COOPERATION BETWEEN CUSTOMS AUTHORITIES AND BROKERS IN DETERMINING CUSTOMS VALUE

Santrauka

The article analyses the cooperation between customs authorities and customs brokers in determining customs value and implementing tax policy. The research emphasizes the role of brokers as intermediaries who ensure compliance, transparency, and efficiency in customs valuation processes. The study is based on the analysis of scientific literature, international and EU legislation, and institutional reports. Empirical insights were drawn from case studies by the World Customs Organization and the Lithuanian Customs. The findings reveal that the main challenges in cooperation are inconsistent valuation practices, fraudulent invoicing, documentation gaps, and limited data exchange. The study proposes several measures to improve cooperation, including the standardization of documentation, the introduction of performance indicators (KPIs), digitalization, professional training, and transparent information sharing. Strengthened cooperation and partnership-based risk management between customs and brokers can improve valuation accuracy, enhance compliance, and contribute to fair taxation and sustainable customs modernization in the European Union.