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. Develop a methodology for classifying and analyzing the legal instruments and tools of the World Customs Organization (WCO). Conclusions. The article presents methodological approaches for the classification of the WCO legal instruments and tools in the context of customs law institutions, which were developed over the period 1950 - 2020. Here are the results of a practical analysis of these legal means. The general dynamics of the creation of the WCO legal instruments and tools is analyzed, an analysis is made in the context of their forms, as well as the areas of the WCO activity. The subject of the study is the WCO legal instruments and tools. The analysis carried out makes it possible to characterize in dynamics the WCO activities in the development of legal instruments and tools, as well as to characterize (based on the obtained statistical data) the WCO legal developments. Social Consequences. Conducting a study is associated with the implementation of paragraph 11.7.5. of Strategic Directions for the Development of Eurasian Economic Integration until 2025 in terms of working out the possibility of joining the Eurasian Economic Union to the fundamental documents (legal instruments and tools - note) of the World Customs Organization. Practical value. The results of the study are of interest to the customs cooperation bloc of the Eurasian Economic Commission (EEC) and can be used by specialists of the customs authorities of the Member States of the Union, the EEC experts 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 EEC, 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.

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