Normative Regulation on the Definition and Control of Customs Value of Goods in the EU
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2017, Vol 32, 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 andlegal 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 EP353002
- DOI -
- Views 74
- Downloads 0
Evaluation of the employment potential of industrial enterprises
The aim of the paper is to study the components and indicators for assessing the employment potential of the company in a market economy. The system of indicators characterizing the employment potential of the enterprise...
Methods of Analysis of Accounts Receivable of Economic Entities
Aim of this paper is to develop common methodological approaches to the analysis of accounts receivable of economic entities. In accordance with this goal, the features of the formation of the economic concept of account...
Risk management and analysis of the activities of foreign economic entities by customs authorities of the EU countries
The article reveals peculiarities of customs risk management process in the EU in the aspect of analysis of foreign activities of economic entities. In particular, the process of customs risk management includes the foll...
Features implementing the provisions of the Kyoto Convention in domestic practice in customs matters
The aim of the paper is to analyze the main provisions of the Kyoto Convention and outline problematic issues of Ukrainian integration into the regulatory framework in the field of customs. This paper examines the main p...
Family Farms: World Trends and Modern Way of Economic Activity in Ukraine
The objective of this study is to highlight the importance of family farms to the world economy and the state of its implementation of the economic activity in Ukraine. Tendencies of development of family farms in the wo...