Problems of determining the customs value of imported goods

Dubovyk Olga
PhD in Economics, Assistant Professor of the Department of Finance, Odessa National Economic University, Odessa, E-mail:oed0305@ukr.net, ORCID ID: https://orcid.org/0000-0003-4668-4738

Cite this article:

Dubovyk O. (2023) Problems of determining the customs value of imported goods. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Problematyka vyznachennia mytnoi vartosti importnykh tovariv; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 1-2 (302-303), pp. 59-64.

Abstract

There is a problem of the conflict of interests of business and the state regarding the results of adjusting the customs value of imported goods with the establishment of its fair value, the regulation of which should be carried out at the legislative level using the leading technologies and forms of customs control. It remains relevant even today. It is necessary to further study the ways of settling this issue and improving the institution of customs value through the harmonization and unification of the customs legislation of Ukraine with international norms of customs control. Purpose. The purpose of the article is to study the problems that arise in the process of determining the customs value during customs clearance of imported goods, and to develop ways to reconcile the interests of the state and business when solving this issue. Results. Taxes paid during customs clearance of goods imported into the customs territory of Ukraine are quite large - more than a third of state budget revenues and 9-10% of GDP. But the situation changed radically in 2022 due to the large-scale invasion of Russian troops into Ukraine. An important issue of modern customs control is the reliable determination of the customs value of goods imported into the territory of Ukraine. This also depends on the tax base for customs payments that go to the state budget. Some unscrupulous importers use schemes of underestimating the customs value of goods, which directly affects their value when imported into the customs territory of Ukraine. The article defines the legal basis for declaring the customs value of goods by the importer and the possibility of its adjustment by the customs authority. The results of the work of the State Customs Service of Ukraine on the correctness of determining the customs value of imported goods by subjects of foreign economic activity in recent years were studied. In the process of customs clearance of goods, customs authorities try to adjust the customs value of imported goods due to insufficient or unreliable data in the documents. However, statistics show that almost 90% of court cases on this matter are resolved in favor of the business. Conclusions. The cost and speed of customs procedures significantly affects the international development of Ukrainian business. One of the most priority directions for improving the efficiency of customs control procedures is the implementation and development of customs post-audit. For this, it is necessary to solve the problem of obtaining preliminary customs information from the customs authorities of partner countries regarding goods that are objects of export to Ukraine; receipt by customs authorities of highquality and timely preliminary information from transport operators regarding concluded logistics contracts; ensure a gradual transition to the administration of customs payments based on the results of the post-audit.

Keywords

customs value, customs payments, import, foreign economic activity, customs control, customs post-audit.

JEL classification: G100; DOI: 10.32680/2409-9260-2023-1-2-302-303-59-64

UD classification: 336.741.231:339.543.31

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