Legal Support of Digital Customs in the EAEU

Student: Nakhman Filipp

Educational Programme: Legal Support and Business Protection (Master)

Year of Graduation: 2021

This study is devoted to the legal regulation of digital customs in the Eurasian Economic Union. The purpose of the final qualification work is to determine the current state of regulatory regulation and law enforcement practice in the field of digitalization of the activities of customs authorities, to identify their problems, gaps, shortcomings, as well as to develop recommendations for further improvement of the legal support of digital customs in the Eurasian Economic Union. The research methodology includes general, general scientific and special scientific methods of cognition. The latter include formal-legal, historical-legal, and comparative-legal methods. As a result of the research, the author comes to the conclusion that the institution of electronic customs is fully formed in the legislation of the EAEU and in the regulatory legal acts of the Russian Federation, but digital customs has yet to be formed as a legal institution.

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