Concept and characteristics of main types of customs payments

Foreign economic relations are constantly in the process of development and therefore it is necessary to study customs payments as a tool for fiscal regulation, because they play a significant role in replenishing part of the state's revenues and determine the status and position of the state. Today, the share of customs payments and fees in the federal budget is over 65%. Therefore, they are, by right, considered an important source of replenishment of the federal budget. Their receipt is directly related to the volumes of foreign trade activity and the level of effectiveness of the legal means that are used to guarantee the timely and full receipt of customs payments to the state treasury.