Customs Union of the EAEU. Customs union countries, EAEU members, regulations. History of creation, goals, advantages

Customs

15.06.2020

82695

Author: Anastasia Volkova

The EAEU Customs Union is an agreement between the countries of the Eurasian Economic Union, concluded to create comfortable trading conditions between the EAEU member states. We are talking, first of all, about the abolition of customs duties and increasing trade turnover. However, other conditions apply to obtain economic benefits for each country that supports the Customs Union.

Goals of the Customs Union

The EAEU Customs Union was created after the collapse of the USSR. The countries of the post-Soviet space had a common past and similar economic problems. To help each other cope with them in the new conditions, a customs agreement was created. The main goals that the countries pursued were:

increase in sales market;
incentive for the production of high-quality competitive products;
protection of the market of countries included in the EAEU.

In short, the main goal is to develop the economy by improving the terms of trade. How is this achieved within the CU? The merger allowed:

cancel customs duties, thereby reducing the price of the goods, and therefore making it more competitive;
unify methods for assessing product quality;
create a single customs space, which made it possible to speed up bureaucratic procedures;
to enable citizens of the EAEU countries to have equal employment conditions.

Customs Code of the Eurasian Economic Union EAEU

Chapter 46 Measures to ensure customs control and their application

Article 338. Measures to ensure customs control

1. When conducting customs control, depending on the objects of customs control, customs authorities have the right, in accordance with this Code, to apply the following measures to ensure customs control:

1) conduct an oral survey; 2) request, demand and receive documents and (or) information necessary for customs control; 3) order a customs examination, take samples and (or) samples of goods; 4) identify goods, documents, vehicles, premises and other places; 5) use technical means of customs control, other technical means, watercraft and aircraft of customs authorities; 6) apply customs escort; 7) establish the route for transporting goods; keep records of goods under customs control and customs operations performed with them; 9) involve a specialist; 10) attract specialists and experts from other government bodies of the Member States; 11) demand the performance of cargo and other operations in relation to goods and vehicles; 12) carry out customs surveillance; 13) check the availability of a goods accounting system and the maintenance of goods records; 14) other measures to ensure customs control, established by the legislation of the Member States on customs regulation.

2. Measures ensuring the implementation of customs control are applied independently or to ensure the application of forms of customs control. 3. Measures to ensure customs control are applied in accordance with this chapter, and the purpose of customs examination is in accordance with Chapter 53 of this Code.

Article 339. Oral questioning

Customs officials have the right to conduct an oral survey of individuals, their representatives, as well as persons who are representatives of organizations, in order to obtain information relevant for customs control, without documenting the results of the survey.

Article 340. Request, demand and receipt by customs authorities of documents and (or) information necessary for customs control

1. When carrying out customs control, customs authorities have the right to request, and in cases established by this Code, demand from the declarant, carrier, persons carrying out activities in the field of customs affairs, and other persons to submit documents and (or) information necessary for carrying out customs control control, as well as establish a deadline for their submission, which should be sufficient to provide the requested (demanded) documents and (or) information. 2. The list of requested (demanded) documents and (or) information is determined by the customs authority based on the documents and (or) information being checked, taking into account the terms of the transaction, the characteristics of the goods, its purpose, as well as other circumstances. 3. The deadline for the submission of such documents and (or) information established by the customs authority in the request (demand) for the submission of documents and (or) information may be extended on the basis of a reasoned appeal from the person to whom the request (demand) was sent, including for the restoration of lost documents . The period for which the submission of documents and (or) information is extended is determined based on the application of the person to whom the request is sent, but should not exceed 2 months from the date of expiration of the deadline established by the customs authority for the submission of documents and (or) information. 4. When conducting customs control in the form of checking customs, other documents and (or) information, the customs authority requests documents and (or) information in accordance with Article 325 of this Code, with the exception of the cases provided for in Article 326 of this Code, when documents and (or) information is requested in accordance with this article. 5. Documents requested by customs authorities are presented in the form of originals or their copies, including paper copies of electronic documents, unless international treaties and acts in the field of customs regulation establish the mandatory submission of original documents. Submitted copies of documents must be certified by the person who submitted them. Customs authorities have the right to check the conformity of the submitted copies of documents with their originals. If the submitted documents are drawn up in a language other than the official language of the Member State whose customs authority requested the documents, the persons who submitted them are obliged, at the request of an official of the customs authority, to provide translation of these documents. 6. The declarant, carrier, persons carrying out activities in the field of customs, and other persons are obliged to submit to the customs authorities documents and (or) information necessary for customs control, in oral, written and (or) electronic forms. 7. Customs authorities have the right to request and receive from government bodies of the Member States, as well as from other organizations of the Member States, documents and (or) information necessary for carrying out customs control, in accordance with the legislation of the Member States. 8. To carry out customs control, customs authorities have the right to receive, in accordance with the legislation of the Member States, from banks and non-bank credit (financial) organizations and organizations carrying out certain types of banking operations, documents and (or) information about monetary transactions on ongoing transactions.

