THE EXPERIENCE OF THE EAEU AND THE RUSSIAN FEDERATION ON CUSTOMS REGULATION OF THE INTERNATIONAL ELECTRONIC COMMERCE

Abstract

The ever-growing volume of international e-commerce poses a number of challenges to national governments related to the assessment of the fiscal component of this category of goods, competition issues of national and foreign online sellers. Attempts are being made to form a separate category of e-commerce goods that does not relate to either trade or non-trade turnover, methods and principles of customs regulation of e-commerce goods are being formed. The draft amendments to the EAEU СС revealed significant differences in the customs regulation of goods transported within the international electronic commerce in trade and non-trade turnover. Customs regulation of e-commerce in trade is developing in the direction of finding new and improving existing technological solutions for customs operations, organizing the interaction of state regulatory authorities with participants in foreign economic activity, ensuring proper customs control and further speeding up customs operations. In non- trade turnover, the introduction of a separate category of e-commerce goods primarily raises the question of the differences between this new category and goods for personal use. The issues of customs regulation of e-commerce goods in the EAEU, primarily intended for the personal use of individuals, are considered in order to systematize the created methods of such regulation, analyze the principles of e-commerce goods movement across the customs border and the main directions of development of customs regulation of international e-commerce in the EAEU and in the Russian Federation, as well as develop recommendations for further formation the legal basis for the movement of electronic commerce goods.