Protection of rights and legal interests of persons during declaration and determination of customs value

The concept of customs value and the need to determine it from the point of view of reliable and quantitatively substantiated preparation of a customs declaration are considered. The principles on the basis of which the customs value is determined are highlighted. Taking into account the current customs legislation, the rights and obligations of the declarant and customs officials arising in the determination of the customs value are systematized, and the need to ensure them in the context of the integration of the participants of the Russian space into the structure of the ongoing global economic processes is revealed.