Mechanisms for appealing against the decisions to adjust the declared customs value of goods
Journal Title: Публічне управління та митне адміністрування - Year 2017, Vol 1, Issue
Abstract
The theoretical, methodical and practical provisions for the improvement of customs valuation mechanisms and appealing against the decisions on adjustment of customs value of goods as well as proof in proceedings for customs goods valuation adjustment have been researched in given article. It should be noted that there is a strong collision of business interests, on one side, and Customs interests, on other side, when adopting decisions on customs valuation. The matter of customs goods valuation and decisions on its adjustment made by Customs authorities remains the most controversial and criticized by business community. Owing to the discretionary nature of Customs authorities power to control the proper customs goods valuation and the shortcomings of legal regulation of customs value institute, customs declarants carry entire burden of proving adequacy of customs valuation and appealing decisions, actions or lack of actions to adjust value taken by Customs. The presumption of customs value adequacy declared by declarant was justified by the results of research. According to this presumption, the declared customs value is considered to be adequate until proven otherwise by Customs authority. The burden of proving the inadequacy of declared customs value of goods therefore is to be carried by Customs authorities.
Authors and Affiliations
О. В. Комаров
Keywords
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