On the issue of legal regulation of types of customs payments

Nebesnyuk S. A.

The article is devoted to the analysis of prospects for classifying car recycling tax; anti-dumping, countervailing and special duties; value added tax and excise taxes levied on movement of goods within the Eurasian Economic Union as types of customs payments. It is noted that there is a need to unify the mechanisms of legal regulation in terms of establishing of mandatory payments of a cross-border nature, including taxation of foreign trade supplies and customs duties. It is proposed to supplement the provisions of Article 2 of the Customs Code of the Eurasian Economic Union with the definition of the concept «customs payments».

Keywords:customs payments, car recycling tax, anti-dumping, countervailing and special duties, value added tax, excise taxes, customs duties.