海关废物计价促进循环经济发展

Pub Date : 2023-10-10 DOI:10.15544/mts.2023.22

Erika Besusparienė, Monika Bielskienė

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引用次数: 0

摘要

废物成为一种可再生资源，其低交易价值引起了对进口关税计算的质疑。管制不充分的国际废物贸易不符合循环经济的概念。本研究旨在提出一个循环经济背景下海关废物评估的理论模型。在目前的研究中应用了科学文献分析、比较、综合、演绎等方法，并建立了理论模型。在废物海关估价的理论模型中，考虑到国家选定的废物管理政策，提出了确定海关价值的两种替代方案。

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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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