{"title":"海关废物计价促进循环经济发展","authors":"Erika Besusparienė, Monika Bielskienė","doi":"10.15544/mts.2023.22","DOIUrl":null,"url":null,"abstract":"Waste becomes a renewable resource, and its low transaction value raises doubts about the calculation of import duties. Inadequately regulated international trade of waste does not correspond to the circular economy concept. The present research aims to present a theoretical model of customs valuation of waste in the context of the circular economy. In the present research were applied scientific literature analysis, comparison, synthesis, deduction methods, and prepared theoretical model. In the theoretical model of customs valuation of waste, two alternatives for determining the customs value were proposed, taking into account the selected waste management policy of the country.","PeriodicalId":0,"journal":{"name":"","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"CUSTOMS VALUATION OF WASTE FOR DEVELOPMENT OF THE CIRCULAR ECONOMY\",\"authors\":\"Erika Besusparienė, Monika Bielskienė\",\"doi\":\"10.15544/mts.2023.22\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Waste becomes a renewable resource, and its low transaction value raises doubts about the calculation of import duties. Inadequately regulated international trade of waste does not correspond to the circular economy concept. The present research aims to present a theoretical model of customs valuation of waste in the context of the circular economy. In the present research were applied scientific literature analysis, comparison, synthesis, deduction methods, and prepared theoretical model. In the theoretical model of customs valuation of waste, two alternatives for determining the customs value were proposed, taking into account the selected waste management policy of the country.\",\"PeriodicalId\":0,\"journal\":{\"name\":\"\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0,\"publicationDate\":\"2023-10-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15544/mts.2023.22\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15544/mts.2023.22","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
CUSTOMS VALUATION OF WASTE FOR DEVELOPMENT OF THE CIRCULAR ECONOMY
Waste becomes a renewable resource, and its low transaction value raises doubts about the calculation of import duties. Inadequately regulated international trade of waste does not correspond to the circular economy concept. The present research aims to present a theoretical model of customs valuation of waste in the context of the circular economy. In the present research were applied scientific literature analysis, comparison, synthesis, deduction methods, and prepared theoretical model. In the theoretical model of customs valuation of waste, two alternatives for determining the customs value were proposed, taking into account the selected waste management policy of the country.
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