Developing the customs control and customs value of goods declaration systems

Author:

SIDOROVA Elena Yu.1ORCID,ARTEM'EV Aleksei A.1ORCID

Affiliation:

1. Financial University under Government of Russian Federation

Abstract

Subject. This article discusses the problems of legal regulation of issues related to customs control in the territory of the countries of the Eurasian Economic Union. Objectives. The article aims to develop proposals for improving the systems of customs control and declaration of customs value of goods. Methods. For the study, we used a comparative analysis, analogy, graphic and compilation techniques, and induction and deduction. Results. The article defines and presents a list of cases when it is necessary to fill out a declaration of customs value and carry out customs control of customs value. Relevance. The results of the study can be used in the practical activities of companies implementing foreign economic activity, and consulting firms as well.

Publisher

Publishing House Finance and Credit

Subject

General Medicine

Reference12 articles.

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2. Matveeva O.P. [Improving customs declaration quality based on providing State customs services]. Vestnik Belgorodskogo universiteta kooperatsii, ekonomiki i prava = Herald of Belgorod University of Cooperation, Economics and Law, 2021, no. 6, pp. 28–37. (In Russ.) URL: Link

3. Orazaliev A.A., Amandurdyev Kh.D., Sigidina A.O. [Declaration of the customs value of goods transported across the customs border of the EAEU: features and problems of legal regulation]. Rossiiskii ekonomicheskii internet-zhurnal, 2020, no. 3, pp. 24–32. (In Russ.) URL: Link

4. Sal'nikova A.V. [Customs declaration and customs control of goods subject to digital marking]. Nauka Krasnoyar'ya = Krasnoyarsk Science, 2021, vol. 10, no. 2-2, pp. 151–155. (In Russ.)

5. Khudzhatov M.B. [Features of customs declaring for temporary admission of foreign goods into the customs territory of the EAEU]. Marketing i logistika = Marketing and Logistics, 2018, no. 4, pp. 75–85. URL: Link (In Russ.)

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