Стаття присвячена вирішенню проблеми подолання конфлікту інтересів бізнесу та держави при визначенні
митної вартості імпортних товарів. Мета дослідження полягає у виявленні проблем, що виникають у процесі визначення
та коригування митної вартості при розмитненні імпортних товарів, та розробці шляхів узгодження інтересів держави
і бізнесу при вирішенні цього питання. Досліджено фіскальну значимість митних платежів із ввезених в Україну товарів.
Проведено аналіз результатів роботи Державної митної служби України за правильністю визначення суб’єктами ЗЕД
митної вартості імпортних товарів. Визначено правові підстави для ухвалення митним органом рішення про коригування
заявленої митної вартості товару та подальші дії декларантів. Доведено, що важливим елементом митної політики
є застосування спрощених митних процедур під час оформлення імпорту товарів через впровадження ефективного
механізму пост-митного контролю.
There is a problem of the conflict of interests of business and the state regarding the results of adjusting the customs value
of imported goods with the establishment of its fair value, the regulation of which should be carried out at the legislative level
using the leading technologies and forms of customs control. It remains relevant even today. It is necessary to further study the
ways of settling this issue and improving the institution of customs value through the harmonization and unification of the customs
legislation of Ukraine with international norms of customs control.
Purpose. The purpose of the article is to study the problems that arise in the process of determining the customs value during
customs clearance of imported goods, and to develop ways to reconcile the interests of the state and business when solving this
issue.
Results. Taxes paid during customs clearance of goods imported into the customs territory of Ukraine are quite large - more than
a third of state budget revenues and 9-10% of GDP. But the situation changed radically in 2022 due to the large-scale invasion of
Russian troops into Ukraine.
An important issue of modern customs control is the reliable determination of the customs value of goods imported into the territory
of Ukraine. This also depends on the tax base for customs payments that go to the state budget. Some unscrupulous importers use
schemes of underestimating the customs value of goods, which directly affects their value when imported into the customs territory
of Ukraine.
The article defines the legal basis for declaring the customs value of goods by the importer and the possibility of its adjustment by
the customs authority. The results of the work of the State Customs Service of Ukraine on the correctness of determining the customs
value of imported goods by subjects of foreign economic activity in recent years were studied.
In the process of customs clearance of goods, customs authorities try to adjust the customs value of imported goods due to
insufficient or unreliable data in the documents. However, statistics show that almost 90% of court cases on this matter are resolved
in favor of the business.
Conclusions. The cost and speed of customs procedures significantly affects the international development of Ukrainian business.
One of the most priority directions for improving the efficiency of customs control procedures is the implementation and development
of customs post-audit. For this, it is necessary to solve the problem of obtaining preliminary customs information from the customs
authorities of partner countries regarding goods that are objects of export to Ukraine; receipt by customs authorities of high quality and timely preliminary information from transport operators regarding concluded logistics contracts; ensure a gradual
transition to the administration of customs payments based on the results of the post-audit.
