Customs valuation of waste for development of the circular economy

Besusparienė, Erika; Bielskienė, Monika

doi:10.15544/mts.2023.22

Use this url to cite publication: https://hdl.handle.net/20.500.12259/257813

Customs valuation of waste for development of the circular economy

Type of publication

Straipsnis Web of Science duomenų bazėje / Article in Web of Science database (S1a)

Author(s)

Author	Affiliation
Besusparienė, Erika	Bioekonomikos plėtros fakultetas / Faculty of Bioeconomy Development
Bielskienė, Monika	Bioekonomikos plėtros fakultetas / Faculty of Bioeconomy Development

Title

Customs valuation of waste for development of the circular economy

[en]

Is part of

Management theory and studies for rural business and infrastructure development

Journal Title

Management Theory and Studies for Rural Business and Infrastructure Development / Vadybos mokslas ir studijos: kaimo verslų ir jų infrastruktūros plėtrai

Journal Issue Title

Management Theory and Studies for Rural Business and Infrastructure Development / Vadybos mokslas ir studijos: kaimo verslų ir jų infrastruktūros plėtrai 2023, vol. 45, no.3

Date Issued

Date	Volume	Issue	Start Page	End Page
2023	45	3	221	232

Publisher

Kaunas : Vytauto Didžiojo universitetas

Is Referenced by

Emerging Sources Citation Index (Web of Science)

Business Source Complete (EBSCO)

URI

URI
https://hdl.handle.net/20.500.12259/257813

DOI

10.15544/mts.2023.22

Field of Science

OECD Classification

Keywords (en)

Abstract (en)

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