Actual issues of administration of preferences and privileges for the payment of customs duties

The article discusses topical issues related to the mechanisms for granting benefits for the payment of customs duties and monitoring the correctness of their application by customs authorities. Special attention is paid to the legal and practical aspects of the establishment and application of benefits, as well as the problems that arise in the process of their administration. The purpose of the article is to analyze and evaluate the current system of benefits, as well as to develop recommendations for its improvement in order to increase the effectiveness of their application. Based on the results of the study, the authors conclude that effective administration of customs payment benefits is possible only on the basis of an integrated approach to its implementation, which provides for the improvement of legal, methodological and practical tools, as well as modern information technologies that optimize the processes of administration, control and confirmation of compliance by participants in foreign economic activity with the rules of their application.