Analysis of the application of tariff benefits in modern conditions

The article presents the theoretical foundations of the provision of benefits for the payment of customs duties. An analysis of the tariff benefits provided in dynamics over 3 years was also carried out in order to determine the trend towards growth or decline. Based on the analysis, the reasons for changes in the dynamics of tariff benefits are determined and existing problems are identified. In conclusion, the conclusions of the study are presented and recommendations are made to improve the mechanism for providing benefits for the payment of customs duties.