Article 341. Identification of goods, documents, vehicles, as well as premises and other places

1. Goods under customs control and documents for them, cargo spaces (compartments) of vehicles, premises, containers and other places in which goods subject to customs control are or may be located can be identified by customs authorities by using identification means, as well as by taking samples and (or) samples of goods, detailed descriptions of goods, drawing up drawings, making large-scale images, photographs, illustrations, using shipping and other documentation, as well as by other means. 2. Identification means include seals, seals, digital, alphabetic and other markings, identification marks, stamps, safe packages and other means that ensure the identification of goods. The procedure for using identification means used by customs authorities and the requirements for them are established by the legislation of the Member States on customs regulation. 3. The legislation of the Member States on customs regulation may establish the procedure for applying identification methods used by customs authorities, including the procedure for applying identification methods provided for in Articles 167, 180, 192, 206 and 214 of this Code. 4. As means of identification, customs authorities may recognize seals, seals or other means of identification used by customs authorities of states that are not members of the Union, as well as by senders of goods or carriers. 5. Identification means may be changed, removed, destroyed or replaced only by customs authorities or with their permission, except in cases where there is a real threat of destruction, irretrievable loss or significant damage to goods. In these cases, the customs authority is immediately informed about the change, removal, destruction or replacement of identification means and is provided with evidence of the existence of the specified threat. The change, removal, destruction or replacement of means of identification by the customs authority is formalized by drawing up an act on the change, removal, destruction or replacement of means of identification, the form of which is determined by the Commission, or by placing marks on the change, removal, destruction or replacement of means of identification on the transport means presented to the customs authority ( shipping), commercial or customs documents.

Article 342. Use of technical means of customs control, other technical means, watercraft and aircraft of customs authorities

1. When carrying out customs control, customs authorities may use technical means of customs control (equipment, instruments, measuring instruments, devices and tools) and other technical means. The list and procedure for using technical means of customs control are established by the legislation of the Member States on customs regulation. 2. Technical means of customs control must be safe for the life and health of humans, animals and plants and must not cause harm to persons, goods and vehicles. 3. The Commission has the right to adopt recommendations on standard technical requirements for individual technical means of customs control used by customs authorities. 4. Technical means of customs control may be used by customs authorities when carrying out other types of state control (supervision) carried out by customs authorities in accordance with the legislation of the Member States. 5. Customs control of goods transported across the customs border of the Union may be carried out using watercraft and aircraft of customs authorities. The procedure for using watercraft and aircraft of customs authorities for the purposes of customs control is established by the legislation of the Member States.

Article 343. Customs escort

1. Customs authorities use customs escort in order to ensure the transportation of goods under customs control across the customs territory of the Union. 2. Customs escort consists of escorting vehicles transporting goods under customs control or vehicles under customs control. 3. Customs escort is carried out by officials of customs authorities or organizations determined in accordance with the legislation of the Member States. 4. Customs authorities have the right to use customs escort:

1) when transporting goods in accordance with the customs procedure of customs transit in the following cases: failure to provide, in accordance with Article 146 of this Code, security for the fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties or provision of security for the fulfillment of such obligation in an amount less than the size determined in accordance with Article 146 of this Code; repeated failure by the carrier to fulfill obligations when transporting goods in accordance with the customs procedure of customs transit, which was established by decisions on bringing into administrative liability that have entered into legal force, if at least one of these decisions is not executed; failure by the carrier to fulfill, within the established period, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with Article 153 of this Code; other cases when signs of non-compliance with international treaties and acts constituting the law of the Union and (or) the legislation of the Member States are identified; 2) when transporting foreign goods under customs control, when, in accordance with this Code, such goods can be transported through the customs territory of the Union without being placed under the customs procedure of customs transit.

