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With the integration of the national economy into the global economic space, significantly are growing the volumes of foreign economic operations, most of which are carried out between related enterprises. Such operations are at the same time the subject
Iryna Pryimak +2 more
doaj +1 more source
Переміщення товарів через митний кордон України
Розкрито зміст і структуру переміщення товарів через митний кордон України. Основну увагу сконцентровано на таких складових, як митні режими, оформлення, визначення митної вартості та країни походження ...
М. Г. Шульга
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The system of customs and tariff regulation of the EAEU in the context of globalization: problems, trends and prospects of development [PDF]
Research background: Simplifying the system of foreign trade relations and providing advantages to individual States, allows you to increase the volume of foreign trade turnover and most effectively transform the structure of exports and imports of the ...
Novikov Maxim, Zemlyanskaya Stella
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Sandorio vertė kaip prekių muitinio įvertinimo pagrindas
Straipsnyje analizuojami sandorio vertės, kaip pagrindinio prekių muitinio įvertinimo metodo, pagrindai, šio metodo taikymo prielaidos, sąlygos, sandorio vertės patikslinimai, taip pat aplinkybės, kurių esant sandorio vertės metodas netaikomas prekių ...
Aistė Medelienė, Andrius Paulauskas
doaj +1 more source
The Customs Value of Goods in the Event of a Customs Warehouse Procedure
The subject of this study is issues related to approaches to determining the customs value of goods exported from the territory of a customs warehouse. Current regulations stipulate that within the EAEU, the specifics of determining the customs value of ...
A. A. Artemyev, E. Yu. Sidorova
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INTERNATIONAL PRINCIPLES FOR THE VALUATION OF GOODS FOR CUSTOMS PURPOSES
The article analyzes the international principles of customs valuation of goods. Failure to comply with the principles entails the illegality of the application of methods for determining the customs value, as well as its value, which determines the ...
Zareta Rudneva
doaj
CRIMINAL LIABILITY FOR SMUGGLING OF GOODS: UKRAINIAN PROSPECTS AND FOREIGN EXPERIENCE
The purpose of this article is to determine the prospects and economic consequences of the introduction of criminal liability for violation of customs regulations and to study foreign experience in this matter. The closer Ukrainian legislation is to the
Olena Makarova
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Tax audits of customs payments
Subject. The article examines issues related to the organisation of audits and audit methods used to validate that all customs payments were duly calculated, recorded, and paid.
Vera N. Serdyuk +2 more
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Customer Value and Value for Customer – Retail Sector’s Need for Transformation [PDF]
During the last years, declining revenues in stationary retail can be observed. Strong price sensitivity of customers is reinforced by various technical progress driven opportunities of digital price comparison and participation of consumers in virtual networks.
Andreas Lax, Nicole Mau
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ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen +23 more
wiley +1 more source

