%0 Journal Article %T The methodology of accounting and taxation import operations with neighboring countries %A Smirnova, Y.. %K contract value, importation of goods, the customs value of the import, the actual costs, the Customs Union, tariff preferences, indirect taxes, customs control and customs clearance. %J Auditor %D 2013 %N 0 %P 9 %I INFRA-M Academic Publishing LLC.