The new tax system does not include import and export excises and duties. Therefore, functions such as: collection of customs duties and excise taxes, control of the correct accrual, timeliness and completeness of their payment, application of measures for their enforcement are removed from the customs service.

As a result:

• import/export of goods is simplified as much as possible; 
• that part of smuggling and gray imports, which is associated with the desire of entrepreneurs to avoid or reduce the existing tax payments and fees, is completely eliminated;
• the part of corruption in the customs service that is associated with the valuation of goods transported across the border is completely eliminated.