THE PROBLEMS OF CUSTOMS CLEARANCE OF INTERNATIONAL MAIL AND COURIER DELIVERY

The article analyzes the practice of customs clearance of international postal and courier items. It is shown that there is no clear distinction between international mail and courier mail. The activities of courier organizations remain in the "shadow". A condition has been created for attempts to evade customs payments under the “de minimis”. Practical suggestions are given to improve the customs clearance of international shipments

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