Collection of customs duties when moving goods by individuals

The customs authorities are empowered to carry out customs control, including with respect to goods for personal use, since such goods are moved in small quantities and are often not declared in the passenger customs declaration and customs duties are not paid in respect of them, in cases established by the Customs Code of the EAEU. The article is devoted to the analysis of the collection of customs duties from individuals when moving goods for personal use in any way established by the customs legislation of the Union. In conclusion, the conclusions of the research are presented, as well as innovations related to the payment of customs duties by individuals when importing personal belongings.