Abstract:

The authors of this study analyzed the judicial practice in cases related to the customs value of goods. The article provides examples of court decisions on the correctness of determining the customs value of goods when moving them across the customs border. As a result of the study, the existing problem in this area was identified. The authors have developed proposals for specific directions for improving the activities of customs authorities in the field of resolving disputes over the customs value of goods. During the process of the developing the customs risk profiles of the customs value of the goods is required to consider not only the price characteristics of the product, but also the materials contained in the public domain. It is advisable to improve the software of the customs authorities by creating a full-fledged information base for making decisions in the field of customs value control.