The concept, classification and calculation of customs payments

Customs payments differ both in legal nature and in economic content. Among them there are taxes (value added tax, excise taxes) and mandatory non-tax payments (customs duties and fees). Customs payments are collected at the time of movement of goods and vehicles across the customs border of the Russian Federation. Customs duties are important for the economy of the Russian Federation, as the main purpose of customs duties is the replenishment of the state budget of the Russian Federation.