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ИД «Финансы и кредит»






Finance and Credit

Customs Value of Goods and VAT Amounts Brought by Contractors or Paid as Part of the Withholding Agent's Duty Performance

Vol. 27, Iss. 8, AUGUST 2021

Received: 1 March 2021

Received in revised form: 17 May 2021

Accepted: 31 May 2021

Available online: 30 August 2021

Subject Heading: FISCAL SYSTEM

JEL Classification: H2, H25, M31

Pages: 1710–1723


Aleksei A. ARTEM'EV Financial University under Government of Russian Federation, Moscow, Russian Federation


Elena Yu. SIDOROVA Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. This article discusses the issues related to the customs value of goods and VAT amounts brought by contracting parties or paid as part of the withholding agent's duty fulfillment.
Objectives. The article aims to investigate the problems of determining the customs commodity cost in situations where part of the elements of the customs value calculated through the Transaction Value of Imported Goods (Method 1) method contains the VAT amount.
Methods. To study the problem, we used the methodological approaches of the World Trade Organization (WTO), the World Customs Organization (WCO), and the Russian judicial authorities.
Results. Based on the use of the methodological approaches, the article concludes that it is economically feasible and legally necessary to include the full amounts accrued in favor of contracting parties including VAT in the customs value of goods.

Keywords: value added tax, excise taxes, Eurasian Economic Union, customs value


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