On a Question of Providing Customs Payment by the Bank Guarantee

Abstract

In the article the legal nature of the bank guarantee, legal status of subjects of the legal relationship arising in connection with its delivery, features of application of the bank guarantee as one of ways of ensuring payment of the customs duties, taxes in the cases established by the Customs code of the Customs union is considered.

Keywords

• banks
• insurance companies
• bank guarantee
• guarantor
• principal
• beneficiary
• customs duties
• taxes