The Customs Value of Goods in the event of a Customs Warehouse Procedure; Подходы к определению таможенной стоимости товаров, в отношении которых завершается таможенная процедура таможенного склада

The subject of this study is issues related to approaches to determining the customs value of goods exported from the territory of a customs warehouse. Current regulations stipulate that within the EAEU, the specifics of determining the customs value of goods upon completion of the customs procedure of a customs warehouse are established by the Eurasian Economic Commission (EEC) within the framework of a separate project (draft Specific Features). The purpose of the study is to offer fundamental approach for the Draft regulation “Customs value of goods in the event of the closure of Customs warehouse procedure”. To achieve this goal, the following tasks were set and solved: to consider the systemic term for determining the customs value of goods “sale of goods for export to the customs territory of the importing country”, as applied to goods for which the customs procedure of a customs warehouse is terminated; and to consider existing approaches to determining the customs value of goods for which the customs procedure of a customs warehouse is terminated; to develop standard situations that allow the author to develop a position on approaches to determining the customs value of goods exported from the territory of a customs warehouse. The methodology assumes that the customs warehouse is part of the Union’s customs territory, while the goods being valued are not “Union’s goods”. Research results and conclusions: The authors developed a methodology for determining the customs value of goods upon their removal from a customs warehouse. They substantiated that the last transaction for their export should be taken into account when assessing the value of such goods. They prepared proposals for the EEC Expert Group on the specifics of determining the customs value of goods after the completion of the customs warehousing procedure. © 2025 Financial University under The Government of Russian Federation. All rights reserved.