Improvement of control for the application of deposits during the import of pre-decision goods to the EAEU customs territory

The article is devoted to the problems that arise when importing excisable goods into the customs territory of the EAEU and how to solve them. The increase in excisable products leads to the need to analyze the processes of control over the use of excise taxes to increase the efficiency of customs control of excisable goods. This article also discusses the features of the application of excise taxes and the problems that arise when controlling the use of excisable goods when imported to the customs border of the Russian Federation and ways to solve them. This article also discusses the specifics of the application of excise taxes and the problems that arise when controlling the use of excisable goods when they are imported into the customs territory of the EAEU and ways to solve them.