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

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

Authors

  • Alena, SLADKOVA

Keywords:

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

Abstract

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.

Published

2023-04-12

Issue

Section

Правовое регулирование в сфере таможенных отношений
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