Features of the application of tariff benefits and preferences in the Russian Federation: problems and solutions

Currently, the provision of tariff benefits and preferences is one of the most significant tools in the field of customs regulation. Tariff privileges and preferences are used by the EAEU member countries in order to implement trade policy, create conditions for progressive changes in the structure of production and improve the commodity structure of imports. The article considers the dynamics of payment of tariff benefits and preferences over 3 years. It also presents the identified problems and ways to solve them.