5. The provisions of paragraph five of subparagraph 1 of paragraph 4 of this article do not apply if the declarant of goods placed under the customs procedure of customs transit is an authorized economic operator holding a certificate of the first or third type. 6. If the customs authority makes a decision to use customs escort, the customs authority informs the carrier about such a decision and organizes customs escort no later than 24 hours from the moment such a decision is made. 7. When customs escort of vehicles through the territory of only one Member State, the procedure for organizing customs escort is established by the legislation of that Member State. 8. When customs escort of vehicles through the territories of two or more Member States, the procedure for organizing customs escort is determined by an international treaty within the Union. 9. For the purposes of applying the paragraph of the third subparagraph 1 of paragraph 4 of this article, the exchange of information on decisions that have entered into legal force on bringing the carrier to administrative responsibility for failure to fulfill his obligations when transporting goods in accordance with the customs procedure of customs transit and their implementation is carried out in accordance with an international treaty within the Union.

Article 344. Route for transportation of goods

1. The route for the transportation of goods is established by the customs authorities in order to ensure control over the transportation of goods under customs control across the customs territory of the Union. 2. The route for the transportation of goods is established in relation to goods placed under the customs procedure of customs transit, or in relation to goods under customs control, when, in accordance with this Code, such goods can be transported through the customs territory of the Union without being placed under the customs procedure of customs transit. 3. The route for the transportation of goods is established when transporting goods by road and water transport, with the exception of the transportation of foreign goods by water vessels, including mixed (river-sea) vessels, between the seaports of a Member State and (or) Member States without entering inland waterways of the Member State and/or Member States. 4. The route for the transportation of goods established in relation to goods placed under the customs procedure of customs transit is established by the customs authority of departure based on the information specified in the transport (shipment) documents. 5. Changing the route of transportation of goods established in relation to goods placed under the customs procedure of customs transit by the carrier is permitted with the permission of the customs authority of departure or any customs authority located along the route, which is brought to the attention of the carrier in electronic or written form. 6. In the case of establishing a route for the transportation of goods in relation to goods transported through the territory of only one Member State, customs authorities may use information systems and technical means of customs control that provide remote control over the movement of vehicles and compliance with the established route for the transportation of goods. 7. The procedure for carrying out customs operations related to the establishment, change and compliance with the route of transportation of goods established in relation to goods placed under the customs procedure of customs transit is determined by the Commission, and in relation to goods under customs control, when in accordance with this Code such goods can be transported through the customs territory of the Union without being placed under the customs procedure of customs transit, according to the legislation of the Member States.

Article 345. Accounting for goods under customs control and customs operations performed with them

1. Customs authorities keep records of goods under customs control and customs operations performed with them. 2. The procedure and forms for maintaining records of goods under customs control and customs operations performed with them are established by the legislation of the Member States on customs regulation. 3. The legislation of the Member States on customs regulation may establish that customs authorities keep records of declarants, as well as the cases and procedure for maintaining such records.

Article 346. Participation of a specialist during customs control

1. When carrying out customs control, customs authorities, if necessary, may involve a specialist disinterested in the results of such actions, who has the special knowledge and skills necessary to assist customs authorities, including in the use of technical means of customs control, to perform certain actions. The legislation of the Member States may establish that such specialists are involved by decision of the customs authority, issued in accordance with such legislation. 2. The involvement of a person as a specialist during customs control is carried out on a contractual basis. 3. The specialist has the right:

1) get acquainted with materials related to the implementation of actions in which he takes part; 2) get acquainted with the documents drawn up based on the results of the actions in which he took part, and make statements or comments regarding the actions he performed, to be included in such documents.

4. The specialist must:

1) participate in the performance of actions requiring special knowledge and skills, or perform such actions, give explanations about the actions performed by him; 2) certify with your signature the fact of performing the actions specified in subparagraph 1 of this paragraph, their content and results.

5. The specialist must not disclose, use for other purposes, or transfer to third parties information received by him that constitutes a commercial, banking, tax or other secret protected by law, as well as other confidential information, except in cases provided for by the legislation of the Member States. 6. Expenses incurred by the customs authorities in connection with the involvement of a specialist are reimbursed at the expense of the person whose activities and (or) goods are subject to customs control, if during customs control violations of international treaties and acts in the field of customs regulation are revealed and (or) legislation of the Member States on customs regulation. In other cases, payment for such services is carried out at the expense of the budget of the Member State whose customs authority carried out customs control.

