Research on International Practices of Customs Valuation Systems and Directions for Their Development

Elena Sidorova; Saidali Burkhonov

doi:10.52957/2221-3260-2025-4-123-136

VAK Russia 5.2.5

RESEARCH ON INTERNATIONAL PRACTICES OF CUSTOMS VALUATION SYSTEMS AND DIRECTIONS FOR THEIR DEVELOPMENT Research on International Practices of Customs Valuation Systems and Directions for Their Development

АА Аа

Published in Theoretical economics · Issue 4 · Pages 123–136 · Rubric: YOUNG RESEARCHERS

DOI: https://doi.org/10.52957/2221-3260-2025-4-123-136

Received: 08.04.2025 Accepted: 21.04.2025 Published: 22.06.2025

Authors

Elena Sidorova

ORCID

Saidali Burkhonov

Elena Sidorova

Academic degree: doctor of economic sciences

Science rang: docent

Federal State Budgetary Educational Institution of Higher Education "Financial University under the Government of the Russian Federation" Vladikavkaz Branch Russian Federation · Moscow

ORCID

Saidali Burkhonov

Federal State Budgetary Educational Institution of Higher Education "Financial University under the Government of the Russian Federation" Vladikavkaz Branch Russian Federation · Moscow

ABSTRACT

The relevance of the topic is that when determining the customs value of goods, there are many debatable issues, for example, the inclusion of additional charges or the use of authorized deductions. The purpose of the research is to study the foreign experience of applying the system of customs valuation of goods and to develop on its basis the directions of improving the mechanism of for-mation of customs value of goods. The object of the study is the system of cus-toms valuation of goods. The methodological basis of the research is formed on the basis of general scientific principles such as systematicity, objectivity, unity of practice and theory. The objectives of the research are: to study the EU experience in determining the customs valuation of goods and the peculiarities of including transportation costs in additional charges to the CFU; to consider the results of customs control of the customs authorities of Russia; to develop a mechanism for determining the customs value of goods imported into the customs territory of the EAEU, according to the transaction value of imported goods. The scientific signif-icance of the work consists in the development of a mechanism for determining the customs value of goods imported into the customs territory of the EAEU, ac-cording to the transaction value of imported goods. The author’s mechanism for determining the customs value of goods imported into the customs territory of the EAEU, according to the transaction value of imported goods includes two main elements - the price actually paid or payable (hereinafter CFU) and additional charges to it. At the same time, the CFA also includes two elements: the price specified in the invoice and other payments to the seller or in favor of the seller, the payment of which is a condition for the purchase of goods by the buyer. The authors consider an important assumption in the formation of TFC to be the pres-ence of authorized deductions from TFC, which in world practice include con-struction and installation work, transportation costs and fees and taxes. Complex models of contractual relations in FEA have led to the emergence of such an ele-ment as additional accruals to the TFC.

KEYWORDS

The study of foreign experience in the application of the system of customs valuation of goods and the direction of its development

Text

Text (PDF)

Read Download

1. Sidorova E.Yu., Artem'ev A.A. Sistema normativno-pravovogo regulirovaniya v sfere tamozhennogo nalogooblozheniya, deystvuyuschaya v Rossii / E.Yu. Sidorova // Hozyaystvo i pravo. 2022. № 9 (548). S. 106-120. DOI: https://doi.org/10.18572/0134-2398-2022-9-106-120; EDN: https://elibrary.ru/NVRUXV

2. Sidorova E.Yu., Artem'ev A.A. Razvitie mezhdunarodnoy metodologii ocenki tovarov dlya tamozhennyh celey / A. A. Artem'ev, E. Yu. Sidorova // Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika. 2022. T. 24. № 1. S. 131-142. DOI: https://doi.org/10.15688/ek.jvolsu.2022.1.12; EDN: https://elibrary.ru/NTYETT

3. Sidorova E.Yu., Artem'ev A.A. Mehanizm opredeleniya tamozhennoy stoimosti tovarov, vvozimyh na tamozhennuyu territoriyu EAES, po stoimosti sdelki s vvozimymi tovarami: teoriya i praktika / A. A. Artem'ev, E. Yu. Sidorova // Mezhdunarodnyy buhgalterskiy uchet. 2022. T. 25. № 3 (489). S. 314-335. DOI: https://doi.org/10.24891/ia.25.3.314; EDN: https://elibrary.ru/QRHYFN

4. Armella S. Customs value in case law // Global Trade and Customs Journal. 2024. T. 19. № Issue 5. S. 284-292. DOI: https://doi.org/10.54648/gtcj2024040; EDN: https://elibrary.ru/LQHQKQ

