Alyabyeva  E. V.

Relevance of the topic. Customs regulation of the movement of certain categories of goods across the customs border of the EAEU implies the presence of certain nuances, and therefore such provisions are included in separate chapters of the Customs Code of the Eurasian Economic Union. Such specific goods also include goods for personal use. Despite the transparency of the mechanism and the possibility of simplified customs operations in relation to goods moved in international non-trade turnover, there is an objective need to consider and discuss certain regulations governing their movement across the customs border, which can be interpreted ambiguously by participants in legal relations. In this connection, the presented research acquires undoubted theoretical and practical significance. Goal. Systematic theoretical study of the institutional foundations of the movement of goods for personal use across the customs border of the Eurasian Economic Union. Methodology. The methodological basis of the study was general scientific and special techniques and methods of cognition. The authors used methods of system analysis and synthesis, theoretical modeling, formal logical method, methods for constructing hypotheses, interpreting legal concepts and regulations, which made it possible to identify theoretical and applied problems of administrative and legal regulation of customs control of cross-border movement of goods for personal use in the context of Eurasian integration. Results and conclusions. The authors focused on two parts of the EAEU Customs Code, one of which contains general rules of customs regulation, and the second is devoted to the simplified procedure for performing customs operations in relation to certain categories of goods. Individuals when moving goods for personal use across the customs border of the EAEU may be exempt from paying customs duties. In this regard, they often make attempts to import such goods for commercial purposes, and in the activities of customs authorities certain difficulties arise in interpreting the norms of customs legislation regarding the cross-border movement of goods for personal use. The authors concluded that when deciding on the issue of releasing goods for personal use without paying customs duties, when foreign currency, securities and traveler's checks are imported as such, one should be guided exclusively by a special part of the customs legislation, namely the provisions of Chapter 37 of the Labor Code of the Union and Decision of the EEC Council No. 107. Application area. The formulated theoretical provisions can be used within the framework of the law-making process in the EAEU, as well as applied in the practical activities of bodies whose competence is related to the regulation of cross-border movement of goods for personal use, as well as directly by participants in foreign economic activity.