THE CONCEPTUAL BASIS OF THE AMENDMENTS TO THE CUSTOMS CODE OF UKRAINE REGARDING THE CUSTOMS VALUE OF GOODS AND METHODS OF ITS DETERMINATION
Journal Title: Юридичний науковий електронний журнал - Year 2016, Vol 5, Issue
Abstract
The article is devoted to problematic issues of application of the customs value of the goods and control over the correctness of its determination by authorities of revenues and duties according to the current Customs code of Ukraine. In the article the necessity of preparing a new edition of section III of the Customs code of Ukraine the “Customs value of goods and methods of its determination”. To the article determination of definition is driven “custom cost of commodities”. It is suggested to realize the norm of Balinese of package of agreements concerning preliminary decisions on the use of method of determination of custom cost. Also in the article it is suggested to use experience of the Eurasian economic association in the field of custom cost of commodities, including set aside determination of custom cost of commodities.
Authors and Affiliations
Л. Р. Прус
Keywords
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