Article 347. Involvement of specialists and experts from other government bodies of the Member States to assist in carrying out customs control

1. Customs authorities have the right to attract specialists and experts from other government bodies of the Member States to assist in carrying out customs control. The legislation of the Member States may establish that such specialists or experts are involved by decision of the customs authority, issued in accordance with such legislation. 2. Specialists and experts recruited from other government bodies of the Member States must not disclose information constituting state, commercial, tax, banking and other secrets protected by law, as well as confidential information relating to participants in foreign economic and other activities in the field customs affairs. 3. Costs associated with the involvement of specialists and experts from other government bodies of the Member States, if the work performed by them on behalf of the customs authorities is not included in the scope of their official duties, are reimbursed in the manner determined by paragraph 6 of Article 346 of this Code.

Article 348. Cargo and other operations in relation to goods and vehicles necessary for customs control

1. When carrying out customs control at the request of the customs authority, the declarant, the owner of a temporary storage warehouse or a customs warehouse, a customs representative and (or) another person with authority in relation to goods are obliged to transport (transport), weigh or ensure the determination of the quantity of goods in another way , load, unload, reload, correct damaged packaging, open packaging, pack or repackage goods subject to customs control, as well as open premises, containers and other places in which such goods are (may be) located. 2. The carrier is obliged to facilitate the performance of cargo and other operations in relation to the goods that he transports (transports) and the vehicles used to transport (transport) such goods. 3. Cargo and other operations in relation to goods and vehicles should not entail any expenses for the customs authority.

Article 349. Customs surveillance

Customs officials have the right to carry out direct or indirect supervision, including with the use of technical means, of goods, including vehicles that are objects of customs control, and of cargo and other operations carried out in relation to them, as well as of individuals, following through the customs border of the Union and located in the customs control zone or transit zone of an international airport.

Article 350. Checking the availability of a system for recording goods and maintaining records of goods

1. In order to ensure compliance with the requirements established by this Code and (or) the legislation of the Member States, customs authorities conduct an inspection of:

1) the presence of a goods accounting system that meets the established requirements for persons applying for inclusion in the register of authorized economic operators, registers of persons carrying out activities in the field of customs, and for persons included in such registers; 2) keeping records of goods by persons carrying out activities in the field of customs, authorized economic operators and persons owning and (or) using goods placed under customs procedures that provide for keeping records of goods.

2. The procedure for checking the availability of a goods accounting system that meets the established requirements and maintaining goods accounting is established in accordance with the legislation of the Member States.

Which countries are included in the EAEU?

Until the creation of the Eurasian Economic Union in 2015, the Customs Union included only three countries - Belarus, Russia and Kazakhstan. These same countries were part of the EurAsEC - the Eurasian Economic Community.

Membership in the EurAsEC did not mean that the participating country should be part of the Customs Union. Now the rules have changed. All states that are part of the EAEU automatically become members of the Customs Union.

Countries of the EAEU Customs Union in 2021:

Republic of Belarus;
Russian Federation;
Republic of Armenia;
The Republic of Kazakhstan;
Republic of Kyrgyzstan.

Tunisia and Syria wanted to join the EAEU, but the proposal was not implemented. At the beginning of 2021, the issue of Uzbekistan joining the EAEU began to be discussed.

History of the creation of the Customs Union

1995 On January 6, Russia and Belarus signed an Agreement on the creation of a Customs Union. A little later, on January 20, a similar agreement was signed in a new composition - Belarus, Russia and Kazakhstan. Then two other countries joined - Tajikistan (1999) and Kyrgyzstan (1996).

The creation of the Customs Union occurred after a failed attempt at an economic union of the countries of the post-Soviet space. Full economic integration of a large number of states was impossible, so a union was initiated only with regard to duty-free trade.

1995-2000 The first few years of the Customs Union improved the dynamics in the field of trade, but then problems began due to the low implementation of agreed decisions within the framework of a single customs union.

year 2000. The five CU member countries signed the Treaty on the Establishment of the Eurasian Economic Community (EurAsEC). In essence, this was an attempt at a different approach to creating a customs union, taking into account previous mistakes. It was officially established that Russia has a leading role. The principle of “one country, one vote” no longer applied. Russia had 40 votes out of a possible 100.

The main goal of the new organization is to create a single economic space in Eurasia.

2000-2006 The EurAsEC did not live up to its expectations. The old rake worked - poor execution of what was written on paper. The customs tariffs of some countries did not coincide with the general tariffs.

