The mechanism of administrative and legal regulation of the control of the customs value of goods

The subject of this study is the mechanism of administrative and legal regulation of customs value control, which includes legal norms, legal relations, acts of application of law and methods of legal regulation. The authors consider these elements in relation to customs value control, since this legal institution has not received adequate coverage in the research of legal scholars, while the customs value has been covered in detail in the works of economists. Over the past decade, the vector of administrative and legal regulation of the customs sphere has included several main areas: the development of foreign trade, ensuring the economic security of the state, creating favorable conditions for foreign economic activity by persons initiating the movement of goods across the customs border of the EAEU and subjects of activity in the field of customs affairs, strengthening the role of a method of stimulating the conscientious behavior of subjects of customs law who do not have authority in traditionally imperative customs relations. The main element that forms the basis of customs and tariff regulation is such an economic and legal category as the customs value. The scientific article was developed on the basis of a system of general scientific and private scientific methods. When writing the article, the logical method, the method of deduction and induction, the method of system-structural analysis, the comparative legal method, and the method of content analysis were used. The authors have established that the mechanism of administrative and legal regulation of customs value control is a system of legal means regulated by customs law aimed at ensuring the economic security of the state and the completeness of customs duties collection. Scientific research is an attempt to understand the legal nature of customs value control, which generates appropriate administrative and legal relations and is a necessary element of ensuring the economic security of the state. The necessity of further scientific research of the administrative and legal regulation of the control of the customs value of goods has been identified, and the importance of customs value as the basis of customs and tariff regulation, and customs value control as one of the key types of customs control, has been substantiated.