The Concept of Customs Value, Determination of its Essence and Amount According to the Note to Article 214 of the Criminal Code of Georgia
Keywords:
customs border, customs value, the transaction value, the transaction value of identical goods, he transaction value of similar goods, the unit price of goods, the computed value, the reserve method.Abstract
When the regulation of the goods transportation over the customs border is violated, it is extremely important to determine the customs value to mark off the administrative and criminal liability there is a specific limit, which the customs value of the goods has to exceed. In practice, often the customs value of the goods is often incorrectly evaluated. Usually, the tax authorities are inclined to raise the customs value of the goods. The customs value of goods is set beyond the criminal proceedings since the specific entrepreneur involved in the criminal proceedings who is accused of violating the customs rules, becomes the part of the criminal process, only after the customs value has been determined.
The article deals with the rules of determining the customs value under the current legislation and debates on what should be changed not to breach the defendant's rights granted under procedural legislation.
References
The Law of Georgia on “Customs Tariff and Customs Duty”, Articles 2, 10.
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