There was an attempt to create a new association - the Common Economic Space of Russia, Belarus, Kazakhstan and Ukraine. But due to differences in many issues with Ukraine, the project was not implemented.

2007 Reorganization of the Customs Union. Russia, Belarus and Kazakhstan signed new documents regarding the Customs Union. Regulations of the Customs Union - the creation of a single customs territory, the application of a single customs tariff, a unified procedure for customs regulation, the creation of a governing body (Customs Union Commission).

2008-2014 A detailed plan for the development of the vehicle has been created. The Customs Code of the Customs Union has been signed. A unified regulation on product safety has emerged.

2015 Creation of the EAEU. Now the Customs Union operates within the framework of this organization.

Two new members are appearing in the economic union - Armenia and Kyrgyzstan. They automatically become members of the Customs Union.

2016 A free trade agreement between the members of the EAEU and Vietnam was signed.

2017 Cooperation between Moldova and the EAEU. Moldova receives observer status in the EAEU.

2018 Entry into force of the EAEU Customs Code. Signing of the Agreement between the EAEU and the PRC.

2019 Cooperation Agreement was signed with Singapore and Serbia.

2020 Discussion of the issue of Uzbekistan’s accession to the EAEU.

Controversies in the Eurasian Customs Union

Despite the fact that the Customs Union was created to obtain common economic benefits, each EAEU member country strives to establish the best conditions for itself. Therefore, contradictions often arise between cooperating states.

The main problems of the EAEU:

the use of non-tariff restrictions of the EAEU member countries, which are presented as sanitary standards (which is why so-called “food wars” occur);
unequal distribution of customs duties (Russia’s share – 85.26% from 2021);
systemic exceptions from the national regime in the field of public procurement;
lack of agreement on the issue of the common energy market.

For example, disputes and disagreements often arose between Russia and Belarus. In 2010, Belarus had to give in and increase tariffs on the import of passenger cars. This was unprofitable for the Belarusian side, because there was no automobile production in the country.

The Republic of Belarus had to make the same concessions in light industry. Belarus introduced mandatory certification of light industry products, which caused small retail trade to suffer losses.

In 2014, Russia banned the import of about 400 thousand tons of meat from Belarus. It also tightened control of all goods that crossed the Belarusian border. This was not in accordance with the Customs Union, which should have simplified rules for the transportation of goods. The food wars in 2019-2020 were supplemented by a conflict related to the stoppage of oil supplies to Belarus.

Controversies in the Customs Union in 2019-2020. also provoke geopolitical challenges:

sanctions against Russia from the United States and the European Union;
conflict between Russia and Ukraine;
crises in the Middle East.

Practice of application of customs agreements

Despite the contradictions within the EAEU and the unrealization of many plans enshrined in the documents, there are real actions for the development of the CU. The use of customs agreements allowed:

simplify the bureaucratic procedure for importing goods across borders within the Customs Union;
improve the quality of goods through competition;
increase trade turnover. For example, in Armenia, trade turnover with the EAEU countries in 2021 exceeded two billion dollars;
allow citizens of participating countries to work freely in any EAEU state.

All states included in the EAEU were able to increase the volume of foreign trade. According to the Report of the Eurasian Economic Commission, the increase in 2021 was:

Belarus – 23.7%;
Russia – 22.4%;
Kazakhstan – 21.7;
Armenia – 32%;
Kyrgyzstan – 24.7%.

Brief conclusions

The EAEU Customs Union is an agreement that allows for the abolition of customs duties between the participating countries, as well as activating other conditions for the development of the economy of the EAEU states. The Customs Union made it possible to create a single customs space, unify standards for the evaluation of goods, and make equal employment opportunities for citizens from the EAEU countries.
The main goals of the Customs Union are to increase trade turnover, protect the market of the EAEU countries, and provide an incentive to produce competitive goods.
The first customs agreements between Russia, Belarus and Kazakhstan were signed back in 1995. Now the Customs Union operates within the framework of the Eurasian Economic Union.
Countries included in the EAEU in 2021 are Russia, Belarus, Kazakhstan, Armenia, Kyrgyzstan. At different times, Tunisia, Syria and Uzbekistan wanted to join the EAEU.
The FTA (free trade zone) with the EAEU includes Vietnam, Iran, Singapore, and Serbia.
Due to the national interests of the participating countries, there are many contradictions in the EAEM - unequal distribution of customs duties, issues with the common energy market, non-compliance with many rules that are in force on paper.

