As a result of the conducted research, new scientific provisions, conclusions and recommendations were formulated, in particular:
first:
- it is proposed to establish at the legislative level that, subject to the implementation by the authorized customs body of a full range of measures to control the correctness of the determination of the customs value of goods according to the usual procedure before their release into free circulation, customs post-control and documentary verification of compliance with the requirements of customs legislation (customs post-audit ) should be allowed only as an exception, provided that the customs authority properly substantiates the reasons for the impossibility or difficulty of checking the completeness and/or reliability of information on the customs value of goods at the stage of customs clearance;
- the need to use as a basis for improving the provisions of the customs legislation on the control of the correctness of the determination of the customs value and its adjustment provided by the legislation of individual foreign states, which include: 1) a special simplified procedure for the release of goods imported into the customs territory into free circulation until the final agreement by the customs authority and the declarant of their value for customs purposes on the basis of the documents and information available to the declarant (preliminary numerical value of the customs value of the goods) with its subsequent adjustment based on the results of customs control, including in the form of documentary checks of compliance with the requirements of customs legislation (Republic of Kazakhstan) ; 2) the European procedure for simplified declaration and release of goods into free circulation, which allows the absence of some of the information or documents related to foreign economic operations and goods imported into the customs territory, including those related to their customs value , and provides for ensuring the payment of customs payments with a guarantee before submitting an additional declarationwith missing information and documents;
improved:
- scientific provisions on modern trends in the development of the system of customs and tariff regulation and customs administration in their administrative and legal part, taking into account normative and legal and recommendatory sources of the international level and program documents of the European Union;
- scientific knowledge about the peculiarities of the legal regulation of the main issues of determining the value of goods for customs purposes and key aspects of the material, legal and procedural basis for controlling the correctness of its determination under the legislation of certain foreign countries (the Republic of Kazakhstan, Canada, Singapore, the United Kingdom of Great Britain and Northern Ireland, the United States of America, etc.) and specifics of the practical application of the relevant legal provisions;
received further development:
- a scientific vision of the issues of material, legal and procedural aspects of the procedure for declaring the customs value of goods imported into the customs territory of Ukraine in accordance with the customs import regime, and methods of its determination;
- a general theoretical description of the legal toolkit for determining the customs value of goods, which is defined as a customs procedure that is a constituent element of the established procedure and conditions for the movement of goods across the customs border of Ukraine as a means of implementing customs policy, but cannot be used for administrative management of foreign economic activities to protect the national producer of goods, increasing the fiscal burden to fill budgets or for other purposes related to the regulation of commodity markets.
