Vladimir G. Svinukhov

the authors outlines that a reliable choice of the appropriate customs procedure allows the customs authority, depending on the purpose, time of import or export of goods, as well as other circumstances, to apply various legal regulation tools to excisable goods. The authors come to conclusion that this allows to take into account more fully the needs and interests of participants of foreign economic activities, and ultimately contributes to the development of foreign trade in excisable goods, as well as other forms of activity directly related to international trade.