Legal Regulation of the Inclusion of Royalties in the Customs Value of Goods

The work is devoted to topical issues of legal regulation of the inclusion of royalties in the customs value of goods. The authors conducted a detailed analysis of the regulatory framework of the EAEU and the Russian Federation governing such issues. Criteria have been established according to which a decision is made to include royalties in such a cost of goods. The authors pays special attention to the analysis of the regulatory framework for determining the customs value when importing raw materials. Based on the analysis, contradictions of the current legislation regarding the inclusion of royalties in the customs value were revealed. It has been established that in the current legislation there are legal conflicts associated with such a definition of customs value.