Home  Journals  Finance and Credit  13(589) - 2014 April

Customs payments in customs procedures of processing

Available online: 31 March 2014

Subject Heading: CUSTOMS PAYMENTS

JEL Classification: 

Pages: 38-46

The article discloses the procedure of payments and payments of import and export customs duty, an excise and the VAT in customs procedures of processing (in the customs territory, out of the customs territory, processing for internal consumption). The author presents various options of customs payments for deviations of actual values of refined products from making their normative values.

Keywords: customs payments, customs regulations, customs duty, excise, VAT

References:

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