To the question of customs duties

The article reveals the role and significance of benefits for the payment of customs duties. The dynamics and analysis of the administration of customs duties to the budget of the Russian Federation are presented. In addition, the structure of customs duties is considered. Special attention is paid to statistical data describing the volume of tax benefits for customs payments (in particular, tariff benefits). According to the results of the study, it is concluded that it is possible to modernize and improve approaches to determining the need to provide tariff incentives for certain countries and categories of goods.