Annotation

Taking into account the raw material orientation of exported goods subject to export customs duties, close attention to filling the federal budget of the Russian Federation at the expense of this type of payment seems to be very relevant. Based on the systematic analysis of the norms of current legislation, it was established that there are different approaches to determining the customs value of imported and exported goods, which does not fully meet the general principles of forming the price of a transaction with goods, which is the basic element of the determined customs value of goods. The authors of the study formulated editorial amendments to regulatory legal acts specifying the procedure for determining the customs value of exported goods.