АНАЛІЗ АКТУАЛЬНИХ ПРОБЛЕМ ІЗ МИТНОЇ ОЦІНКИ В УКРАЇНІ ТА ПЕРСПЕКТИВНІ ЗАХОДИ БОРОТЬБИ З НЕДОСТОВІРНИМ ДЕКЛАРУВАННЯМ МИТНОЇ ВАРТОСТІ ПІД ЧАС МИТНОГО ОФОРМЛЕННЯ ТОВАРІВ У КОНТЕКСТІ НОРМ І ПРИНЦИПІВ МІЖНАРОДНОГО МИТНОГО ЗАКОНОДАВСТВА

Abstract

The objectives of this research is to analyze the main problematic issues arising in the field of customs valuation and assumed negative effects of their insufficiently proper solution as well as modern effective methods of combating fraudulent declaration of customs value of imported goods. Economic and revenue collecting problems caused by the under – invoicing of the value of goods have been identified by the applied general scientific theoretical methods of research, such as analysis, generalization and classification. Conditions for the implementing of new methods of customs value control of imported goods, elaborated on the basis of the latest WCO strategy on customs development, are considered. Successful cases and practices of other countries on overcoming and stopping such fraudulent actions of importers and the possibility of introducing their individual elements into the practical activities of the customs authorities of Ukraine have been studied. Factors that complicate the process of implementing the recommendations of international organizations as well as practice of other countries have been identified. Results. The most effective ways of problem solving have been defined, among them implementing of international provisions concerning customs valuation into the national law of Ukraine. The needs of elaboration of a national customs valuation database as an effective tool of the risk management system have been evidenced. Conclusions. It is proposed to implement effective elements of more workable and efficient methods of targeted customs value control in the context of GATT and Customs Valuation WTO Agreements which should be used in Ukraine to simplify customs formalities for legal trade, as well as to prevent significant under-invoicing of imported goods and prevent misdeclaration. Priorities have been defined to enhance the efficiency of customs value control measures.