Special Economic Zones of the Russian Far East: recent trends in customs regulation

Abstract

The article analyzes the recent trends in customs regulation of special economic zones on the example of the Russian Far East. The author makes a comparative analysis of the conditions and identifies the customs procedure features of a free zone in special economic zones, priority development areas and the free port of Vladivostok. The study focuses on the specifics of a customs control zone creation on the territory of a special economic zone and the resident’s site. The paper gives the characteristics of the customs innovations implemented in the region.