ORGANIZATIONAL AND LEGAL ASPECTS OF CUSTOMS MANAGEMENT OF EXCISE DUTIES IN THE EAEU COUNTRIES

Abstract

The article considers the organizational and legal aspects of building customs management of excises taking into account the specifics of the economic space of the EAEU countries. The administrative and fiscal mechanism for applying excises is strictly regulated by the provisions of the current legislation. The analysis of the relevant legal space shows that excise tax payers include organizations, individual entrepreneurs, and persons transporting excisable goods across the customs border of the EAEU. The object of taxation is based on the controlled and legitimate movement of excisable goods in four main areas: sale, production, transfer for production and processing, and transportation across the customs border of the EAEU. The provisions of the current legislation in the Russian Federation allow for the presence of three types of excise rates: fixed, ad valorem and combined. At the same time, in the practice of domestic excise taxation, only two types of rates are used: fixed for the bulk of excisable goods and combined, used for cigarettes and papirosy. The tax period for fulfilling obligations to pay excise taxes to the budget is one month. At the same time, the terms for paying excise taxes may vary depending on the nature of the transaction, which may be one of the following types: internal, transactions related to the import of goods from the EAEU countries or from countries that are not members of the EAEU.