A Study of the Efficiency of Application of the System of Control over the Customs Value of Goods

The proposed article is devoted to practical issues of research of effectiveness of application of the system of control of customs value of goods. The article examines statistical materials of the results of control measures in terms of customs value. The results of the implementation of customs value control and including after the release, the dynamics of the results of court cases on claims to challenge the decisions of customs authorities on customs value, as well as complaints against the decisions of customs authorities to adjust the customs value was determined. The study period is 6 years, which is enough to identify trends in the system of customs value control. The study revealed that there are significant deviations to the accrued from the recovered customs payments in the whole system per 1 official and per customs inspection. The following conclusions can be made based on the results of the research: 1. The number of customs value adjustments has grown by 35%, while the sums of additional charges only by 14%; 2. Against the background of reduction of the number of inspections by 48%, the percentage of effectiveness has grown by 7 p., but the sums of additional charges have grown by 172% (similar indicators of the amounts recovered). 3. There is a gap between accrued and recovered amounts of customs payments, which indicates that it is necessary to improve the effectiveness of measures to recover the amounts as a result of control measures.