Customs-tariff regulation of innovative goods

The article deals with the problems of customs tariff regulation of importing innovative goods using the example of “smart watches”, proposes solutions for dealing with these problems. Until now, the question of the import customs duty rate remains urgent. The customs and tariff regulation of the import of goods into the customs territory of the EAEU should be flexible, comply with both the norms of international legislation and fulfill the tasks of national and supranational regulation of the external trade of the EAEC, and also meet the tasks and conditions for the formation of the financial system of Russia.