Ways of Solution of Problems of Customs Declaration and Customs Control of Excisable Goods Transported Across the Customs Border of the EAEU

The article analyzes the features of the movement of excisable goods across the customs border of the Union. The author identified the problems of customs declaration and customs control of excisable goods transported across the customs border of the Union and proposed ways to solve them. One of the most important stages of which is customs declaration. Customs control over the movement of excisable goods is the main element in the system of state control. An important part of the work of customs authorities is control over the turnover of a particular excisable product. The list of excisable goods is exhaustive and completely ordered. The author analyzed the features of performing customs operations with them.