Legal regulation of the customs procedure of the free customs zone in the EAEU

Abstract

In this article, the author analyzes the application of the customs procedure of the free customs zone in the space of the Eurasian Economic Union. The legal framework was considered as a regulative factor, taking into account a territorial aspect. In addition, the features of goods declaration and the completion of the procedure were established. Based on the conducted research, the author concludes that the determination of the country of origin of the goods, completion of the customs procedure, and the establishment of the obligation to pay fees are the key issues and require both theoretical studies and regulatory improvements.