Encyclopedia

Customs duty and tax payer


The payer of customs duties and taxes are the persons specified in Article 50 of the Union Code1.

  1. Federal Law No. 289-FZ dated 03.08.2018 "On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation". 2018, as amended on 2018-08-04, Article 26, paragraph 1. ↩

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