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ADDITIONAL VERIFICATION PHASE OF CUSTOMS VALUE CONTROL: PRACTICE OF REALIZATION, PROBLEMS AND POSSIBLE WAYS OF DESITION

Abstract

The practice of court dispute examination of customs value adjustment decitions is still one of the most widespread and relevant for the Russian Federal Customs Service for the last years. The order of customs value control during the additional verification phase is  analyzed in the article. The practical example of revealing the  indication of the inaccuracy of customs value and making the  desicion of setting the additional verification phase of customs value  control is given in the article. The particulars of realizing of setting  the additional verification phase of customs value control are  established in the article. The law problems and practical problems  arising during the additional customs value control verification are  discovered in the research paper. Those problems are: impossibility  of full research of the transaction circumstances in case of setting  the additional verification phase of customs value control; inconsistency between the demands in the procedure of the  additional verification phase of customs value control and the  demands of the Deсision of the Supreme Court's Plenum; as well as  the long terms of getting the answers on international request  information. The guidelines for solving them are formulated in the research paper.

About the Authors

A. V. Agapova
Saint Petersburg National Research University of Information Technologies, Mechanics and Optics
Russian Federation

Assosiate Professor of Financial Strategy Department of ITMO University

49 Kronverksky Pr., St. Petersburg, 197101, Russian Federation



E. V. Shchelkunova
Velikolukskaya GSHA
Russian Federation

Assosiate Professor of Information Technology and Customs Law Dwpartment

2 prospekt Lenina, Pskov Region, Velikie Luki, 182112, Russian Federation



References

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For citations:


Agapova A.V., Shchelkunova E.V. ADDITIONAL VERIFICATION PHASE OF CUSTOMS VALUE CONTROL: PRACTICE OF REALIZATION, PROBLEMS AND POSSIBLE WAYS OF DESITION. International Trade and Trade Policy. 2017;(4):120-132. (In Russ.)

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ISSN 2410-7395 (Print)
ISSN 2414-4649 (Online)