IMPROVING THE MECHANISM FOR COLLECTING CUSTOMS ARREARS BASED ON INTERNATIONAL STANDARDS

Abstract

The full and timely collection of customs payments is one of the key factors in ensuring the stability of the state budget. The growth of foreign trade volumes, the digitalization of customs procedures, and the development of post-clearance control necessitate further improvement of mechanisms for identifying and recovering customs-related debts. In this context, along with safeguarding the fiscal interests of the state, particular importance should be attached to protecting the legitimate rights of business entities and reducing debt collection costs.