Резюме:

The article is devoted to the issues of bringing to the joint obligation to pay customs duties of persons owning goods imported into the territory of the Union. Changing the regulatory framework governing issues in the field of customs facilitating the Commission of customs formalities during the stage of the main customs clearance leads to its displacement in the field of customs control after the release of goods, the powers of which are not only on foreign trade participants, but also on persons in whose actual possession is foreign goods in circulation in the domestic market of the Union. Wide implementation of inspections of the legality of importation of goods into the customs territory of the Union at the conclusion of transactions with foreign goods in the domestic market of the Union, will avoid adverse consequences for business and avoid financial and reputational losses.

Keywords: customs clearance; purchase of imported goods in the domestic market; joint and several liability; customs payments.

Timokhin Konstantin Mihaylovich ¹, Tubanova Yliya Borisovna ² THE PRACTICE OF BRINGING TO THE JOINT AND SEVERAL OBLIGATIONS TO PAY CUSTOMS PAYMENTS OF PERSONS IN POSSESSION OF GOODS, IMPORTED TO THE TERRITORY OF THE UNION // Санкт-Петербургский научный вестник. – 2019. – № 1(2);
URL: spbvestniknauka.esrae.ru/2-14 (Date Access: 30.04.2025).

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