Promising directions of conditions for export and import of goods by individuals

Individuals do not have the obligation to pay customs duties and taxes when moving goods across the customs border, since such goods are intended for personal and household, not commercial purposes. The article presents the theoretical foundations of the movement of goods by individuals, and also analyzes the dynamics over 3 years in order to identify trends in the volume of movements. Based on the analysis, existing problems were identified, and in the conclusion, recommendations for solving them are given.