Таможенная стоимость: содержание и методы определения

Abstract

The article considers the basic and profile components of the customs value, namely: 1) the market value of goods expressed in the price paid when they were purchased on the domestic (national) market of a foreign state for export to the Eurasian customs territory and 2) the market value of services of transport and insurance companies expressed in prices for the delivery of goods: a) to the customs border of the exporting state (customs value of exported goods) and b) to the place of movement across the Eurasian customs border (customs value of imported goods). The article details the general paradigm of methods for determining customs value, including the need to introduce the concept of ‘reproductive method’ of customs valuation into professional circulation, which assumes a utilitarian and flexible reproduction of productive (typical or ordinary) methods for determining customs value: the market (main) method (at the price of a transaction with imported goods) comparative methods (at the transaction price with identical goods and at the transaction price with similar goods) cost methods (cost subtraction method and cost addition method).