PROSPECTS FOR THE SIMPLIFICATION OF FOREIGN TRADE PROCEDURES, TAKING INTO ACCOUNT THE IMPLEMENTATION OF THE FISCAL FUNCTION OF CUSTOMS DUTIES

Abstract

The article discusses the prospects for reforming the customs administration system in the direction of simplifying foreign trade procedures and reducing the number of customs control tools. It is shown that the current dynamics of reducing the fiscal role of customs duties is not related to the deterioration of the quality of customs administration, but is due to external shock effects of an economic and political nature. This situation requires a review of the strategic priorities of the national fiscal and customs policy in the direction of creating conditions to reduce incentives to violate customs legislation, comply with the fiscal interests of the state, and encourage bona ide importers and exporters.

Keywords

• customs duties
• budget system
• customs control
• foreign trade