Improving control over the export of goods in the export procedure and the application of export customs duties

Exports to Russia are of great importance for foreign trade, replenishing the state treasury, and also maintaining the status of an oil power. The article presents a theoretical overview of the application of export duties, as well as an empirical analysis of their collection over several years. Based on the analysis, existing problems were identified, and recommendations were made for improving control over the export of goods under the “export” customs procedure.