Ways of development of excise tax administration in relation to tobacco and nicotine-containing products during the transition to digital labeling

The article is devoted to the development of a new approach to accounting and control of excise taxes calculated and paid when importing labeled tobacco and nicotine-containing products from the countries of the Eurasian Economic Union, based on the formalization of actions of participants in customs relations related to mutual trade in goods. The author notes that the regulatory and technological support for the implementation of the proposed approach will significantly simplify operations for the payment of excise taxes on labeled goods, ensure the completeness of customs duties, and reduce the burden on customs officials directly involved in the administration of customs revenues.