Terms and procedure of payment of customs duties

The relevance of the research topic is due to the need to modernize and simplify the system of payment of customs duties in terms of the procedure for their payment and the provision of deferrals and installments. The article examines the theoretical basis for the payment of customs duties, and focuses on the procedure and timing of their payment. The analysis of the dynamics of debt collection for the payment of customs duties and taxes for 3 years has been carried out, the results of which revealed the imperfections of the existing system. In conclusion, the conclusions of the study are presented.