К вопросу о порядке определения таможенной стоимости товара

Abstract

The Brussels Convention takes the normal price as the basis for determining the customs value of goods - the price of goods in conditions of free competition between an independent buyer and seller. In this case, a certain constant value acts as a source of the normal price, which is not affected by any financial, commercial or other relations. The principle of customs valuation, which forms the basis of the Agreement on the Application of Article 7 of the GATT, is to use as the main method the so-called "transaction price" - the price actually paid or payable for imported goods. This price may include additional buyer's costs (commissions, brokerage fees, packaging costs and other costs).