The article analyzes the regulatory framework for the inclusion of dividends in the customs value of goods. Approaches to considering dividends as part of customs value were investigated. The practice of including dividend payments in the customs value of goods was analyzed. The analysis of the practice revealed problems of reliable determination of the customs value of goods when paying dividends to a foreign intermediary. Ways to solve them are proposed.

В данной статье раскрывается сущность применения такого инструмента, как таможенный аудит, а именно законодательные основы, которые установлены в Российской Федерации и государствах — членах ЕАЭС.