revenue part of the Federal budget of the Russian Federation, in this regard, the importance of correct determination and reliable Declaration of the customs value of goods increases. According to the international and domestic practice of customs valuation, the customs value of imported goods is formed on the basis of the value of the transaction with them, taking into account the costs that occurred during the implementation of a specific foreign trade transaction of purchase and sale. The mechanism of customs assessment of imported goods is not sufficiently developed. In practice, there are often disagreements between customs authorities and declarants about the reliability of the value of the declared customs value.