Analysis of the practice of granting privileges and preferences for the payment of customs duties

In the context of liberalization in the process of international trade, it is difficult to interact without any economic advantages. Such an advantage was the customs privileges and preferences for participants in foreign trade activities. The article analyzes the provision of customs privileges and preferences, assesses the significance of the use of customs privileges and preferences. Some participants in foreign economic activity try to illegally obtain these benefits, which negatively affects the state economy and leads to a shortfall in funds to the federal budget. The article also deals with other cases of violation of the application of customs privileges and preferences.