Features of moving vehicles under customs procedures for temporary import and internal and consumption

When moving goods across the customs border, it is necessary to know the basics of the customs legislation of Russia, which regulates the procedure for their import and their subsequent sale. Customs legislation is one of the most important means of influencing the external and internal markets of the country. The article discusses the features of the movement of vehicles under customs procedures: temporary import of a vehicle; customs procedure for release for domestic consumption; customs transit. The features of the calculation and payment of import customs duties and taxes in relation to vehicles placed under the customs procedure for release for domestic consumption are determined. Problems are identified and ways to solve them are proposed.