Развитие международной методологии оценки товаров для таможенных целей

The subject of the article is the customs value of goods. The category “valuation of goods for customs purposes” in application to international practice and practice of the EAEU. To explore the directions of development and approaches to the determination of the customs value of goods (on the basis of international methodology), the principles of its formation. Despite the apparent attractiveness of specific rates of customs duties, the trends of recent years confirm an increase in the frequency of use of ad valorem rates. In these circumstances, the volume of customs duties directly depends on the methodologically correct assessment of the customs value of goods. Comparative analysis, analogy, graphic and compilation, induction and deduction are the methods used in the study. Methodology of the work is the rationale for the relevance of the work, the statement of the problem, the study of international practice, the results of the study and conclusions. Structural and logical scheme of determining the customs value of the “transaction value”, on the basis of which a practical example of its application is considered (case 3), as well as the method of calculation of additional charges to the TFC is shown in detail, taking into account the features of the contract. Two methodologically different approaches to the valuation of goods for customs taxation purposes were determined. Determined the constraints in terms of customs taxation, which hinder the development of foreign trade. The 8 principles of article 7 of the GATT are structured, it is noted that these are only the most general provisions on the customs valuation, methodologically ensuring to a minimum extent the possibility of their practical use by the countries. On the basis of the approach based on the use of actual objective information, 6 principles of formation of the customs value of goods are defined.