Goods evaluation in contest of the customs revenues

Author:Bashkim Arifi- Burim Haliti
Position:Director of Investigation Directorate of Kosovo Customs - Directorate of Kosovo Customs
Pages:96-102
SUMMARY

Customs goods evaluation is a particular challenge of the customs system in a country, as it represents one of the most complex issues in the aspect of the goods evaluation for the customs purposes. Evaluation a good means that you must be equipped with sufficient knowledge regarding the value of the goods at the importing moment as well we must have understanding about the qualities, specifics... (see full summary)

 
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Vo
l.
6
N
o
. 2
J
u
ly
, 2020
A
cademic Journal o
f
Business,
A
dministration, Law and Social Science
s
II
PCCL Publishin
g
, Graz-
A
ustri
a
I
SSN 2410-391
8
A
cces online at www.ii
p
ccl.or
g
96
Goo
d
s
e
v
a
l
ua
t
io
n
i
n
co
nt
es
t
o
f th
e
cus
t
o
m
s
r
e
v
e
n
ues
PhD B
shk
m
r
Director of
I
nvestigation Directorate of Kosovo Custom
s
B
u
r
i
m H
ali
t
i
Directorate o
f
Kosovo Custom
s
Ab
str
a
c
t
C
ustoms goods evaluation is a particular challenge of the customs system in
a
coun
t
ry, as
i
t represents one o
f
the most complex issues in the aspect o
f
the goods evaluation
f
or the
customs purposes.
E
valuation a good means that you must be equipped with su cient
knowledge regarding the value of the goods at the importing moment as well we must have
u
nderstanding about the qualities, speci cs and the nature of the goods, as the value of the
g
oods is determined automatically based on its composition or qualities. Goods evaluation for
t
he customs purpose must be in real manner for the goods cleared and the customs authorities
have no right to collect taxes for higher re-evaluated goods as it means so as principle of the
fair evaluation of the
g
oods is breached, but one must be careful to do not have undervaluation
o
f the customs
g
oods as it must result in a customs law violation.
K
e
y
words:
c
ustoms goods, evaluation, customs tax, customs o ence, customs system
.
I
ntr
odu
ct
io
n
This scienti
c research
p
resents an accurate and realistic re
ection o
f
the customs
scienti
c
p
henomena related to the customs evaluation o
f
goods. Through this
r
esearch, the authors have tried to research
f
rom a scienti
c
p
oint o
f
view how customs
p
henomena and
p
henomena are ex
p
lained and inter
p
reted in terms o
f
customs tax as
p
ublic revenue. Customs scienti
c theor
y
recognizes the customs tax as an instrument
of
th
e
st
a
t
e
t
o
c
o
ll
e
ct
a
ll r
e
v
e
n
ue
s th
a
t
a
r
e
r
ea
l
i
z
e
d
f
r
o
m th
e
v
a
l
ua
t
io
n
of
c
u
st
o
ms
g
oods in the case o
f
crossing the border
f
rom one countr
y
to another. Precisel
y
with
t
his research, the de
nitions related to customs clearance o
f
goods are ex
p
lained
and the customs clearance
p
rocedures o
f
goods are demonstrated in details, starting
f
rom: declaration o
f
goods
f
or customs clearance, submission o
f
customs declaration
(S
A
D) according to
p
rocedures,
p
h
y
sical examination o
f
customs goods, valuation o
f
c
ustoms goods, re-evaluation o
f
customs goods and
p
a
y
ment o
f
customs duties
.
S
ubse
q
uentl
y
, through the scienti
c evidence, the
p
rocedures
f
or the evaluation o
f
t
he goods are
p
resented in details, a
pp
l
y
ing the methods o
f
evaluation o
f
the customs
g
oo
d
s t
h
at are a
l
so
p
re
d
icte
d
by
internationa
l
treaties suc
h
as t
h
e Convention on
t
he Customs Value o
f
the goods.
Ap
art
f
rom the
f
act that the methods o
f
valuation
of
goods are
f
oreseen b
y
international treaties, the
y
are also incor
p
orated within
t
he legislation o
f
sundr
y
states, while in the state o
f
Kosovo the
y
are
f
oreseen b
y
t
he Customs Code and Excises of Kosovo no. 03
/
L-109 in article 32 to article 40
and with the Administrative Instruction no. 11
/
2009 on the im
p
lementation of the
C
ustoms Code and
E
xcise Duties o
f
Kosovo, in Cha
p
ter
I
V, Cha
p
ters 1 to 6 and
t
hese evaluation methods have legal
f
orce and are regulated in the legal as
p
ect b
y
p
resenting the obligation
f
or the customs authorities o
f
the Re
p
ublic o
f
Kosovo to
a
pp
l
y
at the time as the customs goods
f
or evaluation are
p
resented. The methods

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