Eurasian Economic Union. Unified customs regulation. Monograph. Mokrov G.

The monograph considers the practice of applying uniform measures of customs regulation of the EAEU foreign trade with third countries. The main attention is paid to such abuse of supranational regulation as international classifiers of goods, customs tariff, customs value, customs payments. Important importance is attached to the Unified Customs Tariff of the EAEU, its structure, basic principles of formation, the current rates of customs duties, the rules for determining the country of origin of goods and the procedure for providing tariff preferences. Attention is focused on the methods of evaluating goods for customs purposes, in particular the main method (at the price of a transaction with imported goods), comparative methods (at the price of a transaction with homogeneous and identical goods), settlement methods (methods of subtraction and addition of cost) and the reserve method) as well as the procedure for registration and control over the reliability of the assessment of the customs value of goods.

A separate section is devoted to methods, procedures and terms for the payment of customs payments, special, anti -dumping and compensation duties, as well as the mechanism for their revenue budgets EAEU. Particular attention is paid to the role of customs and tariff regulation in the formation of the basic model of the account of current payments of the payment balance and the use of the currency component of the customs tariff in the transition of the EAEU member states to the floating exchange rate of the currencies. A significant place in the book is assigned to the analysis of the practice of withdrawing funds to offshore jurisdiction by underestimating the customs value of goods or manipulating the conditions of commercial supplies EXW, FCA, FAS, FOB, CFR, CIP, CIP, CPT, DAT, DAP, DDP “Incoterms 2020” through the use of a documentary letter of credit as a form of payment for the supply of goods, as well as a partial or 100%prepayment to the accounts of offshore companies, which allows the competent authorities to develop a set of measures in legislative, law enforcement and information areas for deofshorization of the EAEU and counteracting legalization income received by criminal means.

The legislation is given as of December 20, 2019

The monograph is focused on entrepreneurs employed in the field of international business, specialists working in the structures of the Eurasian Economic Commission and Inter -Parliamentary Assembly of the CIS participants, employees of tax and customs authorities. The book will be useful to students engaged in advanced training and professional retraining programs of managerial personnel and specialists, as well as students of economic and legal universities and faculties studying in the specialties “Economics”, “International Trade” and “Customs”.