Problems of collecting excises on goods transported through the customs border of the Russian Federation

Currently, there is an acute issue of customs control of imported goods, especially excisable ones. Excisable goods have a distinctive feature from non-excisable goods, which consists in imposing these goods with an indirect tax - excise. Confirmation of the payment of excise duty is the marking of excisable goods with excise stamps. The article deals with the theoretical foundations of the collection of excises. The analysis of the issuance of excise stamps by customs authorities on the example of tobacco products was carried out. Excise stamps are issued in strict accordance with the quantity of products and marked by the customs authorities. The number of excise stamps corresponds to the volume of products released into the customs territory of Russia. The article identifies the existing problems, and also considers not only ways to solve them, but also ways to improve the collection of excise taxes on excisable goods.