Agreement on customs value determination as an instrument of customs regulation

Abstract

The article considers the tools of customs and tax regulation in the Russian Federation, in particular in the sphere of pricing for taxation purposes and control over the customs value of goods imported into the customs territory of the Eurasian Economic Union. Given the complexity of the process of reviewing draft pricing agreements, as well as the frequency of movement of different goods across the customs border by one supplier or the identity of the transported goods of several suppliers, it is assumed that one of the tools of customs regulation is a customs value agreement. Such agreements can simplify the procedure of moving goods across the customs border of bona fide participants of foreign economic relations. The topic under study requires further development and analysis of the current national legislation in order to form theoretical and legal approaches to such an instrument of customs regulation, including in the aspect of establishing, regulating and determining the procedure for exercising the powers of customs authorities when concluding agreements with participants in foreign economic activity. According to the author’s position, the development of draft agreements selected for the study and their basic conditions can condition the emergence of other tools of customs regulation, ensuring the penetration of some concepts and tools of private law in public-law relations.