The subject of the study is the norms of customs and administrative legislation regulating the legal relations associated with customs value control, as well as the established law enforcement practice regarding administrative liability for providing inaccurate information on the customs value of goods during their declaration. Following the verification activities conducted by customs authorities after the release of goods in 2024, additional customs payments were assessed, fines totaling 29.2 billion rubles were imposed, and more than seven thousand administrative offense cases were initiated (the primary focus of control after the release of goods is on customs value). The judicial practice of the Supreme Court of the Russian Federation and arbitration courts of the Russian Federation concerning the appeal of decisions made by customs authorities related to customs value control has been analyzed. The most illustrative cases reflecting the existing trends are presented in the scientific article. The aim of the work is to identify the reasons for the cancellation of customs authorities' decisions on adjusting the customs value and rulings on administrative offenses (under Article 16.2, Part 2 of the Code of Administrative Offenses of the Russian Federation) and to develop proposals for their elimination. The research methods employed include analysis, synthesis, induction, deduction, generalization, comparison, as well as modern scientific methods such as formal-logical, comparative-legal, statistical, and the method of analyzing specific legal situations. The novelty of the research lies in formulating promising directions for the development of the customs value control activity, the further implementation and improvement of which will reduce the number of contested decisions of customs authorities: 1) Automation of the customs value control process; 2) A subject-oriented approach in selecting objects for control, including the use of a risk management system; 3) Collaboration with the customs services of foreign states to obtain reliable information on foreign economic transactions; 4) Improvement of the preliminary decisions on the method of determining customs value; 5) In light of the liberalization of state management in general and in the customs sphere in particular, enhancing the efficiency of interaction between customs authorities and individuals initiating the movement of goods before the release of goods seems especially relevant; 6) Raising the qualifications of customs officials to avoid errors in the application of norms of substantive and procedural law.
Kleimenova et al. (Sun,) studied this question.