DEVELOPMENT OF THE PRACTICE OF INCLUDING DIVIDENDS IN THE CUSTOMS VALUE AND ACCRUAL OF PENALTIES

Abstract

The article analyzes the development of judicial practice in modern conditions regarding the inclusion of dividends in the customs value. The available explanations of the authorized bodies concerning the inclusion of dividends in the customs value are analyzed, conclusions are drawn on the possibility of applying the procedure for deferred determination of customs value, as well as on the current practice of charging penalties in connection with the inclusion of dividends in the customs value. Based on the results of judicial practice, criteria have been identified that can be taken into account by participants in foreign economic activity when deciding whether to classify dividends as elements included in the customs value structure.