Additional Verification Phase Of Customs Value Control: Practice Of Realization, Problems And Possible Ways Of Desition

The practice of court dispute examination of customs value adjustment decitions is still one of the most widespread and relevant for the Russian Federal Customs Service for the last years. The order of customs value control during the additional verification phase is analyzed in the article. The practical example of revealing the indication of the inaccuracy of customs value and making the desicion of setting the additional verification phase of customs value control is given in the article. The particulars of realizing of setting the additional verification phase of customs value control are established in the article. The law problems and practical problems arising during the additional customs value control verification are discovered in the research paper. Those problems are: impossibility of full research of the transaction circumstances in case of setting the additional verification phase of customs value control; inconsistency between the demands in the procedure of the additional verification phase of customs value control and the demands of the DeÑ ision of the Supreme Court's Plenum; as well as the long terms of getting the answers on international request information. The guidelines for solving them are formulated in the research paper.