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The accomplishment of customs plan of incomes as a form of public revenues is among the main goals of the customs administration. This goal is realized under certain norms and rules. Our focus is on the practice of custom valuation of imported goods. In other words how are methods applied in valuating goods for customs purpose? Initially we are focused on the concepts of customs valuation, customs value, and the methods on which this process is realized. What strikes since the beginning is that the legal base under which the customs administration operates is commensurate to the norms and rules of international institutions. Further you will find complete information about the reference value as one of the valuation methods which is used to asses most of imported goods. If we refer to the law we can say that customs valuation methods are long and they have a hierarchical nature, so initially we judge on the possibility of applying the method that we listed earlier. If we refer to the practice we can clearly distinguish the tendency of customs officers to apply reference values, known differently as references in the process of customs valuation. Perhaps in this way the main goal of customs administration is realized, which is the harvesting of as much incomes as possible, but not what is widely rumored lately the business partnership and positive climate of doing business. DOI: 10.5901/mjss.2014.v5n4p174

Fallback Methods as a Basis of Customs Valuation on Imported Goods: Reality Facing Rules and Laws