Inclusion of Dividends in the Customs Value of Goods: Aspects of the Judicial Practice

The article deals with the regulation of the customs value of goods, explores the legal nature of dividends as one of the elements of the customs taxation system in the law of the EAEU. The author analyzes the judicial practice on the possibility of including the amounts of dividends in the customs value of goods, formulates proposals for amendments to the legislation regulating customs relations in the EAEU in order to increase the legal certainty of regulating the customs value of goods on transactions concluded between interdependent persons.