The Customs Procedure of Customs Transit in the EAEU Member States

Master Thesis is devoted to one of the most important institutions of customs law – the customs procedure of customs transit. The aim of the work is to establish the features of the customs procedure of transit and formulation of recommendations and proposals for improving legal regulation on the basis of a comprehensive study of the problems. Within the framework of this study, the theoretical, legal and institutional foundations of the customs procedure of transit were studied, the analysis of the regulatory framework for the regulation of the customs procedure of transit was carried out. Customs operations directly related to the transportation of goods within the framework of the customs procedure of transit were studied and analyzed, and future directions for improving the mechanism of the customs procedure of transit were identified. As a result of the study, the Thesis concluded that a number of significant additions and clarifications are required to the current regulatory framework governing the customs procedure of transit in the EAEU member states. During the research the historical method, the method of analysis, the formal-legal method together with the method of synthesis and the comparative legal method were used. The study was conducted on the basis of international acts, the customs legislation of the EAEU, the domestic legislation of the EAEU member states, as well as the doctrinal base on the customs procedure of transit, attention was paid to the judicial practice of the customs procedure of transit.