Veronika V. Zhoglicheva

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.

(in English): the chapter is dedicated to the problems of import substitution, that are most acute in the pharmaceutical industry, as shown by the Covid-19 pandemic. The influx of public investment in the health care system and the unfavorable epidemiological situation gave an additional impetus to the Russian pharmaceutical market. The growth of the domestic pharmaceutical market is mainly driven by the implemented Pharma-2030 strategy, the main task of which is to increase the export potential of Russian pharmaceuticals, as well as to stimulate consumer spending on healthcare.