Abstract: The method of transaction value with imported goods is the main method for declaring the customs value. This method defines the customs value as the transaction value increased by the amount of additional payments provided for in Article 40 of the EAEU Customs Code. However, in practice, there are a number of controversial cases regarding the inclusion of royalties.The goal is to identify the main problems of accounting for royalties in the structure of customs value, as well as to suggest ways to solve the problems.
The following tasks were highlighted in the work:
1)analyze the legislative framework of the EAEU concerning the procedure for accounting for royalties in the customs value;
2) analyze the judicial practice concerning the application of the method for the value of the transaction with imported goods (method 1) and accounting for royalties when using this method;
3) analyze scientific articles concerning the accounting of royalties in the customs value; 4) based on the collected information, identify the main problems of accounting for royalties in the customs value.5) propose ways to solve the problem of accounting for royalties in the formation of customs value.
The object of the study is the generated customs value when applying the method for the value of the transaction with imported goods.
The subject of the study is royalties in the structure of customs value.
The main results of the study are the identification of problems in accounting for royalties in the customs value, as well as the identification of areas for improving the tax accounting of royalties to reduce the tax risks of taxpayers and the state in cross-border trade. In the course of the study, it was proposed to stimulate the development of a unified register of intellectual property objects, to stimulate interaction between the Federal Customs Service of Russia and Rospatent in order to create a "declarant dossier". It was proposed to amend legislative acts regarding the clarification of the amount of royalties when forming the customs value, as well as the interpretation of such a key factor as "the sale must be carried out for export to the territory of the EAEU."