Thursday, 26 May 2022

Кормич Б. А.

Правила СОТ щодо митної вартості: деякі аспекти застосування

Borys Kormych*

The WTO Rules For Customs Valuation: Certain Aspects of Application

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Suggested citation:

Кормич, Б.А. (2018). Правила СОТ щодо митної вартості: деякі аспекти застосування. Lex Portus, 3, 19-40.

Kormych, B.A. (2018). Pravyla SOT shchodo mytnoi vartosti: deiaki aspekty zastosuvannia [The WTO rules for customs valuation: certain aspects of application]. Lex Portus, no. 3, 19-40. [in Ukrainian].

*Borys Kormych. Doctor of Law Science, Professor, Head of Department of the Maritime and Customs Law, National University «Odessa Law Academy» (Odessa, Ukraine)



The present article provides the analyses of the main provision of the Agreement on Implementation of Article VII of GATT 1994, as well as the decisions of the WTO bodies that include its official interpretation, with the aim to define basic aspects of implementation of customs valuation rules at the national level. The subjects of review are such elements of the issue as: the procedure for realisation of customs authorities’ discretion, providing the explanation for decisions on customs value correction, ways of application of customs valuation databases, etc. The main factors that influence the effectives of implementation of customs valuation rules are also determined.

The author comes to a conclusion that the question of applying the rules of determining the customs value, as well as the whole modern customs business, is a question of balance between the promotion of trade and the guarantee of security (including security of the financial interests of a state).  At the same time, modern advanced experience of developed countries is ambiguous, since the measures of automation and acceleration of customs clearance do not guarantee an adequate level of counteraction to understatement of customs value. In developing the practice of applying the customs valuation rules in Ukraine, it should be taken into account the unfavorable current structure of government revenues, which creates an additional pressure on the customs, both political and corruption character. It should be countered by increasing transparency in this area and by ensuring effective control mechanisms. There is also a need to change the jurisprudence in questions of appeal judgements on adjusting customs value.

Key words: customs value, customs tariff, import, customs valuation rules, valuation databases, discretion, customs legislation, World Trade Organization



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Кормич Б.А. Правила СОТ щодо митної вартості: деякі аспекти застосування. – Стаття.

Дана стаття присвячена аналізу основних положень Угоди про застосування ст. VII ГАТТ та рішень органів СОТ, що містять її офіційне тлумачення, з метою визначення базових аспектів застосування правил визначення митної вартості на національному рівні. Розглядаються такі елементи проблематики, як: порядок реалізації дискреційних повноважень митних органів, обґрунтування рішень щодо коригування митної вартості, способи застосування цінових баз даних тощо. Визначаються основні фактори впливу на ефективність застосування правил митної оцінки СОТ.

Ключові слова: митна вартість, митний тариф, імпорт, правила митної оцінки, цінові бази даних, дискреційні повноваження, митне право, Світова Організація Торгівлі


Кормич Б. А. Правила ВТО по таможенной стоимости: некоторые аспекты применения. – Статья.

Данная статья посвящена анализу основных положений Соглашения о применении ст. VII ГАТТ и решений органов ВТО, которые содержат его официальное толкование, с целью определение базовых аспектов применения правил определения таможенной стоимости на национальном уровне. Рассматриваются такие элементы проблематики, как: порядок реализации дискреционных полномочий таможенных органов, обоснование решений о корректировке таможенной стоимости, способы применения ценовых баз данных и т.д. Определяются основные факторы, влияющие на эффективность применения правил таможенной оценки ВТО.

Ключевые слова: таможенная стоимость, таможенный тариф, импорт, правила таможенной оценки, ценовые базы данных, дискреционные полномочия, таможенное право, Всемирная Торговая Организация.

Editorial Board Address

Ukraine, Odesa, Fontanska Doroga, 23
National University “Odessa Academy of Law”,
Department of Maritime and Customs Law