CUSTOMS DUTIES IN THE CUSTOMS UNION OF EURASIAN ECONOMIC UNION
Rubrics: POLITICS AND LAW
Authors:
Type:
Article
Pages:
from 133
to 139
Status:
Published
Received:
30.06.2015
Accepted:
30.06.2015
Published:
30.06.2015
Language:
Russian
Keywords:
Customs Union EAEU, customs legislation, customs duties, customs fees
Abstract (English):
This article presents a comparative analysis of customs duties as a form of customs fees levied in the states - members of the Customs Union Eurasian economic union. Based on the analysis, the suppositions about the reasons for the differences in the bases and the number of customs duties in the states - members of the Customs Union EAEU are made. The author states his position on the need for an unambiguous interpretation of the definition of «customs duties», which will eventually allow to set common types of customs duties in the national legislation of each Member State of the Customs Union EAEU.
This article presents a comparative analysis of customs duties as a form of customs fees levied in the states - members of the Customs Union Eurasian economic union. Based on the analysis, the suppositions about the reasons for the differences in the bases and the number of customs duties in the states - members of the Customs Union EAEU are made. The author states his position on the need for an unambiguous interpretation of the definition of «customs duties», which will eventually allow to set common types of customs duties in the national legislation of each Member State of the Customs Union EAEU.
Keywords:
Customs Union EAEU, customs legislation, customs duties, customs fees
Customs Union EAEU, customs legislation, customs duties, customs fees
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