On the issue of financial and legal liability in the customs sphere

The concept of customs payments and their types in accordance with international legislation regulating the specifics of customs operations are considered. The goods for which the requirement for payment of customs duties is not necessarily fulfilled are systematized. Various points of view of representatives of the scientific community on the subject of the expedient allocation of financial responsibility in a separate category are considered, certain aspects of the application of sanctions of financial and legal responsibility in the customs sphere are given.