Improvement of Customs Value Control Mechanisms

Совершенствование механизмов контроля таможенной стоимости

Veronika G. Iordanova and Andrey R. Boiko
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Veronika G. Iordanova: Russian Presidential Academy of National Economy and Public Administration
Andrey R. Boiko: Russian Presidential Academy of National Economy and Public Administration

Russian Economic Development, 2023, issue 3, 33-42

Abstract: The article reflects the main problems associated with the impact of transfer pricing on the state of tariff protection of the importing country. In connection with them there is a need to improve the effectiveness of customs authorities’ control over the reliable determination and declaration of the customs value of imported goods in the conditions of transnationalization of world commodity trade. Proposals on improvement of customs and tariff regulation of Russian imports in the circumstances of weakening protection of the domestic market due to participation of the countries of the Eurasian Economic Union in the World Trade Organization are formulated.

Keywords: foreign economic activity; customs value; transnationalization; customs and tariff regulation; customs control (search for similar items in EconPapers)
JEL-codes: F02 F13 Z18 (search for similar items in EconPapers)
Date: 2023
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