PECULIARITIES OF FORMATION OF CUSTOMS COST FOR THE EXPORTED GOODS

Improvement of foreign economic relations and integration of the Russian Federation into global economy led to pos-sibility of participation of the Russian economic entities in the international economic cooperation, implementation of export and import operations. Realization of export operations is impossible without passing of customs control and declaration of goods by the statement to customs authority about the data necessary for its release. Thus during declaring, the cost measurement of the customs price of the exported goods acts as the important question. The point to be emphasized is that in each case the customs cost structure of goods is formed by set of the different components determined by method of its calculation. Regardless of a binding to a concrete way of its calculation, the customs cost of goods represents the cost of the goods, which are taken out from the territory of the Customs Union of its partici-pants (Russia, Belarus, Kazakhstan and Armenia), actually paid or subject to payment for these goods. The studying of customs cost determination questions is relevant, because this cost type is important at customs declaring; it is a basis for charge of customs payments and duties at the ad valorem and combined rates; it is data for the external economic and customs statistics, object of currency control and state regulation measures of trade and economic relations. The disputable situations arising during passing of the exported goods through customs border are most often connected with questions of customs cost determination. Thus customs cost becomes widespread object of judicial proceedings. Taking into account the above, the legal and economic essence of customs cost is considered in this article, as well as the methods of its calculation are given.