Prospects for the development of customs representation in the Eurasian Economic Union

The article is devoted to a comprehensive study of the prospects for the development of customs representation in the Eurasian Economic Union (hereinafter - the EAEU). The author, analyzing the activities of the customs representative in the EAEU, highlighted the current problem and the ways to solve it, which are designed to create more favorable conditions for the interaction of customs representatives with both customs authorities and participants in foreign economic activity. The author believes that the problem is the lack of a single comprehensive and complete legal apparatus of the EAEU, the presence of many reservations that refer to the national legislation of the EAEU member states, which does not allow uniform application of methods for regulating the activities of customs representatives and complicates the process of canceling the principle of residence at this stage of integration. The concept of “shadow representation” is revealed, which is understood as the totality of relations between the customs representative and the person represented by him in front of the customs body that are outside state control and accounting. The article concludes that the existing ambiguity in the interpretation of regulatory legal acts of customs legislation, the lack of specificity of certain significant provisions leads to conflicting judicial practice. According to the author, Russia's involvement in international chains of the division of labor is constantly increasing, the structure of trade turnover is becoming more complicated, and the need for competent customs representatives is correspondingly increasing.