UDK: 339.562.4

Aleksey V. Gubin - Candidate of Economic Sciences, docent, associate professor of the department 'Customs Law and Organization of the Customs Affairs' of the Law Institute of the Russian University of Transport

Abstract. The current paper discusses the problem of allocation of transport costs in the customs value of goods, which is used for their taxation by various types of customs payments and the application of customs regulation measures. Manipulations of transportation costs by foreign trade participants is one way to understate the customs value of goods. At the same time, there are difficulties to isolate the amount of transportation costs from the price actually paid or liable to be paid, if they were paid not by the buyer, but by the seller. As a result, the buyer has no documents confirming the costs. Therefore, the customs authorities, when examining the customs value of goods, refuse to deduct transportation costs upon arrival of goods to the customs territory of the Eurasian Economic Union due to the fact that the declarant cannot reasonably isolate them from the value of goods and confirm with documents. One way out of this situation is to exercise the right of the declarant to justify the inability to present the required documents, while submitting other documents and/or information confirming the right to deduct transportation costs, which should be taken into account by the customs authority. However, the final decision on the validity of these deductions is to be taken by the customs authorities, which do not always meet the needs of foreign trade participants in this issue.

Keywords: customs value of goods; customs control; transportation costs; price actually paid and liable to be paid.

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