Template-type: ReDIF-Article 1.0
Author-Name: Veronika G. Iordanova
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Author-Name: Andrey R. Boiko
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Title: Improvement of Customs Value Control Mechanisms
Title: Совершенствование механизмов контроля таможенной стоимости 
Abstract: The article reflects the main problems associated with the impact of transfer pricing on the state of tariff protection of the importing country. In connection with them there is a need to improve the effectiveness of customs authorities’ control over the reliable determination and declaration of the customs value of imported goods in the conditions of transnationalization of world commodity trade. Proposals on improvement of customs and tariff regulation of Russian imports in the circumstances of weakening protection of the domestic market due to participation of the countries of the Eurasian Economic Union in the World Trade Organization are formulated.
Keywords: foreign economic activity, customs value, transnationalization, customs and tariff regulation, customs control
Classification-JEL: F02, F13, Z18
Journal: Russian Economic Developments
Year: 2023
Issue: 3
Month: March
Pages: 33-42
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/r2322.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:r2322