Content of customs procedure of customs transit

This article provides an interpretation of the content of customs procedure of customs transit, as well as the legal regulation of legal relations in this area. The author pays special attention to the content of the concept, the legal aspects that regulate this area. The article discusses in some detail all the components of the customs transit procedure. The author reveals the system of ensuring the payment of customs duties, and also explains how this procedure under consideration occurs both on the import and export side. The article also provides for a question related to the functions of customs authorities aimed at ensuring law and order for offenses in customs activities, including for non-compliance with the customs transit procedure. The author touches on the issues of bank guarantees and guarantee certificates, and also talks about the TIR system.