Customs Duty: Conflict of Laws

The article defines the epistemology of the legal conflict «duty – tax» → «duty – not tax»”, examines the nature and legal status of customs duty, analyzes the constitutive features of tax and elements of taxation in the context of the conceptual framework of the branches of public and private law, allowing customs duty to be represented by a tax payment - a law-based monetary form of alienation of property in order to ensuring the expenses of public authorities, carried out, including on the basis of obligation, individual gratuitousness and irrevocability.