Abstract

The article examines the features of customs duties payment for importing goods to the customs territory of the EAEU according to the international financial leasing agreement. The possibilities of partial customs duties payment in the application of the customs procedure of temporary importation are analyzed; a comparative analysis of the advantages of the customs procedure of temporary importation and release for domestic use in relation to imported equipment is carried out. The procedure for applying the tariff relief in respect of goods imported as a contribution to the authorized capital of an enterprise with foreign investments, as well as the possibility of applying VAT benefits in respect of leasing equipment, is investigated.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call