INTERNATIONAL ASPECTS OF DETERMINATION OF CUSTOMS VALUE OF VEHICLES
Abstract
Purpose. The aim of the article is the investigation of the features of determining the customs value of vehicles in the leading countries of the world. Methodology of research. The following methods are used in the article in order to achieve the goal: induction and deduction, theoretical generalization, generalization, abstraction, dialectical knowledge – in studying scientific sources and studying normative and legal acts on the determination of the customs value of vehicles; abstract and logical – for generalization of theoretical positions, formation of conclusions and proposals. Findings. The analysis and characterization of the procedure for determining the customs value of new and used vehicles in the leading countries of the world, namely, the USA, Australia and New Zealand, are conducted. The peculiarities of the use of the main (at the contract price for imported goods (cost of the transaction)) and alternative methods for determining the customs value of vehicles are studied. Features of the definition of the customs value of vehicles depending on the country of importation (EU member state or not) are considered. The basic normative and legal acts regulating the procedure of control over the customs value of a vehicle are studied. Originality. The basic approaches to the determination of the customs value of vehicles of the leading countries of the world, which are based on application of tariff and non-tariff regulation methods and clear normative and legal regulation of these issues, are systematized. Practical value. The main provisions of this study can be used in the process of elaboration of proposals and amendments and additions to legislative acts regulating the peculiarities of determining the customs value of vehicles.
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