5. Gonçalves R.G., Franklin M.A. Innovation of the customs value management process in imports between related parties // International Journal of Scientific Management and Tourism. 2024. T. 10. № 2. S. 794. DOI: https://doi.org/10.55905/ijsmtv10n2-030

6. Bondar' E.G. Vneshnetorgovye barternye sdelki: problemnye voprosy opredeleniya tamozhennoy stoimosti tovarov / E.G. Bondar' // Ekonomika i predprinimatel'stvo. 2025. № 2 (175). S. 83-86. DOI: https://doi.org/10.34925/EIP.2025.175.2.012; EDN: https://elibrary.ru/QETZXC

7. Vasyliev M. Customs value calculation problems amid foreign trade accounting, taxation harmonization and using innovative technologies // Socio World-Social Research & Behavioral Sciences. 2020. T. 01. № 1. S. 27-31. DOI: https://doi.org/10.36962/SWD0101202027

8. Lohvyn A. Value added tax: customs regimes // Sustoms Scientific Journal customs. 2021. № 2. S. 27-35. DOI: https://doi.org/10.32836/2308-6971/2021.2.3; EDN: https://elibrary.ru/PFZQBJ

9. Artem'ev, A. A. Tamozhennaya stoimost' tovarov i summy NDS, pred'yavlennye kontragentami, libo uplachennye v ramkah ispolneniya obyazannosti nalogovogo agenta / A. A. Artem'ev, E. Yu. Sidorova // Mezhdunarodnyy buhgalterskiy uchet. - 2024. - T. 27, № 2 (512). - S. 227-240. EDN: https://elibrary.ru/CEEEPD

10. Todoshchuk A., Petryshyn N., Davydchak M. Recommendations for determining the customs value of vehicles // Economics. Finances. Law. 2023. № 11. S. 97-100. DOI: https://doi.org/10.37634/efp.2023.11.20; EDN: https://elibrary.ru/LGODNM

11. Getman A.G., Agapova A.V. Peculiarities of establishing the customs value of goods containing intellectual property objects // X International Scientific Siberian Transport Forum - TransSiberia 2022, 2022. S. 1881-1890. DOI: https://doi.org/10.1016/j.trpro.2022.06.208; EDN: https://elibrary.ru/AGHRLE

12. Dubovyk O. Problems of determining the customs value of imported goods // Science Bulletin of Odessa National Economic University. 2023. T. 1-2. № 302-303. S. 59-64. DOI: https://doi.org/10.32680/2409-9260-2023-1-2-302-303-59-64

13. Fabio M. Customs value and transfer pricing: WCO and ICC solutions to be adopted by customs authorities // Global Trade and Customs Journal. 2020. T. 15. № Issue 6. S. 273-287. DOI: https://doi.org/10.54648/gtcj2020069; EDN: https://elibrary.ru/EJUGPF

14. Gupta S. The arbitrary rejection of the declared value by the customs administration // Global Trade and Customs Journal. 2020. T. 15. № Issue 1. S. 42-49. DOI: https://doi.org/10.54648/gtcj2020008; EDN: https://elibrary.ru/CRBEKY

15. Chotibul Umam, Ismail, Chandra M. Bea office authority and taxes in obtaining access to financial information for customs value determination // Journal of Law and Regulation Governance. 2023. T. 2. № 1. S. 124-141. DOI: https://doi.org/10.57185/jlarg.v2i1.30; EDN: https://elibrary.ru/KMCZKX

16. Artem'ev A.A. Tamozhennyy kontrol' tamozhennoy stoimosti tovarov: konstitucionnye aspekty deystvuyuschego regulirovaniya / A.A. Artem'ev // Nalogoved. 2023. № 1. S. 38-49. EDN: https://elibrary.ru/MJTAII

17. Novikov V.E., Novikov S.V. Tamozhennaya stoimost' kak kategoriya rynka importera / V.E. Novikov, S.V. Novikov // Vestnik Rossiyskoy tamozhennoy akademii. 2024. № 3 (68). S. 9-17. EDN: https://elibrary.ru/NFPTUB

18. Ionicheva V.N. Pravovye aspekty vklyucheniya v tamozhennuyu stoimost' dividendov, vyplachivaemyh rossiyskim importerom v adres inostrannogo uchreditelya / V.N. Ionicheva // Vestnik Ivanovskogo gosudarstvennogo universiteta. Seriya: Estestvennye, obschestvennye nauki. 2024. № 1. S. 38-47. EDN: https://elibrary.ru/LKGXQU

