Customs rules are the provisions of the Customs Code, the Regulation on the application of the Customs Code, as well as other regulations related to customs affairs.
Customs purpose is the placement of goods under the customs regime, their placement in a free zone, re-export, re-import, destruction, refusal in favor of the state.
Elements of taxation - the percentage rate or tariff established per unit of goods, provided for by the Combined Commodity Nomenclature, as well as methods for determining customs value and rules of origin established by law.