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| Title of Article | IMPROVEMENT OF THE MECHANISM FOR UNDISPUTED COLLECTION OF CUSTOMS PAYMENT ARREARS FROM THE PAYER'S BANK ACCOUNTS |
| Article type | | UDC | |
| Pages | - | Keywords | |
| Abstract |
The mechanism of undisputed collection of arrears on customs payments from the payer's bank accounts has been studied step by step. The main law enforcement documents at each stage, the relationship between the rights and obligations of cus- toms authorities and payers are considered. Gaps in the legal regulation of the mechanism under consideration and their impact on law enforcement are identified. Options for solving the problem are proposed.
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