PROBLEMS AND PROSPECTS OF DEVELOPMENT OF CUSTOMS AND TARIFF REGULATION IN THE EURASIAN ECONOMIC UNION

The article examines the system of a single customs regulation in the Eurasian Economic Union; describes the goals and mechanisms for simplifying customs operations, standardization of procedures and the role of the Customs Code of the EAEU. The following problems are identified: a low level of differentiation of the rates of the Single Customs Tariff, a budget deficit due to a decrease in tariff protection of national markets and risks for scientific and technological progress. It is proposed to strengthen control over the quality of imported goods and increase the share of non-ad valorem duties. The problems of outdated standards, complex methodology, payment evasion and the submission of false declarations are analyzed, and mechanisms for resolving problems are proposed. The purpose of the study is to analyze the system of uniform customs regulation in the Eurasian Economic Union, identify problems and develop proposals to improve customs operations, standardize procedures and increase the efficiency of customs control.