CONTROL OF CUSTOMS COST (ASPECT FROM THE POSITION OF MANAGEMENT OF CUSTOMS RISKS)

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Issue: №4 2017

Heading: Legal regulation in the sphere of customs relations


Tags

customs value, customs duties, customs duties, taxes, customs risk management

Annotation

The article shows the essence and role of customs value as the basis for calculating customs payments. The content of the methods of determining the customs value for imported and exported goods (including comparative tables) is given. The problems faced by customs authorities in the control of customs value are indicated.