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Таможенные платежи
The manual is intended to study the course "Customs payments" in accordance with the federal state educational standards of higher professional education in the field of training (specialty) 036401 "Customs" and is aimed at students acquire knowledge about the concept and the procedure of collection of customs duties. The scientist manual addressed questions about the concepts and types of customs duties, the legal regulation of customs duties in the Customs Union, the calculation and payment of customs duties, order rescheduling the payment of customs duties, deal with the application of customs duties in a variety of customs procedures, the technique of determining the customs value of goods are set out especially for the calculation and payment of customs duties and other individuals. The manual is intended for students in areas of "Customs", "Law", "Economy", as well as graduate students and professionals working in the field of foreign trade, as well as all interested in the problems of customs and foreign trade.