Procedure for collection and distribution of customs payments and measures for their improvement in the EAEU countries

The article considers the payment of customs taxes as an important regulator of the state's participation in the system of foreign economic relations. Most of the income of many countries is provided through them, and this also determines their status in the international division of labor. The practice of collecting and guaranteeing payments is analyzed, which demonstrates the needs of economic development and the management mechanism. The damage to law-abiding domestic producers is described, the non-competitiveness of their products and the desire to evade payment of customs duties have led to a general decrease in the efficiency of customs and tariff supervision.