Problems of Practice and Prospects for the Customs Tariff Development in the Eurasian Economic Union

The Common customs tariff of the Eurasian Economic Union (CCT EAEU) were formulated, which are subject to study, development and improvement. In particular, the author comes to the conclusion that the Decision of the EEC Council N 54, which introduced the EAEU customs tariff, in fact has the structure of a “simple” customs tariff with basic autonomous rates, i. e. in fact, it does not reflect the actual state of the EAEU legislation with the current complex system of preferences. Customs and tariff regulation of the EAEU is not only “import customs duties, but also tariff benefits, tariff quotas”, a system of preferences, but also a methodology for coding goods, ensuring the effectiveness of the measures applied. The analysis of the web resources of the FCS of Russia and the EEC EAEU allows us to conclude that there is insufficient information provided for practical work with the customs tariff and tariff preferences; there are no instructions or clarifications on how to work with the tariff; there are no actual translations of solutions for codes and other reference books available in the arsenal of the World Customs Organization, incl. there is no information about the upcoming changes in the edition of the HS 2022, which does not allow customs administrations and businesses to prepare in advance and rebuild processes. Any systemically important, but not regulated at the legislative level, issues only increase the burden in the subsequent administration of processes. And the lack of transparency and clarity in the measures taken does not allow assessing the effectiveness of using the tools of customs and tariff regulation, and as a result, they question the advisability of complicating the system of measures as a whole. To develop the CCT methodology, the EAEU should study and borrow best practices in the field of customs and tariff regulation. Move towards creating in the EAEU not only an initial regulatory document reflecting the actual complex multicolumn tariff, but also its electronic analogue, which can be an important and backbone reference tool, both for the work of business communities and for legislative and executive authorities at all levels administrations of the EAEU.

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