UDC 339.5

Davydova M. V.

OWNERS OF DUTY-FREE SHOPS AS PARTICIPANTS
IN THE FIELD OF CUSTOMS

In the Russian Federation, as in most countries of the world, the duty-free trade market has been actively developing over the past few decades. The globalization of world economic processes, the growing business and tourist activity of people are pushing the development of this type of trade. The list of goods and services offered in the framework of duty-free trade is expanding. This article describes the regulatory framework that ensures the activities of duty-free shop owners, analyzes the number of registered owners of duty-free shops in the context of RTU, and defines the conditions for placing goods under the duty-free trade procedure. The issue of collecting customs and other duties for foreign goods that are subject to the duty-free trade procedure is also considered. According to the results of the operation of duty-free shops, customs control is carried out against their owners. This article reveals the specifics of such control and the consequences for the owners of duty-free shops in the event of a violation of the legislation of the EAEU.

Keywords: duty-free shop owner, duty-free trade procedure, register of duty-free shop owners

Academician I.G. Petrovskii Bryansk State University (Russia)

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