COMPARISON OF THE CUSTOMS PROCEDURES OF THE EU TC AND THE EAEU TC ON THE EXAMPLE OF CUSTOMS PROCESSING FOR DOMESTIC CONSUMPTION AND THE CUSTOMS REGIME OF PROCESSING UNDER CUSTOMS CONTROL

Abstract

The article proposes a comparison of the customs procedures of the Customs Code of the EU and the Customs Code of the EAEU on the example of customs processing procedures with the identification of their most obvious differences. The authors have studied the main aspects of the customs procedures of one of the main trade and economic Unions of the world. In delving into the consideration of the customs procedure for processing for internal consumption, a scheme was drawn up “Completion of the components placed under processing for VP”, which helps the authors, upon further consideration, to identify the excellent features of this procedure. In addition, the authors reviewed the EEC Commission Resolution No. 2454/93 of July 2, 1993, especially in terms of annexes, which made it possible to identify permitted operations for specific types of goods. The authors established four main differences between the above customs procedures and regime. Moreover, the debatable issue of the advisability of changing the number of customs procedures in these customs codes has been considered.