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Scientific Article details

Title Customs Valuation Of Waste For Development Of The Circulareconomycircular Economy
ID_Doc 16434
Authors Besuspariene, E; Bielskiene, M
Title Customs Valuation Of Waste For Development Of The Circulareconomycircular Economy
Year 2023
Published Management Theory And Studies For Rural Business And Infrastructure Development, 45, 3
DOI 10.15544/mts.2023.22
Abstract Waste becomes a renewable resor and its low transaction value raises doubts about the calculation of import duties. Fund Inadequately regulated internationa de of waste does not correspond to the circular economy concept. The present research aims to present a theoretical modi customs valuation of waste in the context of the circular economy. In the present 19 research were applied scientific litere 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.
Author Keywords circular economy; customs; fallback method; transaction value; waste valuation; waste export; waste import
Index Keywords Index Keywords
Document Type Other
Open Access Open Access
Source Emerging Sources Citation Index (ESCI)
EID WOS:001151955300002
WoS Category Business
Research Area Business & Economics
PDF https://ejournals.vdu.lt/index.php/mtsrbid/article/download/4843/2969
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