Subject The study is an attempt to assess the impact of change in the foreign trade structure on the pattern of charging various customs payments. Objectives The purpose is to identify the level of influence of product categories of import and export trade flows of the Russian Federation and the Orenburg oblast on the customs payments behavior pattern. Methods The study draws upon general scientific methods of research, i.e. dialectical, monographic, logical analysis, comparison and collation, and the correlation analysis. Results We compare the types of customs payments and directions of trade flows in the foreign economic activity of Russia and Orenburg oblast being its border region under the Customs Union. We found that export customs duty is a backbone of customs payments. In the Orenburg oblast, foreign trade has the biggest impact on the dynamics of customs payments relating to imports. So far, the Customs Union’s activity has an adverse effect on economic performance of the Orenburg oblast. The correlation analysis shows that the export of mineral and primary goods has the biggest effect on the amount of export customs duties. Conclusions The decline in foreign trade flows and customs payments in the Orenburg oblast is evident. Therefore, it is crucial to optimize customs and tariff regulation of foreign economic activity as regards customs duties. All countries participating in the Customs Union should stick to a unified tariff policy to prevent impairment of interests of certain members in favor of others.
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