19. Artem'ev A.A. «Razreshennye vychety» pri opredelenii tamozhennoy stoimosti tovarov: konstitucionnye aspekty regulirovaniya / A.A. Artem'ev // Nalogoved. 2023. № 9. S. 31-45. EDN: https://elibrary.ru/FJTOBE

20. Mokrov G.G. Tamozhennaya stoimost': soderzhanie i metody opredeleniya / G.G. Mokrov // Tamozhennoe delo. 2024. № 1. S. 10-14. DOI: https://doi.org/10.18572/2071-1220-2024-1-10-14; EDN: https://elibrary.ru/LHPFCP

21. Ulakin K.V. Formirovanie cenovoy informacii pri kontrole tamozhennoy stoimosti / K.V. Ulakin // Evraziyskoe prostranstvo: ekonomika, pravo, obschestvo. 2024. № 6. S. 69-71. EDN: https://elibrary.ru/CITJDP

22. Rozhkova Yu.V. Problemy kontrolya tamozhennoy stoimosti posle vypuska tovarov / Yu.V. Rozhkova // Ekonomika i predprinimatel'stvo. 2024. № 1 (162). S. 1438-1442. DOI: https://doi.org/10.34925/EIP.2024.162.1.280; EDN: https://elibrary.ru/GWCTOE

23. Artem'ev A.A. Vklyuchenie royalti v tamozhennuyu stoimost' tovarov / A.A. Artem'ev // Nalogoved. 2021. № 8. S. 60-79. EDN: https://elibrary.ru/DRQKXH

24. Zoidov K.H., Ionicheva V.N. Ob opyte garmonizacii i unifikacii nalogovyh sistem stran evropeyskogo soyuza / K.H. Zoidov, V.N. Ionicheva // Regional'nye problemy preobrazovaniya ekonomiki. 2021. № 6 (128). S. 173-178. DOI: https://doi.org/10.26726/1812-7096-2021-6-173-178; EDN: https://elibrary.ru/HAGASC

25. Bastrakova M.A., Sokol'nikova O.B. Tendencii opredeleniya, deklarirovaniya i kontrolya tamozhennoy stoimosti v EAES i RF v kontekste prava VTO i VTAMo /M.A. Bastrakova, O.B.Sokol'nikova // Rossiyskiy ekonomicheskiy internet-zhurnal. 2020. № 2. S. 9. EDN: https://elibrary.ru/YWPKOH

This work is licensed under Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

PDF JATS XML

Executive editor

Maksim Markin

markinmi@ystu.ru

Chief Editor

Valery Gordeev

vagordeev@rambler.ru

Deputy Editor-in-Chief

Marina Mayorova

mayorovama@ystu.ru

Deputy editor-in-chief

Galina Rodina

galinarodina@mail.ru

3374

downloads

This work is licensed under Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International Creative Commons

GOST

Sidorova E. Y., Burkhonov S. S. Research on International Practices of Customs Valuation Systems and Directions for Their Development // Theoretical economics. 2025. no. 4. pp. 123-136. DOI: https://doi.org/10.52957/2221-3260-2025-4-123-136. (Date of access 26.10.2026).

MLA

Elena Sidorova, Burkhonov S. S.. "Research on International Practices of Customs Valuation Systems and Directions for Their Development." Theoretical economics.4 (2025): 123-136. DOI: https://doi.org/10.52957/2221-3260-2025-4-123-136.

APA

Sidorova E. Y., Burkhonov S. S. (2025). Research on International Practices of Customs Valuation Systems and Directions for Their Development. Theoretical economics(4), 123-136. https://doi.org/10.52957/2221-3260-2025-4-123-136

Chicago

Elena Sidorova, Burkhonov S. S.. "Research on International Practices of Customs Valuation Systems and Directions for Their Development." Theoretical economics, no. 4 (2025): 123-136. https://doi.org/10.52957/2221-3260-2025-4-123-136.

WIKI

{{cite journal | author = Sidorova E. Y., Burkhonov S. S. | title = Research on International Practices of Customs Valuation Systems and Directions for Their Development | journal = Theoretical economics | year = 2025 | issue = 4 | pages = 123-136 | doi = 10.52957/2221-3260-2025-4-123-136 }}

Copy

Export: BibTeX EndNote RefMan RusMARC

RESEARCH ON INTERNATIONAL PRACTICES OF CUSTOMS VALUATION SYSTEMS AND DIRECTIONS FOR THEIR DEVELOPMENT Research on International Practices of Customs Valuation Systems and Directions for Their Development

Confirmation