Naudotų apgadintų transporto priemonių muitinio vertinimo ypatumai

LTStraipsnyje analizuojami naudotų apgadintų transporto priemonių muitinio vertinimo principai, metodai, taip pat aplinkybės, kurioms esant tam tikri metodai netaikytini. Taip pat analizuojamas tiek norminis, tiek praktinis nagrinėjamo klausimo aspektas, taip pat teisės aktų nuostatos ir jų taikymas vertinami tarptautiniu mastu galiojančių muitinio vertinimo principų kontekste. [Iš leidinio]Reikšminiai žodžiai: Transporto priemonės; Muitinis vertinimas; Motor vehicles; Customs valuation.

ENIn this article principles and methods applied for customs valuation of used damaged motor vehicles are analysed, including the circumstances, when separate methods are refused to apply. Relevant legal acts and practical application of them is examined. In addition, legal acts and the application of them are evaluated in the context of internationally acknowledged principles of customs valuation. Customs valuation is of high importance, because ad valorem duties are applied in most cases, i.e. duties are calculated as a percentage part of the declared customs value. Historical analysis of development of customs valuation methods leads to a conclusion, that it was agreed by most countries to reject arbitrary of fictitious values for customs purposes, significantly reduce discretion available for customs administrations and hold the transaction value as a basis for customs valuation with the limited number of exceptional cases. Although it seems natural that Customs administration applies the rules of customs valuation as strictly as possible in order to collect bigger amount of taxes, however, in the long perspective such behaviour may result in negative consequences. Thus although Customs administration may have to address cases where the documents produced by traders in support of a declared value may cause doubts, measures taken must be proportional and adequate. The valuation treatment of used damaged motor vehicles must follow the same basic principles with a transaction value as a primary basis. When the transaction value is not applicable, "fall-back" method is used, i.e. customs value is to be determined according to the Vehicle Evaluation Report or, if it is not possible, according to the specialised periodicals or catalogues. In this article requirements for Vehicle Evaluation Report are analysed and the most often grounds to reject it are mentioned.It is also discussed if the rule of Customs administration to hold the value of a vehicle stated in the Report as a ground to reject the transaction value is compatible with the principles of customs valuation. Usage of Report and specialised catalogues is compatible with the recommendations of Wold Customs Organisation. Situation, when value of a ready-to-use vehicle is used as a basis for a value of damaged vehicle is tolerable, because this rule is applied only if traders do not fulfil their obligation to submit objective information about the possible damages of a vehicle. In such a case, it is impossible to adjust customs value according to insufficient/inaccurate data. [From the publication]