Customs procedure systems: a comparative study

Customs procedures are one of the most significant instruments of legal regulation of customs relations. The article presents a comparative study of the systems of legal regulation of customs procedures in three existing regulatory legal acts: the Kyoto Convention on Simplification and Harmonization of Customs Procedures, the Customs Code of the Eurasian Economic Union, the Union Customs Code. Similarities and differences in the design of customs procedures systems are revealed. The author comes to the conclusion that despite the non-alignment of Russia and other EAEU member states to the Special Annexes of the Kyoto Convention, in general the system of legal regulation of customs procedures in the Eurasian Economic Union meets the basic international requirements, which at the formal level allows to harmonize customs legal relations. At the same time, in the new conditions of aggravated international relations, the potential of customs procedures can be used to achieve national economic goals.