Abstract: The piece studies theoretical aspects of customs procedures application within the territory of the Eurasian economic union. The research subject is the set of norms, regulating customs procedures, and theoretical provisions of scientific literature on the problem of interpretation of customs procedures, the peculiarities of their application and classification. The purpose of the research is to formulate and to substantiate an alternative definition of the notion of a “customs procedure” and classify customs procedures. The author uses such scientific methods as dialectics, analysis, synthesis, deduction, induction, and the formal-legal and comparative-legal methods. The author concludes that the legal definition of the notion of “customs procedure” is not comprehensive enough. The author proposes his own definition of a “customs procedure”, which is to be understood as the procedure of using and/or operating goods within/beyond the customs territory of the Eurasian economic union, which depends on the purpose of movement of goods and determines the set of tariff and nontariff measures applied to goods, as well as prohibitions and restrictions. The author classifies customs procedures according to such criteria as the intended purpose of a procedure, the direction of movement of goods, territorial restriction, the term of validity of the status of goods, need for a special infrastructure, terms of release and preferences. Theoretical provisions, formulated in the article, are original and can promote the development of administrative and customs law.