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Customs Valuation of Waste for Development of the Circular Economy

Author

Listed:
  • Besusparienė Erika

    (Assoc. Prof. Dr., Vytautas Magnus University, K. Donelaičio st. 58, 44248, Kaunas, Lithuania)

  • Bielskienė Monika

    (PhD candidate, Vytautas Magnus University, Kaunas, Lithuania)

Abstract

Waste becomes a renewable resource, and its low transaction value raises doubts about the calculation of import duties. Inadequately regulated international trade of waste does not correspond to the circular economy concept. The present research aims to present a theoretical model of customs valuation of waste in the context of the circular economy. In the present research were applied scientific literature analysis, comparison, synthesis, deduction methods, and prepared theoretical model. In the theoretical model of customs valuation of waste, two alternatives for determining the customs value were proposed, taking into account the selected waste management policy of the country.

Suggested Citation

  • Besusparienė Erika & Bielskienė Monika, 2023. "Customs Valuation of Waste for Development of the Circular Economy," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, vol. 45(3), pages 221-232, September.
    • Handle: RePEc:vrs:mtrbid:v:45:y:2023:i:3:p:221-232:n:2
    DOI: 10.15544/mts.2023.22
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    References listed on IDEAS

    as
    1. Carmen Callao & M. Pilar Latorre & Margarita Martinez-Núñez, 2021. "Understanding Hazardous Waste Exports for Disposal in Europe: A Contribution to Sustainable Development," Sustainability, MDPI, vol. 13(16), pages 1-14, August.
    2. Derek Kellenberg, 2015. "The Economics of the International Trade of Waste," Annual Review of Resource Economics, Annual Reviews, vol. 7(1), pages 109-125, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    circular economy; customs; fallback method; transaction value; waste valuation; waste export; waste import;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Q27 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Issues in International Trade
    • Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling

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