Separate issues of customs clearance and taxation of foreign economic activity

Purpose of article is to highlight certain issues of customs clearance and taxation of foreign economic activity. The methodological basis of the study is dialectical, systemic and modeling method. In the present paper have been shown the specifics of taxation of transport expedition transactions. Reflected the specifics of challenging the classes of the decision to assign codes to Commodity Nomenclature of Foreign Economic Activity. Discussed the specifics of the import and use of veterinary drugs produced in the Republic of Belarus on the territory of the Russian Federation. Considered certain issues of industrial equipment supply and provision of installation supervision services in the Republic of Kazakhstan. Reflected the specifics of food exports to the Republic of Kazakhstan. Considered the peculiarities of legal protection and protection of intellectual property in the framework of foreign economic activity. Considered the specifics of confirming the zero VAT rate on exports. Reflected the specifics of settlements on foreign economic transactions in cryptocurrency. The article answers the most pressing issues in customs clearance and taxation of foreign economic transactions.