TY - GEN

T1 - CUSTOMS ADMINISTRATION PROBLEMS OF VALUE CONTROL PROCESSES IN INTERNATIONAL SUPPLY CHAINS

AU - Agapova, Anna V.

AU - Вейнер, Ирина Николаевна

AU - Getman, A

PY - 2024

Y1 - 2024

N2 - It is well known that customs value control issues have continuously been a priority area for customs control. Administrative management of such processes by customs authorities is constantly being improved, as the transparency of such processes is also important for the security of the international supply chain. This paper assesses the results of administration of customs value control processes carried out by Russian customs authorities for the period from 2011 to 2021. A detailed analysis was carried out of the amounts returned from the federal budget by the decision of judicial authorities or by the results of departmental control to participants in foreign trade activities, and the statistics of funds returned by court decision or by the results of departmental control in the total amount of funds recovered to the federal budget was analyzed. As a result, it was found that the amounts refunded, as well as the average amount per adjustment, are decreasing. The purpose of the work is to evaluate the results of the administration carried out by the customs authorities of Russia. The research methods used in this article are as follows: system analysis, synthesis, induction, logical approach. However, the study also identifies challenges to the effectiveness of customs administrations in controlling the customs value of goods in international supply chains. The most debated at present is the issue of including license fees in the customs value. Proposals have been formulated that address both changes in the regulatory framework and organisational issues, including interaction with foreign customs authorities.

AB - It is well known that customs value control issues have continuously been a priority area for customs control. Administrative management of such processes by customs authorities is constantly being improved, as the transparency of such processes is also important for the security of the international supply chain. This paper assesses the results of administration of customs value control processes carried out by Russian customs authorities for the period from 2011 to 2021. A detailed analysis was carried out of the amounts returned from the federal budget by the decision of judicial authorities or by the results of departmental control to participants in foreign trade activities, and the statistics of funds returned by court decision or by the results of departmental control in the total amount of funds recovered to the federal budget was analyzed. As a result, it was found that the amounts refunded, as well as the average amount per adjustment, are decreasing. The purpose of the work is to evaluate the results of the administration carried out by the customs authorities of Russia. The research methods used in this article are as follows: system analysis, synthesis, induction, logical approach. However, the study also identifies challenges to the effectiveness of customs administrations in controlling the customs value of goods in international supply chains. The most debated at present is the issue of including license fees in the customs value. Proposals have been formulated that address both changes in the regulatory framework and organisational issues, including interaction with foreign customs authorities.

KW - Customs regulations

KW - Customs value

KW - International intellectual property supply chains

KW - Royalties

KW - Supply chain risks

UR - https://www.mendeley.com/catalogue/4eff1cf3-5ed3-3672-a096-2ea32fa9dc80/

U2 - 10.1007/978-3-031-37978-9_33

DO - 10.1007/978-3-031-37978-9_33

M3 - Conference contribution

SN - 9783031379772

VL - 733-1

T3 - Lecture Notes in Networks and Systems

SP - 341

EP - 350

BT - FUNDAMENTAL AND APPLIED SCIENTIFIC RESEARCH IN THE DEVELOPMENT OF AGRICULTURE IN THE FAR EAST (AFE-2022): Agricultural Cyber-Physical Systems, Tashkent

PB - Springer Nature

T2 - AFE: INTERNATIONAL SCIENTIFIC CONFERENCE FUNDAMENTAL AND APPLIED SCIENTIFIC RESEARCH IN THE DEVELOPMENT OF AGRICULTURE IN THE FAR EAST

Y2 - 25 January 2023 through 28 January 2023

ER -