Methodical Bases of an Estimation of the Current Collection of Customs Duties

Abstract

In the article the methodical bases of the current assessment process of collection of customs payments. The assessment is based on indicators of volume, completeness and relative cost of their collection. Baseline information for assessment are data on the results of the functioning of customs risk management for a specified period of time.

Keywords

• customs payments
• evaluation of collection
• amount of payments
• full payments
• the cost of collecting payments