Gudzenko A.A. —
Peculiarities of Completion of 'Customs Transit' Formalities
// Administrative and municipal law. – 2019. – ¹ 4.
– P. 41 - 49.
DOI: 10.7256/2454-0595.2019.4.28011
URL: https://en.e-notabene.ru/ammag/article_28011.html
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Abstract: The Customs Code of the Eurasian Economic Union changed the legal regulation procedure in customs affairs including regulation of the customs transit procedure. The author of the article analyzes peculiarities and conditions of the customs transit procedure and concludes that the Federal Law No. 311 of November 27, 2010 'On Customs Regulation in the Russian Federation' is out of date. The law does not harmonize with international standards and regulations (EAEU Codex) and even causes confusion in some cases, particularly when it comes to legal regulation of customs transit procedure. In his research Gudzenko has applied both general and special research metods, mostly comparison and observation. The author also gives a list of legal acts that regulate the customs transit procedure and describes typical features thereof.