Return as a reverse process of collecting customs payments


Issue: №4 (60) 2019

Heading: Topical issues of public law


Keywords: return of customs payments, notification of unpaid in due time amount of customs payments, compulsory collection of customs payments, customs authorities, customs value.


The article consider the issues of undisputed collection of customs payments and other payments, the collection of which is entrusted to the customs authorities. According to the results of the analysis of judicial practice the author identifies some features of the return of customs payments when the participants of foreign economic activity challenge the grounds for their enforcement.