IMPROVEMENT OF CUSTOMS REGULATION IN THE EURASIAN ECONOMIC UNION IN THE CURRENT CONDITIONS OF THE DEVELOPMENT OF EURASIAN INTEGRATION: PROBLEMS AND PROSPECTS

Abstract

The research article was prepared as part of a scientific study conducted by the author on improving the theoretical and legal foundations of customs regulation in the Eurasian Economic Union in the framework of interaction with the World Customs Organization. A task. To analyze existing approaches to improve customs regulation in the Member States of the Eurasian Economic Union (Union) and submit proposals for the development of a strategic document that consolidates the main guidelines for modernizing the Union's law in this area. Conclusions. The research article is devoted to the issues of updating of customs regulation in the Union on the basis of strategic planning. The subject of the study is the acts of the bodies of the Union, the approaches of the Eurasian Economic Commission (Commission), the provisions of the national concepts, as well as the approaches of the customs authorities of the Member States of the Union on the development of customs regulation. The generated proposals can be used to develop new strategic planning documents that set the main vectors for further integration in the Union in the medium and long term to improve customs regulation. Social Consequences. The study is associated with the implementation of the provisions of the Strategic Directions for the Development of Eurasian Economic Integration until 2025 in Direction 3 «Improvement of customs regulation within the Union». Practical value. The results of the study are of interest to the customs cooperation bloc of the Eurasian Economic Commission and can be used by specialists of the customs authorities of the Member States of the Union, experts of the Commission to organize strategic planning and to form the legal foundations for the modernization of the Union's law. The article is recommended to researchers, teachers, students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and «Jurisprudence». Originality/value. The research material is based on an analysis of the practical aspects of the activities of the Commission, the customs authorities of the Member States of the Union and is the result of a comprehensive study of the issue on improvement the law of the Union based on best practices of customs regulation and the legal instruments and tools of the World Customs Organization.