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 |
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
a
shk
i
m
A
r
ifi
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, specifi 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
fi
c research
p
resents an accurate and realistic re
fl
ection o
f
the customs
scienti
fi
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
fi
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
fi
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
fi
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
fi
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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