Classification of customs duties, rates and the procedure for their calculation

The article is devoted to the classification of customs duties, rates and procedures for their calculation in the context of international trade and economic development. It emphasizes the importance of customs duties as a tool for regulating foreign economic activity and their impact on import/export levels and the competitiveness of domestic producers. The article describes the types of customs duties depending on the purposes of collection, objects of taxation, methods of calculating rates, the nature of origin and country of origin of the goods. In addition, it describes the procedures for calculating these duties, emphasizes their role in regulating international trade and increasing the competitiveness of goods.