Abstract
This article is devoted to the consideration of issues related to the formation of a modern financial and legal concept for regulating the parallel import of a number of goods into the territory of the Russian Federation. The basis of the study was the objective needs of modern Russian society in achieving the national development goals of the state as a guarantee of its sovereignty, which determines the public law nature of the regulation of parallel imports in the Russian Federation. It has been established that parallel imports within the framework of the concept being formed are considered as a multidimensional concept: a type of economic activity and a type of public financial activity. In the course of the study, various groups of public relations were identified that are developing in the field of public financial activity regarding the implementation of foreign trade operations in the parallel import mode. Conceptual proposals on the doctrine and regulation of these social relations in the norms of financial law are formulated.
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