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 79
- Downloads 0
CONCEPTUAL APPROACHES TO THE DEFINITION OF «ECONOMIC SECURITY OF AN ENTERPRISE»
Purpose – a comprehensive study of modern approaches to the interpretation of the "economic security of an enterprise" definition and determining on the basis of the research its features and essential characteristics. M...
HUMAN RESOURCE MANAGEMENT AS A FACTOR SUCCESSFUL ENTERPRISE OF HOTEL AND TOURISM BUSINESS
Purpose to justify the need for staff development and analyze its impact on the competitiveness of enterprises of hotel and tourist business in the current economic conditions. Methodology of research. To achieve this...
STRATEGIZING POLICY OF POLAND AT THE LOCAL LEVEL (FOR EXAMPLE COMMUNES GREAT VILLAGE DISTRICT OF KRAKOW MALOPOLSKA PROVINCE)
Purpose – to study of the strategic planning system in the Polish municipality, as well as the possibility of using this experience in the reform of regional policy of Ukraine in the context of decentralization. Methodol...
RESTRUCTURING OF BANKS IS IN THE CONDITIONS OF CRISIS
Purpose is ground of theoretical, methodological positions and practical recommendations in relation to basic principles of restructuring of banks and them activity in the conditions of crisis. Methodology of research. I...
“STRUCTURE” AS A SOCIAL AND ECONOMIC CATEGORY AND ITS CHARACTERISTIС FEATURES
Purpose. The main purpose of the research carried out in this article was the application of systematicity to the problems of the formation in the agricultural sector. Methodology of research. In the process of research,...