Дослідження вітчизняної судової практики щодо розгляду справ про порушення митних правил за фактами заниження митної вартості транспортних засобів

Abstract

The article is devoted to the investigation of the tendency of judicial practice in the consideration of cases of violation of customs rules on the facts of lowering the customs value of vehicles. The analysis of judicial decisions of administrative courts concerning determination, control and adjustment of customs value of vehicles is carried out. The reasons for the refusal of the body of incomes and fees in the customs clearance of commercial vehicles and adjusting the customs value are considered, namely: the presence of differences in the documents provided by the declarant; the absence in the documents provided by the declarant of all information confirming the numerical values of the components of the customs value of the goods, or information about the price actually paid or payable for these goods; failure to provide the declarant with additional documents provided for in clause 3 of Art. 53 MCU.