On the question of improving customs regulation measures for cross-border electronic trade in the EAEU

In modern conditions of the development of global economic relations, Russia is actively working to bring the current national legislative framework in the field of customs in line with the requirements of cross-border trade. This segment of trade in goods in Russia has been noticeably declining in relative terms over the past five years, occupying a record-low share of trade turnover in the structure of the country’s total electronic commerce at 5 % in 2023. It signals the need to develop regulatory measures to enhance the practice of cross–border movement of stocks, goods, products and material goods in the single trading space of the Eurasian Economic Union (hereinafter - the EAEU, the Union). In the longterm, the development of the economy of cross-border trade of the EAEU member states is based on the norms of law contained in the Protocol dated 12/25/2023 «On Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017» regarding customs regulation of cross-border movement of goods. Based on these legislative innovations, today it is necessary to coordinate and approve the main provisions of the planned amendments to the normative legal acts of each member state of the Union, which should be expressed in the form of new regulatory measures of the Eurasian Economic Commission to improve customs procedures within the framework of cross-border electronic commerce. The article examines statistical and factual materials on implementing cross-border trade practices, which have declined in recent years. In order to suspend further reduction of electronic foreign trade turnover in the face of new challenges and political threats, as well as to optimize its structure, the article examines the features of new legal structures on relations between subjects of cross-border trade in Russia.