customs payments

The article is devoted to the study of the essence and significance of customs regulation as an indicator of a country’s economic development. It identifies the relationship between the effectiveness of customs policy and the growth of the state budget, economic development, and the welfare of the population. Using correlation-regression analysis, the study models the impact of customs instruments – exports, imports, and customs payments – on the country’s gross domestic product (GDP).

This study is devoted to the analysis of the customs regime of temporary importation, which is defined as the temporary importation of goods into the customs territory without payment of taxes and duties. The authors analyze the legal regulation of this regime in the context of international trade relations and national legislation.

Administration of customs duties is an integral part of customs activities and contributes to the international integration of Ukraine with other countries of the world.