Что не так с таможенной стоимостью в Украине?

Д-р Илона Мищенко Профессор кафедры морского и таможенного права, Национальный университет «Одесская юридическая академия»
22 мая, 2021
ru en lt
Что не так с таможенной стоимостью в Украине?

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Таможенная оценка импортируемых в Украину товаров является одной из самых сложных стадий внешнеторговой операции. И если определить таможенную стоимость импортируемых в страну товаров не представляет особой сложности, то убедить таможню в том, что такая стоимость является реальной, соответствующей цене, фактически уплаченной или подлежащей уплате за товары, как правило, бывает практически невозможно. Отсюда – большое количество обжалований в судах решений таможен о корректировке таможенной стоимости, заявленной декларантом. Статистика судебных разбирательств в таких делах свидетельствует не в пользу таможенных органов. Так, в целом в делах с участием украинских таможен принято 80% (2330 из 2917 рассмотренных за 11 месяцев 2020 года) решений судов в пользу истцов (импортеров, декларантов и т.д.).
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