Normative Regulation of the Definition and Control of Customs Value of Goods in the EU
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2016, Vol 30, Issue
Abstract
The article deals with the basic aspects of regulation on the definition and control of customs value of goods in European countries. The methods of customs valuation used in the EU, the main elements of the procedure of the correctness of its determination, especially the settlement of disputes in this area. The analysis and expediency of implementation of articles of the Customs Code of the EU in defining and controlling the customs value of goods in domestic practice. Thus, the purpose of writing is a synthesis of European experience regarding normative regulation on the definition and control of the customs value. Thus, summarizing the results of the research, it should be noted that the question of definition, control and adjustment of the customs value of goods in the EU is economic in nature and provides for the protection of customs interests of both the state and participants in foreign economic activity is regulated exclusively by regulations that are not only customs Code, but also leadership (guidance) to determine the customs value and amendments thereto, which contain detailed algorithm of actions for each of the participants customs relations. In addressing problem areas to adjust customs value of preferred consensus through written consultations between the customs authorities and participants of foreign trade who are interested in observing the customs legislation creates conditions for the development of mechanisms for customs simplifications. However, it should be noted that certain elements of the European practice of regulation study issues reflected in the Customs Code of Ukraine, however, worth noting that it is expedient adaptation implemented articles to domestic realities of state customs, which certainly should include the development and adoption of additional regulations and legal acts that regulate issues identification, control, adjustment of customs value of goods, and will make these processes "transparent" and accessible to members of customs relations.
Authors and Affiliations
Tatiana Ruda
Keywords
Related Articles
- EP ID EP263573
- DOI -
- Views 82
- Downloads 0
The Accounting Policy of Brewery Enterprises in the Sphere of Supply
The article discusses approaches to domestic and foreign scholars and interpretations of existing regulations to determine the nature of the concept of «accounting policies». Based on the analysis, the principal componen...
Historical Genesis of Housing and Utilities as an Industry with the Special Mechanism of Economic Relations
The purpose of this article is to formulate common, unified definition of housing and utilities as an industry with the special mechanism of economic relations on the basis of generalization and analysis of the historica...
Organizational aspects of cost management information system of agricultural enterprises
The aim in writing the publication put justify such elements of management accounting on farms as an object or organization An examination of typical farms For organizational structure of management information system co...
Проблемні питання визначення митної вартості транспортних засобів
У статті висвітлені проблемні питання визначення митної вартості транспортних засобів та надані рекомендації щодо їх вирішення. Зокрема, виокремлено проблеми правового характеру (застаріла нормативна база, відсутність за...
Theoretical Approaches to Defining the Essence of the Concept "Tax Incentives"
The purpose of the study is to substantiate the theoretical approaches to defining the essence of the concept of "tax stimulation", to clarify its instruments from the point of sufficiency of indication for interpretatio...