Analysis of changes in the legal regulation of the application of customs duties for customs operations from 2025

The article focuses on the study of the procedure for applying customs duty rates for performing customs operations, starting from 2025. Legislative acts in this area of relations have not undergone any changes for a long period of time, and therefore the non-application (or improper application) of current legal norms may lead to an increase in the release time of goods by customs authorities and the prosecution of foreign economic activity participants for violating customs regulations. In this regard, the article is devoted to the establishment of novelties from 2025 in the application of customs duty rates for customs operations. The study uses a comparative analysis method to identify the categories of goods for which the customs duty rates for customs operations have been increased. Additionally, the study identifies a legal conflict, and the author proposes amendments to existing regulations to clarify the application of the 30,000-ruble customs duty rate for customs operations for radio-electronic goods. The results of the study can be used by participants in foreign economic activity to carry out customs operations and plan financial resources. At the same time, the implementation of the author's proposals will allow to increase the level of legal regulation of the relations under consideration and ensure an increase in the revenues of customs fees for customs operations in the budget of the Russian Federation. The author formulated proposals for amending the current regulations to clarify the provisions regarding the application of customs fees for customs operations in relation to a certain category of goods imported into the territory of the Russian Federation.