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ИД «Финансы и кредит»






National Interests: Priorities and Security

Developing the customs control and customs value of goods declaration systems

Vol. 18, Iss. 4, APRIL 2022

Received: 17 January 2022

Received in revised form: 15 February 2022

Accepted: 6 March 2022

Available online: 15 April 2022


JEL Classification: H2, H25, M31

Pages: 709–726


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


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


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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