Comparative analysis of the customs codes of the USSR in 1928 and 1964

This article performs a comparative analysis of the USSR Customs codes of 1928 and 1964. The mentioned papers were the main sources of the customs regulation in the USSR in the middle of the XX century. This research touches upon the problems connected with the uneven development of the customs legislation which firstly appeared while creation the USSR Customs codes of 1928 and 1964. The authors draw parallels with the present days and reveal the trends of the modern customs legislation.