Methodological approaches to determine market value of the goods while doing commodity expertise

Abstract

Background. The existence of different ways of concealing true name of goods, their physical and chemical characteristics, structure, purpose and price of goods to evade payment of customs duties leads to increased crime situation related to the fact that smuggling and violation of customs rules have become common [1].
During customs clearance and customs control specialists of Specialized laboratory of expertise and research of State Fiscal Service of Ukraine determine the market value of the goods in order to determine correctly the amount of penalty for violation of customs regulations.
Systematization of methods and techniques used in the study of expertise’ objects to establish the facts relating to the subject matter expertise is actual.
The aim of the article is to identify common methodological approaches to commodity expertise to establish the market value of goods for customs purposes.
Material and methods. The basis of methodological base of research is method of scientific knowledge, systematic approach and synthesis, domestic laws and regulations, practical materials SLED.
Results. Methodical approaches to commodity expertise to determine the market value for customs purposes are presented in paper. The basic tasks carried out by the experts of the customs laboratories have been defined, objects of expert research have been identified, investigation methods used at different stages of commodity expertise have been formulated.
General algorithm of commodity expertise procedures in determining the market value of the goods has been offered. Special attention is given to the identification of the goods in order to establish its commodity affiliation and definition of basic pricing options. The paper highlights the procedure for determining the market value using a comparative approach and features of documenting commodity expertise, namely the drawing up of expert opinion.
Conclusion. To determine the market value (price) of goods during the commodity expertise studies should be comprehensive, complete and objective. Experts should take into account: the composition of the original data, the individual characteristics of the research object (goods), the use of certain methods or methodological approaches to research goods or their combination, which are caused by each specific expert situation. Commodity expertise is the basis for establishing the market value of the goods, which makes it possible to correctly determine the fine for violation of customs regulations when moving goods across the customs border of Ukraine.