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Improvement of Customs Value Control Mechanisms
[Совершенствование Механизмов Контроля Таможенной Стоимости]

Author

Listed:
  • Veronika G. Iordanova

    (Russian Presidential Academy of National Economy and Public Administration)

  • Andrey R. Boiko

    (Russian Presidential Academy of National Economy and Public Administration)

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.

Suggested Citation

  • Veronika G. Iordanova & Andrey R. Boiko, 2023. "Improvement of Customs Value Control Mechanisms [Совершенствование Механизмов Контроля Таможенной Стоимости]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 3, pages 33-42, March.
    • Handle: RePEc:gai:recdev:r2322
    as

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    File URL: http://www.iep.ru/files/RePEc/gai/recdev/r2322.pdf
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    References listed on IDEAS

    as
    1. Veronika Grigor`evna Iordanova & Andrej Romanovich Bojko, 2021. "Tariff Regulation of Imports under Transnationalization of Global Trade," Russian Foreign Economic Journal, Russian Foreign Trade Academy Ministry of economic development of the Russian Federation, issue 4, pages 23-39, April.
    Full references (including those not matched with items on IDEAS)

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    1. Veronika G. Iordanova & Andrey R. Boiko, 2023. "Совершенствование Механизмов Контроля Таможенной Стоимости," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 3, pages 33-42, March.

    More about this item

    Keywords

    foreign economic activity; customs value; transnationalization; customs and tariff regulation; customs control;
    All these keywords.

    JEL classification:

    • F02 - International Economics - - General - - - International Economic Order and Integration
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • Z18 - Other Special Topics - - Cultural Economics - - - Public Policy

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