Customs Benefits: Mechanism of Establishment and Practice in the Application

Abstract

In the current context national goals in the field of economy are associated with further strengthening the competitiveness of Russian products on world markets, supporting national producers, stimulating investment activity. One of the conditions for their implementation is the application of regulation of foreign trade activities through the granting of benefits. The purpose of this article is to analyze and systematize the existing customs privileges within the framework of supranational and national legislation. A competent and transparent organization of system customs benefits allows not only foreign trade participants to save financial resources, but also to increase the investment attractiveness of the state. In the process of studying the EAEU legislation for customs privileges, it was revealed that different types of benefits are established by various regulatory legal acts; there is no understandable and clearly built system. The existing customs privileges are systematized and the basic rules for their application are described in the article. The content of each type of customs benefits has been disclosed. The analysis of the customs benefits in the Russian Federation during various periods of integration was carried out. Keywords. Customs regulation, customs benefits, preferences, customs payments, tariff privileges.