Methods of Assessing the Product Samples for Customs Purposes

Prof. Dr. A.V. Nesterov, Professor, Russian Castoms Academy, Moscow, Russia, nesterav@yandex.ru

key words

customs control, customs examination, selection of sample, sample, samples, goods, customs goal

References

Introduction of the EAEC Customs Code stressed the importance of expertise in customs purposes, I have note. But the conclusion of the customs expert as an expert evidence under the customs control may be questioned if the product samples’ selection, used as an object of customs expertise, will have an unacceptable error. I have analyzed possible methods of goods sample’s valuation for customs purposes, using a systematic approach. I assume these results may allow to intensify the discussion of topical issues of goods sample selection and goods sample taking for customs purposes. Analyzing the methods of accuracy sampling assessing for controlled goods makes it possible to assert that the sampling method allows the examination of goods for customs purposes, with acceptable accuracy.

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