Specifics and problems of application of excise taxes and VAT on import in the EAEU member states

The article examines the specifics of application of excise duties and VAT levied on imports in the EAEU member states, as well as the study of issues of harmonization of indirect taxation in the EAEU conditions. In addition, based on the analysis, the authors identified problems in the practice of applying indirect taxes in the EAEU, expressed in the differentiation of rates for alcohol and tobacco products, which is associated with the problem of “gray imports”, as well as in the process of interaction between customs and tax authorities in the administration of indirect taxes on import. The authors consider that the establishment of indicative rates for alcohol and tobacco products within the framework of harmonization of indirect taxation in the EAEU, as well as the creation of a single information platform will reduce the volume of illegally imported products and increase the effectiveness of control over the payment of indirect taxes in foreign and mutual trade.