Topical issues of calculating customs payments when temporarily exported ships are placed under the customs procedure of reimport

The article analyzes the specifics of declaring and calculating customs duties in relation to ships exported outside the Eurasian Economic Union for the purpose of their modernization and placed under the customs procedure of reimport. In order to ensure a systematic and "fair" application of the legislation on customs payments, proposals for specifying the norms concerning the specifics of the application of the customs procedure for temporary export are presented and justified. The authors conclude that the effect of making changes to these legal norms may be completely opposite to the purpose of fulfilling the task by the customs revenue authorities and fulfilling other national tasks.