The Concept of Customs Value, Determination of its Essence and Amount According to the Note to Article 214 of the Criminal Code of Georgia

Authors

  • Lasha Panchulidze

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.

Tax Code of Georgia, Articles 8, 18, 213.

United States Customs United States Customs Service Appraisals: The Dutiability of Buying Agent Commissions - An Application of the Trade Agreements Act of 1979 , “Georgia Journal of international and Comparative Law”, Vol. 19, Issue 3, 1989, 642, <http://heinonline.org/HOL/Page?handle=hein.journals/gjicl19&div=57&start_page=639&collection=journals&set_as_cursor=0&men_tab=srchresults>, [14.07.2016].

The Decree of the Head of the Revenue Service №12858.

The Decree of the Minister of Finance of Georgia №996 on “Endorsement of Methods of Definition of the Customs Value of Goods”.

Charles E., Rationale of Valuation of Foreign Money Obligations, “Michigan Law Review”, Vol. 54, Issue 3, 312, <http://heinonline.org/HOL/Page?handle=hein.journals/mlr54&div=26&start_page=307&collection=journals&set_as_cursor=0&men_tab=srchresults>, [14.07.2016].

Lekveishvili M., Todua N., Gvenetadze N., Mamulashvili G., The Comments to the Private Part of the Criminal Code of Georgia, Vol. 2, Tbilisi, 2011, 496.

Nadaraia L., Rogava Z., Rukhadze K., Bolkvadze B., Comments to the Tax Code of Georgia, Tbilisi, 2012, 316.

Sandler G.L., Customs Valuation and Customs Enforcement, “Lawyer of the Americas”, Vol. 11, Issues 2 3 (Summer/Fall 1979), 333-335. <http://heinonline.org/HOL/Page?handle=hein.journals/unmialr11&div=29&start_page=333&collection=journals&set_as_cursor=0&men_tab=srchresults>, [14.07.2016].

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Wulf L.D., Determinants of the Contribution of Customs Duties to Budgetary Revenue in Less Developed Countries, 449-450, 469, <http://www.jstor.org/stable/40911626?seq=1#page_scan_tab_contents >, [14.07.2016].

Published

2017-08-04

How to Cite

Panchulidze, L. (2017). The Concept of Customs Value, Determination of its Essence and Amount According to the Note to Article 214 of the Criminal Code of Georgia. Journal of Law, (2). Retrieved from https://jlaw.tsu.ge/index.php/JLaw/article/view/1873

Issue

Section

Articles