Analysis of collection and payment of customs duties in terms of excise taxes on import of goods

Customs excise taxes are a customs payment levied upon import of a certain group of goods, i.e. excisable goods. The article considers the relevance of collecting customs duties, and also highlights the role of collecting customs excise taxes in the structure of customs payments. The conclusion presents a number of innovations concerning the rates for import of excisable goods and their impact on the economic and fiscal situation in the state.