Main features of customs regulation of cross-border trade in the internet-space of the Russian Federation

Every year the audience of Internet users increases by about 3-5%. Already today there are about 3 billion users around the world, who visit the web space, social networks and websites at least once during one day. For the last 10 years the web users have especially been attracted by the opportunity to buy goods in "online stores" at good prices and with more benefits. The result of such attractive terms is a continuous growth in the volume of mailed items. Thus, only from 2015 to 2016, according to the Russian post, there was a record-breaking growth in the international mailing market, which reached the figure of 225 million of small mailed commodity items. At the same time, there is a need to further improve the customs regulation of the online trade industry, since, in accordance with the current customs legislation of the Customs Union, goods, the value of which exceeds the established limits, are subject to customs duties, the amounts of which are received by the Federal budget of the member States of the Eurasian Economic Union. The article considers the international experience of cross-border trade regulation, presents the volume of the Internet trade market in Russia, analyzes the order of movement of goods for personal use by individuals across the customs border of the Customs Union, as well as through cross-border Internet trade, identifies the problems associated with the implementation of customs regulation of cross-border Internet trade of the Russian Federation and analyzes the way to eliminate them.