Проблемні питання визначення митної вартості транспортних засобів
Problematic Issues of Determining the Customs Value of Vehicles

Summary/Abstract: The purpose of this research is the study and analysis of issues of customs valuation vehicles. The practice of determining the customs value of vehicles in Ukraine indicates the presence of certain issues, which leads to complaints and court declarants appeal.The article highlights the issues of the customs value of the vehicle and provides recommendations to address them. In particular, singled out legal issue (outdated regulatory framework, lack of general methods for determining the customs value of vehicles, etc.) and organizational (not software experts of income and fees relevant price information,no official explanation as to the meaning and filling Count technical passports transport assets issued by various foreign countries). Also schematically shown in the stages of determining the customs value of vehicles having problems.The presented research is an analysis of the current state of problematic issues in determining the customs value of vehicles, which revealed certain gaps in the legislative framework, namely: the use of an outdated regulatory framework for customs control and customs clearance of vehicles and control over the correctness of determining the customs value of vehicles, differences in terminology in legal acts. This causes confusion in decision-making by officials and organizational aspects of determining the customs value of vehicles, namely: the absence of specialized directories, the lack of an official clarification on the meaning and filling of the graph of technical passports of vehicles issued by various foreign states, etc. Consequently, in the process of analysis, problematic issues have both a scientific value and a practical one.In the current situation, these issues remain relevant and require further research and improvement by eliminating gaps in the legislation on identified issues, developing a common procedure for customs officials to use the principles of the methodology of commodity expertise and assessment of road vehicles, which are simultaneously coordinated with the provisions of the Customs Code of Ukraine and international acts on the determination of customs value and the sequence of application of methods of its determination when making decisions about its adjustment,which will make it impossible for an official to independently choose the form of realization of the powers to control the tax base of the vehicle. Solving these problems significantly simplifies the work of the specialists of the revenue and fee bodies and will facilitate the determination of the customs value by the declarants.

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