Annotation

The article examines customs value as one of the central categories of EAEU customs law. The relevance of the topic is due to the absence of a legal definition of customs value in EAEU law, despite the high normative significance of this category for the assessment of customs payments, the use of security mechanisms, and the exercise of customs control. The purpose of the study is to identify the essence of customs value and to formulate an author's definition thereof. The methodological framework combines formal-legal, comparative-legal, and logical-legal methods, as well as elements of an interdisciplinary analysis drawing on economic theories of value. The study demonstrates that customs value in EAEU law performs fiscal, regulatory, security, and control functions; at the international, integration, and national levels it is usually not defined through an abstract general definition but is instead disclosed through methods of determination; and in legal doctrine it is understood as a special economic and legal category based on the price of a foreign trade transaction but not identical to it. The scientific novelty lies in the proposed author's definition of customs value as a monetary valuation of goods formed under customs law rules for the purposes of customs regulation. The practical significance of the study lies in the possibility of using these conclusions in interpreting the EAEU Customs Code and in resolving disputes related to customs valuation.