Analysis of the customs taxation of alcohol products

The relevance of the chosen topic of the article is due to the increase in the level of counterfeit import of alcoholic products, as well as the fiscal component of customs duties levied on imported alcohol. The article presents the theoretical aspects of the customs taxation of alcoholic products, and also analyzes the receipts of payments from alcohol. Based on the analysis, the existing problems are identified and ways to solve them and improve the customs taxation of alcoholic products are given.