Export and export customs procedures within the Eurasian economic union
DOI:
https://doi.org/10.24412.2072-8042-2019-00045Keywords:
Treaty on the Eurasian Economic Union, Customs Code of the Eurasian Economic Union, legislation of the Russian Federation on the basis of state regulation of foreign trade activities, foreign trade of goods, export, reexport, export of goods, non-tariff regulatory measures, export and currency control, prohibitions and restrictions, export customs duties, customs operationsAbstract
The article considers the legal basis of exporting goods within the Eurasian economic Union and the Russian Federation. The definitions of the export and customs procedures for exporting goods beyond the customs territory of the Union are analyzed. The article outlines the types of export prohibitions and restrictions, export requirements and currency controls, examples of the exclusive rights to export goods. The advantages of payment of internal taxes, the exemption from customs fees for customs operations, the non-application of export customs duties are highlighted. The features of customs declaration, joint measures for the development of goods exports are stated. The unification of concepts and clarification of the export requirements in various legal acts are suggested.
