UDK: 339.543

Aleksey V. Gubin - Candidate of Economic Sciences, associate professor, Russian University of Transport (MIIT)

Abstract. The current paper deals with the problems of defining the concept and essence of modern customs procedures. There has been studied the evolution of the concept of the customs procedure. There have been considered the opinions of researchers on the essence and content of this concept. There have been analyzed the problems of using this term in the modern interpretation. There have been studied international aspects of the institution of customs procedures. The concept of customs procedures did not exist in the customs legislation of the USSR. In the first years of the activities of the customs authorities of the Russian Federation, the concept of customs regimes appeared, which was further transformed in the customs legislation of the Customs Union into the concept of customs procedures. Later, this concept was transferred to the customs law of the Eurasian Economic Union. In accordance with the opinion of several authors, it is worth talking about the customs process in the form of using both administrative procedures and their special form ‘customs procedures’. The course of customs procedures in time forms the stages of this process, which enable the declarant to achieve the goal of moving goods. State authorities control and regulate such activities, form the revenues of the federal budget. Most researchers suggest that the essence of the customs procedure is manifested not just as a set of customs law, but as a system of rules for regulating the actions of the sequential arrival and departure of goods to/from the territory of the Eurasian Economic Union. In this regard, it is important to define the boundaries and essence of this concept. In addition, the evolution of this term must be considered in the context of international legal acts.

Keywords: customs regime; customs procedure; legal procedure; legal regime; legal process; customs regulation.

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