The activities of customs authorities on control over observance of legislation governing the assessment and payment of recycling fee

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Issue: №1 2017

Heading: Legal regulation in the sphere of customs relations


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Keywords: customs authorities, customs control, transport vehicles, recycling fee, and environmental safety.

Annotation

The article describes legal regulation of the recycling fee, and the application of any utilization fee in the practice of the customs authorities. The analysis of judicial decisions on disputes between customs authorities and participants of foreign economic activities, with the aim of identifying problems in the application of the legislation governing the assessment and payment of the recycling fee.