Subject. This article discusses the mechanism for determining the customs value of goods imported into the customs territory of the EAEU through the value of the transaction with imported goods. Objectives. The article aims to consider the theoretical provisions of determining the value of goods imported into the customs territory of the EAEU by the value of the transaction with imported goods, and develop practical case studies of its application in practice. Methods. For the study, we used a comparative analysis, analogy, graphic and compilation techniques, and induction and deduction. Results. The article considers the basic provisions for the formation of the customs value of goods, taking into account the conditions for applying method 1, as well as the price actually paid or payable, taking into account the use of permitted deductions and additional charges, namely three types of permitted deductions from the actual paid or payable price. For each deduction, practice-oriented case studies have been developed showing possible options for their application. Conclusions and Relevance. The tools developed by the Technical Committee were to be reflected in the legislative acts of the EAEU. However, this is fraught with difficulties in collecting information on comparable companies in order to justify the marketability of the transaction. Price actually paid or payable, being a special term for customs legal relations, includes an open list of payments made or to be made as a condition for the sale of goods, the customs value of which is determined. The results of the study can be used in the practical activities of companies implementing foreign economic activity, consulting firms, and scientific organizations when conducting research.
Keywords: customs value of goods, customs territory, EEU, transaction value of imported goods, price actually paid or payable, additional charges, allowances
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