Subject. This article discusses the problems of legal regulation of issues related to customs control in the territory of the countries of the Eurasian Economic Union. Objectives. The article aims to develop proposals for improving the systems of customs control and declaration of customs value of goods. Methods. For the study, we used a comparative analysis, analogy, graphic and compilation techniques, and induction and deduction. Results. The article defines and presents a list of cases when it is necessary to fill out a declaration of customs value and carry out customs control of customs value. Relevance. The results of the study can be used in the practical activities of companies implementing foreign economic activity, and consulting firms as well.
Keywords: customs value of goods, customs declaration, customs control, EEU customs territory, actual value, actual paid price
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