FEATURES OF THE CONTEMPORARY CUSTOMS PAYMENTS ADMINISTRATION OF EURASIAN INTEGRATION

The article gives a detailed analysis of customs payments features in the Russian customs law system. Having analyzed existing scientific doctrines and legislation, the authors propose the definition of legal nature and main characteristics of customs payments. The subject of the study is scientific doctrines and the regulatory framework governing customs administration processes. This direction has been investigated by C.M. Kahn, E.C.D. Silva, J.P. Ziliak. The aim of the study is to develop practical proposals in order to improve the national legislative framework and regulatory acts of the EAEU in the field of customs payments regulation. The authors use the following methods in research: formal legal method, methods of interpretation of law (functional, logical), legal analysis and forecast. Conclusions it is established that customs fees calculated to the state budget as non-tax income are needed to form a unified center of non-tax payments administration that will increase efficiency in their collection and will ensure growth of budget revenues. In this regard, it is necessary to supplement the concept of customs payments with national and supranational legislative frameworks, as well as to harmonize the government rules The proposed recommendations will allow the customs authorities to carry out financial activities effectively that will ultimately have a positive impact on budget.

customs payments, national and supranational legislation, establishment, calculation, payment, collection, customs and tariff regulation