Custom In The System Of Sources Of Entrepreneurial Law Of The Russian Federation And International Practice (By The Example Of The Eeu)

Abstract

This article is devoted to a comparative analysis of the provisions of civil legislation of the member states of the EEU on custom regulation. The author concludes that the norms contained in the mentioned sources of law have a number of differences complicating the process of carrying out activities aimed at extracting profits within the framework of the integration association under consideration. The solution of the formulated problem is seen by the author in the rapprochement of corresponding norms of civil legislation of the member states of the Union. The first option of such rapprochement consists in the harmonization of the provisions of national civil legislation with regard to the norms on customs through the introduction of appropriate changes and amendments to it. The essence of the second option is reduced to the development and adoption of a unified codified certificate for the member states of the Union - the Fundamentals of Civil Legislation of the EEU. The document offers to strengthen the compulsory observance of the prevalence criterion in the territory of each member state of the Union in custom application.

Keywords

• EEU
• custom
• entrepreneurship
• custom of business turnover
• harmonization