Customs Administration Problems of Value Control Processes in International Supply Chains

It is well known that customs value control issues have continuously been a priority area for customs control. Administrative management of such processes by customs authorities is constantly being improved, as the transparency of such processes is also important for the security of the international supply chain. This paper assesses the results of administration of customs value control processes carried out by Russian customs authorities for the period from 2011 to 2021. A detailed analysis was carried out of the amounts returned from the federal budget by the decision of judicial authorities or by the results of departmental control to participants in foreign trade activities, and the statistics of funds returned by court decision or by the results of departmental control in the total amount of funds recovered to the federal budget was analyzed. As a result, it was found that the amounts refunded, as well as the average amount per adjustment, are decreasing. The purpose of the work is to evaluate the results of the administration carried out by the customs authorities of Russia. The research methods used in this article are as follows: system analysis, synthesis, induction, logical approach. However, the study also identifies challenges to the effectiveness of customs administrations in controlling the customs value of goods in international supply chains. The most debated at present is the issue of including license fees in the customs value. Proposals have been formulated that address both changes in the regulatory framework and organisational issues, including interaction with foreign customs authorities.