The Customs Value of Goods in the event of a Customs Warehouse Procedure

A. A. Artemyev; E. Yu. Sidorova

Finance: Theory and Practice
Finansy: teoriâ i praktika

ISSN 2587-5671 (Print)
ISSN 2587-7089 (Online)

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Artemyev  A.A., Sidorova E.Yu. The Customs Value of Goods in the event of a Customs Warehouse Procedure. Finance: Theory and Practice. 2025;29(5):231-240. https://doi.org/10.26794/2587-5671-2025-29-5-231-240

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This work is licensed under a Creative Commons Attribution 4.0 License.

ISSN 2587-5671 (Print)
ISSN 2587-7089 (Online)

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About the Authors

A. A. Artemyev 
Financial University under the Government of the Russian Federation
Russian Federation

Alexey A. Artemyev — Cand. Sci. (Econ.), Assoc. Prof., Department of Taxes and Tax Administration

Moscow

E. Yu. Sidorova
Peoples’ Friendship University of Russia named after Patrice Lumumba; Peoples’ Friendship University of Russia named after Patrice Lumumba
Russian Federation

Elena Yu. Sidorova — Dr. Sci. (Econ.), Prof., Department of Taxes and Tax Administration, Financial University under the Government of the Russian Federation; Prof., Department of Finance Accounting and Audit, Faculty of Economics, Peoples’ Friendship University of Russia named after Patrice Lumumba

Moscow

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