ESTABLISHMENT OF CUSTOMS DUTIES IN THE EURASIAN ECONOMIC UNION

Abstract

The paper deals with the relevant but underexplored issue of the customs law - the theoretical aspects of the customs duty establishment. The issue of customs duties is a subject of scientific interest due to their impact on the legal relations arising in the process of moving goods across the customs border. The work contains findings of the research conducted by the author in 2014-2015 based on the customs legislation of the Eurasian Economic Union and the Eurasian Economic Union member states as well as the information of the Russian Federation government bodies. The conclusions made in the paper can be used in the teaching practice, particularly, in the teaching of disciplines related to the legal regulation of foreign economic activity in the courses of the financial law, administrative law, customs law as well as for research purposes.

Keywords

• евразийский экономический союз
• таможенные сборы
• юридически значимые действия
• установление таможенных сборов