Basic questions about the EAEU Customs Union

Which countries are included in the Customs Union?

In 2021, the EAEU includes Belarus, Russia, Armenia, Kazakhstan, and Kyrgyzstan. Uzbekistan's accession is being discussed. Tunisia and Syria also announced their desire to join the EAEU.

In what year did Belarus join the Customs Union?

Belarus stood at the origins of the creation of the union together with Russia and Kazakhstan. These countries signed an agreement on the creation of the Customs Union in 1995. The Republic of Belarus joined the EAEU at the very beginning of the unification - on January 1, 2015.

What are the main principles of the EAEU Customs Union?

The main principles can be described by the “four freedoms” - freedom of movement of goods, labor, capital and services.

What is EurAsEC?

EurAsEC - Eurasian Economic Community - a type of economic integration of the CIS countries. The community was created in 2000. The organization was abolished after the formation of the EAEU - the Eurasian Economic Union in 2015.

Which countries have signed a free trade agreement with the EAEU?

Serbia, Iran, Vietnam, Singapore.

Which body regulates the work of the EAEU?

The regulatory body of the Eurasian Economic Union is the Eurasian Economic Commission.

Customs legislation of the EAEU: legal basis for the formation of the EAEU

The customs legislation of the EAEU is formed within the framework of the functioning of the governing bodies of the Eurasian Economic Union.
The Eurasian Economic Union is an international organization for regional economic integration that has international legal personality and was established by the Treaty on the Eurasian Economic Union.

The EAEU ensures freedom of movement of goods, services, capital and labor, as well as the implementation of a coordinated, coordinated or unified policy in sectors of the economy.

The member states of the Eurasian Economic Union are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation.

The creation of the Eurasian Economic Union was preceded by a long process of integration, which began back in 1995 with the signing of the Agreement on the Customs Union by the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation. This Agreement defined the integration core, which is currently the engine of integration processes in the Eurasian space.

On February 26, 1999, the Presidents of the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, the Russian Federation and the Republic of Tajikistan signed the Agreement on the Customs Union and the Common Economic Space.

In order to effectively promote the process of forming the Customs Union and the Common Economic Space, these countries established the Eurasian Economic Community (EurAsEC) in 2000.

Since its formation, five states have become members of the Eurasian Economic Community - Belarus, Kazakhstan, Kyrgyzstan, Russia and Tajikistan.

On January 25, 2006, a protocol on accession to the organization of Uzbekistan was signed. In October 2008, Uzbekistan suspended participation in the work of EurAsEC bodies. Since May 2002, Ukraine and Moldova received observer status at the EurAsEC, and since January 2003, Armenia.

However, due to opposing opinions, the customs union did not take place either legally or in fact.

In this regard, in August 2006, during an informal summit in Sochi, a decision was made to intensify the work of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation on the formation of a Customs Union in the “troika” format.

On October 6, 2007, the Agreement on the creation of a single customs territory and the formation of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation was signed in Dushanbe.

In January 2010, the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation began to function, based on the introduction of the Unified Customs Tariff, the abolition of customs clearance and customs control at internal borders, and ensuring the unhindered movement of goods in the territory of the three states.

In December 2010, 17 basic international treaties were adopted, creating the basis for the beginning of the functioning of the Common Economic Space, and the Declaration on the formation of the Common Economic Space of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation was signed.

In January 2012, international treaties came into force, forming the legal basis for the Common Economic Space of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, creating the basis for the free movement of not only goods, but also services, capital and labor.

In February 2012, the Eurasian Economic Commission began its work with headquarters in Moscow.

On May 29, 2014, these countries signed the Treaty on the Eurasian Economic Union (EAEU). The agreement marked the transition of the Eurasian economic project to a new, deeper level of integration.

This agreement came into force on January 1, 2015. On January 2, 2015, Armenia joined the EAEU, and on August 12, 2015, the Kyrgyz Republic joined. Since 2021, the Republic of Moldova has been granted the status of an observer country in the EAEU.

In order to govern the EAEU, supranational bodies governing the Union were created.

The Supreme Eurasian Economic Council (Supreme Council) is the highest body of the Union, which includes the Presidents of the Union member states, considers fundamental issues of the Union’s activities, determines the strategy, directions and prospects for the development of integration and makes decisions aimed at realizing the goals of the Union.

