Encyclopedia

Compulsory collection of customs duties and taxes


Compulsory collection of customs duties and taxes — compulsory collection of customs duties and taxes means the application of compulsory enforcement measures in order to ensure performance of obligations relating to the payment of customs duties and taxes provided for by this Code1.

  1. No. 48. Art.
  1. Federal Law No. 311-FZ dated November 27, 2010 "On Customs Regulation in the Russian Federation", as amended on November 27, 2010, Article 150 // RSFSR Gazette. ↩