Analysis of the mechanism of collection of customs payments to the EAEU

Foreign trade is recognized as one of the leading factors of economic growth, so the regulation of foreign trade activity is one of the priorities of the state. Traditionally, customs-tariff and non-tariff methods of regulation are singled out. This article analyzes the system of customs and tariff regulation in terms of calculating customs payments in the conditions of the EAEC. A retrospective review of theoretical research on the issues of state regulation of foreign trade flows was conducted. The place of customs payments in the structure of the federal budget of the Russian Federation is indicated. The structure and dynamics of customs payments administered by the FCS of the Russian Federation are analyzed. The factors influencing the method of calculation of customs payments are determined. Mechanisms for calculating customs payments in the Unified Energy System, taking into account the sending country of goods, are presented. The emphasis is on a comparative analysis of the current system of indirect taxation in the framework of the Eurasian Economic Union and a number of foreign countries and their associations (countries of the European Union, the United States, etc.). The conducted research made it possible to identify problematic issues in the system of customs and tariff regulation, in particular, tariff exemptions from the Unified Customs Tariff of the Eurasian Economic Union. As a result, the grounds for granting tariff withdrawals, the period of their validity, as well as the number were considered. Thus, based on the data obtained, a number of directions were identified in the field of solving the identified problems. So, the mechanism of marking of goods is considered, as one of the most effective for today.