The Eurasian Intergovernmental Economic Council (Intergovernmental Council) - a body composed of the heads of government of the member states, ensures the implementation and monitoring of the implementation of the Treaty on the Eurasian Economic Union, international treaties within the Union and decisions of the Supreme Council; considers, at the proposal of the Council of the Eurasian Economic Commission, issues on which consensus has not been reached; gives instructions to the Eurasian Economic Commission.

The Eurasian Economic Commission (Commission, EEC) is a permanent supranational regulatory body of the Union. The main tasks of the Commission are to ensure conditions for the functioning and development of the Union, as well as to develop proposals in the field of economic integration within the Union. The commission is located in Moscow.

The chairmanship of the Supreme Council, the Intergovernmental Council and the Council of the Commission is carried out on a rotational basis in the order of the Russian alphabet by one member state of the Union for one calendar year without the right of extension (in 2015 - Belarus, in 2016 - Kazakhstan, in 2021 – Kyrgyzstan, 2021 – Russian Federation, 2021 – Armenia, 2021 – Belarus).

The Court of the Eurasian Economic Union (Court of the Union) is the judicial body of the Union, ensuring the uniform application by member states and bodies of the Union of international treaties within the Union. The Court consists of two judges from each member state of the Union, appointed to positions by the Supreme Eurasian Economic Council on the proposal of member states of the Union for a period of nine years. The Court considers cases as part of the Grand Collegium of the Court, the Panel of the Court and the Appeals Chamber of the Court. The Union Court is located in Minsk.

Customs legislation of the EAEU: sources of Union law

Sources of customs law are external forms of expression and consolidation of customs legal norms. Customs legal norms are rules of conduct established or sanctioned by the state that regulate public relations in the field of customs.

Customs legislation of the EAEU includes:

international treaties within the Union;
international treaties of the Union with third parties;
decisions and orders of the Supreme Eurasian Economic Council;
decisions and orders of the Eurasian Intergovernmental Council;
decisions, orders and recommendations of the Eurasian Economic Commission.

Let us consider these sources of law in more detail.

International treaties within the Union are international agreements concluded between member states on issues related to the functioning and development of the Union.

Such agreements, in particular, include the Treaty on the Eurasian Economic Union and the Treaty on the Customs Code of the Eurasian Economic Union (EAEU Customs Code).

The Treaty on the Eurasian Economic Union is an international agreement between the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, signed by the heads of state in Astana on May 29, 2014, which established the Eurasian Economic Union, within which the freedom of movement of goods, services, capital and labor is ensured, carrying out a coordinated, agreed or unified policy in the sectors of the economy defined by this Treaty and international treaties within the Union.

The Treaty on the Eurasian Economic Union contains provisions providing for reductions in exemptions and other restrictions, including barriers, on mutual access of business entities to the market of the member states. The Treaty on the Eurasian Economic Union is based on the legal framework of the Customs Union and the Common Economic Space, the norms of which have been updated and brought into line with the rules of the WTO.

The Treaty on the EAEU consists of 4 parts, 28 sections, 118 articles, and 33 annexes. In general, the document can be divided into two parts.

The first part, institutional, sets out the strategic goals and objectives of Eurasian integration, defines the legal status of the Union as an international organization, formulates the basic principles, goals, competence and law of the Union, establishes the system of bodies of the Union, their competence, the procedure for formation and work, and also sets out the provisions on the Union budget.

The second part, functional (economic), regulates the mechanisms of economic interaction, and also sets out obligations in sectoral areas of integration.

In the event of conflicts between international treaties within the Union and the Treaty on the Eurasian Economic Union, the Treaty on the Eurasian Economic Union takes precedence.

On January 1, 2021, the Treaty on the Customs Code of the Eurasian Economic Union (EAEU Customs Code), signed on April 11, 2017, came into force.

The Treaty has precedence over other international treaties regulating customs legal relations that are part of the law of the Eurasian Economic Union, with the exception of the Treaty on the Eurasian Economic Union.

The EAEU Customs Code is designed to regulate relationships related to the movement of goods across the customs border of the Union, as well as their presence on the customs territory of the Union, taking into account the current level of development of information technology. The Code is aimed at unifying the customs legislation of the EAEU countries and reducing national regulation. During its development, the provisions of international conventions were taken into account, including the International Convention on the Simplification and Harmonization of Customs Procedures, and the obligations of countries within the WTO.

