Customs facilities under the law of the Eurasian Economic Union and the Russian Federation legislation

Abstract

The article analyzes the law of the Eurasian Economic Union and the Russian Federation legislation on customs in terms of granting customs facilities. It deals with the benefits of paying customs duties, taxes and customs charges; of facilitating customs operations; of exemption from customs screening and from applying prohibitions and restrictions to goods. The legal fundamentals of non-tariff and technical regulation under the Eurasian Economic Union conditions are examined. The significance of using the term customs facilities when transferring goods across the customs frontier of the Eurasian Economic Union is evaluated.