Appraisal Expertise in the Activities of Customs Authorities

Appraisal expertise, as a distinct type of customs expertise, is an important tool ensuring customs control. This article examines the regulatory issues of appraisal activities by customs authorities in Russian legislation. The author of the article compares the legal and methodological aspects of «judicial appraisal» and «customs appraisal» within the framework of customs control. Additionally, the author explores the genesis, objectives, and legal challenges of appraisal expertise in customs authorities. This is necessary to establish the main directions for the development of appraisal expertise within the Russian system. As a result of the research, the author concludes that it is necessary to introduce uniform terms and definitions in Russian legislation and to create a standardized conceptual framework for appraisal expertise within customs authorities. Simultaneously, it is important to supplement the classification of expert specializations in all divisions of the Central Customs Expertise and Customs Control Administration with a new type of customs expertise – «appraisal expertise», and to develop detailed instructions for determining the market value of goods for expert appraisers in customs authorities.