INTERNATIONAL ASPECTS OF DETERMINATION OF CUSTOMS VALUE OF VEHICLES
Journal Title: Сталий розвиток економіки - Year 2018, Vol 41, Issue 4
Abstract
Purpose. The aim of the article is the investigation of the features of determining the customs value of vehicles in the leading countries of the world. Methodology of research. The following methods are used in the article in order to achieve the goal: induction and deduction, theoretical generalization, generalization, abstraction, dialectical knowledge – in studying scientific sources and studying normative and legal acts on the determination of the customs value of vehicles; abstract and logical – for generalization of theoretical positions, formation of conclusions and proposals. Findings. The analysis and characterization of the procedure for determining the customs value of new and used vehicles in the leading countries of the world, namely, the USA, Australia and New Zealand, are conducted. The peculiarities of the use of the main (at the contract price for imported goods (cost of the transaction)) and alternative methods for determining the customs value of vehicles are studied. Features of the definition of the customs value of vehicles depending on the country of importation (EU member state or not) are considered. The basic normative and legal acts regulating the procedure of control over the customs value of a vehicle are studied. Originality. The basic approaches to the determination of the customs value of vehicles of the leading countries of the world, which are based on application of tariff and non-tariff regulation methods and clear normative and legal regulation of these issues, are systematized. Practical value. The main provisions of this study can be used in the process of elaboration of proposals and amendments and additions to legislative acts regulating the peculiarities of determining the customs value of vehicles.
Authors and Affiliations
Tetiana Ruda, Sergii Popel, Andrii Marchucov
Keywords
Related Articles
- EP ID EP551153
- DOI -
- Views 115
- Downloads 0
TECHNOLOGY TRANSFER: ESSENCE AND TRENDS IN UKRAINE
Purpose. The goal is a generalization of theoretical and methodical principles on the essence and approaches to assessment of technology transfer, research status, major issues and trends of development of these processe...
PRIORITY MEASURES OF STATE ANTICRISM MANAGEMENT IN THE EUROPEAN UNION GUIDING COUNTRIES
Purpose. Study the experience of the leading countries of the European Union on practical measures for the implementation of state anti-crisis management. Methodology of research. Theoretical and methodological basis is...
MECHANISM OF PUBLIC REGULATION OF ECONOMIC INNOVATIVE DEVELOPMENT: THEORETICAL BASIS OF RESEARCH
Purpose. The aim of the article is the development of theoretical bases of the state regulation of innovation development of the economy. Methodology of research. In the process of research, general scientific and specia...
ASSESSMENT OF THE STATE OF FINANCIAL PROVISION OF AGRICULTURAL ENTERPRISES
Purpose. The aim of this theme is to substantiate the system of theoretical and methodological foundations and practical recommendations on the management of the formation and efficient use of financial resources of agri...
GREENING OF THE ECONOMIC DEVELOPMENT OF EUROPEAN COUNTRIES: MAIN INDICATORS
Purpose. The aim of the article is the systematization of main environmental indicators of economic development of European countries to develop proposals for improving this sector in Ukraine. Methodology of research. T...