The role of basic delivery conditions in determining the customs value of imported goods in the EAEU
Автор: Antipova A.D.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 9-1 (67), 2020 года.
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This article examines the basis for calculating the customs value depending on the basic terms of delivery. When making a foreign trade transaction, the customs value of imported goods in the EAEU plays an important role. The choice of the basic delivery term INCOTERMS-2020 seriously affects both the size of the customs value of goods and the speed of customs clearance. In this regard, it is necessary to understand how the delivery basis is arranged, and how the customs value of imported goods in the EAEU is calculated.
Foreign economic activity, customs value, false declaration, foreign trade transaction, transaction price, basic terms of delivery of goods, import
Короткий адрес: https://sciup.org/170182957
IDR: 170182957 | DOI: 10.24411/2411-0450-2020-10684
