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Vasiliev, R. I. Judicial Practice with Regard to Customs Value Correction

Published in journal "Administrative and municipal law", 2011-10 , pages 44-48.

Resume: The article is devoted to the study of court practice with regard to appeal of decisions of customs authorities on customs value correction. Based on the analysis of the legal acts and court materials the author of the article points out certain problems in law enforcement activities of customs authorities and suggests certain ways to solve these problems.

Keywords: customs regulation, customs legislation, customs relations, customs control (supervision), risk management system, risk profile, customs value correction, customs declaration, court (judicial) practice.

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