Analysis of the practice of customs operations in respect of oil and petroleum products transported across the customs border of the Eurasian Economic Union

This article presents a comprehensive analysis of export and import customs operations carried out in respect of oil and petroleum products within the member States of the Eurasian economic Union, as well as in respect of third countries. A comparative assessment of the foreign trade activities of the Eurasian economic Union and Russia is carried out, since it is export and import customs operations in respect of oil and petroleum products that form the basis of foreign trade activities of our state and are considered in world practice as the main indicators characterizing the state of the economy of the state. The study shows that there is a significant difference in the volume of exports and imports by member States of the Eurasian economic Union. The biggest contrast among countries is Growing, as the share of oil and petroleum products exports in total energy exports approaches 85 %. At the same time, Russia performed more than half of all import operations of the member States of the Eurasian economic Union in 2018 (about 71 %). This is only 14 % below the level of exports.