Recommendations for determining the customs value of vehicles

Introduction. The paper examines the procedure for importing vehicles into the customs territory of Ukraine during martial law. The implementation of the new customs clearance formula is analyzed, and the recommended adjustment factors for coding the model year of production of vehicles based on the international standard and the recommended adjustment factors based on environmental standards are considered. Martial law conditions pose complex challenges to the state and require significant changes in the methods of managing economic processes and foreign economic activity. As a result, a number of amendments to legal acts have been adopted to regulate the export and import activities of business entities under martial law. The purpose of the paper is to study the procedure of importation of vehicles into the customs territory of Ukraine during martial law, analyzing the problems that may be encountered when using the existing form of customs clearance of vehicles, as well as to identify opportunities and prospects for the introduction of a new customs clearance formula and the benefits of its use. Results. To improve the customs clearance procedure for cars, it is proposed to improve the existing taxation system by applying a new customs clearance formula that will depend on the age, type, engine size and exclusivity of the car. At the same time, car owners will pay excise tax and value added tax, but the cost of the car will not be taken into account in the customs clearance formula. In addition, the state pension insurance fee will be canceled at the first registration of passenger cars. As a result, this will reduce the cost of registration. Import duty will also be canceled, which will reduce the cost of customs clearance by 10%. Amendments to the Customs Code of Ukraine create preconditions for customs clearance of vehicles through the Unified State Web Portal of Electronic Services. This should reduce the time for customs clearance and become a convenient tool for citizens, which is also a positive development. Such a customs clearance formula will have a positive impact on eliminating the possibility of corruption and other illegal actions at customs related to the unjustified increase in the customs value of a car. The new model will also prevent the indication of non-existent damages and malfunctions of cars, changes in modifications, creation of fake car sale and purchase agreements, artificial increase or decrease of car mileage, etc. Conclusion. The proposed actions will radically change the import of vehicles and make the procedure simpler and more efficient. All that is needed is to fix all the shortcomings, think carefully about the sequence of stages, improve them, and turn the idea into reality.