Comparative analysis of the legal framework for the establishment of rates of exchange customs duties of the Russian Federation and the Republic of Belarus

The aim of this work is to conduct a comparative analysis of the peculiarities of setting export customs duties on goods exported from the Russian Federation and the Republic of Belarus. As a result, it was revealed that export customs duties are an effective tool for influencing foreign trade activities, help to ensure compliance with national interests, and also make up a significant share of the federal budget revenue.