International agreements of the Union with third parties are international agreements concluded with third states (i.e. countries that are not members of the Union), their integration associations and international organizations.

International agreements of the Union with a third party must not contradict the main goals, principles and rules of operation of the Union.

International treaties must be ratified in the EAEU member states in accordance with their national legislation.

The bodies of the Union make decisions and orders.

A decision is an act adopted by the bodies of the Union, containing provisions of a regulatory nature.

An order is an act adopted by the bodies of the Union, which has an organizational and administrative nature.

Decisions and orders of the Union bodies must not contradict the Treaty on the Eurasian Economic Union and international treaties within the Union.

The Supreme Council makes decisions and orders. Decisions and orders of the Supreme Council are made by consensus. Decisions of the Supreme Council related to the termination of the membership of a member state in the Union are made on the principle of “consensus minus the vote of the member state that has notified its intention to terminate its membership in the Union.” Meetings of the Supreme Council are held at least once a year.

The Intergovernmental Council makes decisions and orders. Decisions and orders of the Intergovernmental Council are made by consensus. Meetings of the Intergovernmental Council are held as needed, but at least 2 times a year.

In case of conflicts between the decisions of the Supreme Eurasian Economic Council, the Eurasian Intergovernmental Council and the Eurasian Economic Commission:

decisions of the Supreme Eurasian Economic Council take precedence over decisions of the Eurasian Intergovernmental Council and the Eurasian Economic Commission;
decisions of the Eurasian Intergovernmental Council take precedence over decisions of the Eurasian Economic Commission.

The Eurasian Economic Commission (Commission) is a permanent regulatory body of the Union. The Commission consists of a Council and a Board.

The Council of the Commission carries out general regulation of integration processes in the Union, as well as general management of the activities of the Commission. The Council of the Commission includes one representative from each member state of the Union, who is the deputy head of government and vested with the necessary powers in accordance with the legislation of his state.

The Board of the Commission is the executive body of the Commission. The Board of the Commission consists of members of the Board, one of whom is the Chairman of the Board of the Commission. The Board of the Commission is formed from representatives of member states based on the principle of equal representation of member states.

The Commission makes decisions of a regulatory and legal nature and binding on the member states of the Union, orders of an organizational and administrative nature, and recommendations of a non-binding nature.

Decisions, orders and recommendations of the Commission Council are made by consensus. If consensus is not reached, the issue is referred to the Supreme Council or the Intergovernmental Council.

Decisions, orders and recommendations of the Commission Board are made by qualified majority or consensus. In this case, the qualified majority constitutes two-thirds of the votes of the total number of members of the Board of the Commission. The Supreme Council determines a list of sensitive issues on which decisions of the Commission Board are made by consensus.

The decisions of the Commission are directly applied in the territories of the member states of the Union, i.e. are not subject to ratification and have the status of direct action.

Unless otherwise provided by the Treaty on the Eurasian Economic Union and international treaties within the Union, decisions of the Commission come into force no earlier than 30 calendar days from the date of their official publication.

Decisions of the Commission that improve the situation of individuals and (or) legal entities, as well as decisions of the Commission taken in exceptional cases requiring a prompt response, may provide for a different period of entry into force, but not less than 10 calendar days from the date of their official publication.

Decisions of the Commission containing information of limited distribution and orders of the Commission come into force within the period specified therein.

Decisions of the Commission that worsen the situation of individuals and (or) legal entities do not have retroactive effect, and decisions of the Commission that improve the situation of individuals and (or) legal entities may have retroactive effect if they directly provide for this.

It should also be noted that decisions of the Customs Union Commission in force as of January 1, 2012 retain their legal force unless they have been cancelled.

International treaties within the Union, international treaties with third parties and decisions of the Union bodies are subject to official publication on the official website of the Union on the Internet. The date of such publication is recognized as the date of official publication of this decision. No specified decision can come into force before its official publication. Decisions of Union bodies containing restricted information and drafts of such decisions are not subject to official publication.

The bodies of the Union ensure preliminary publication of draft decisions on the official website of the Union on the Internet at least 30 calendar days before the date when this decision is planned to be adopted. Draft decisions of Union bodies adopted in exceptional cases requiring prompt response may be published at other times.

Thus, the customs legislation of the EAEU is being formed as part of deepening integration processes both within the Union and with third countries.

Additional material on the topic in the Customs Law section

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