TO THE ISSUE OF THE METHODOLOGY FOR ASSESSING THE LEVEL OF DEVELOPMENT OF CUSTOMS REGULATION IN THE EEU, TAKING INTO ACCOUNT LEGAL MEANS OF THE WORLD CUSTOMS ORGANIZATION
Authors:   Research Institute of the Russian Customs Academy, Lyubertsy, Moscow region, Russia, MOZER SERGEI 
Published: March 2023

The research article was prepared as part of a scientific study conducted by the author on improving the theoretical and legal foundations of customs regulation in the Eurasian Economic Union in the framework of interaction with the World Customs Organization. A task. To analyze existing approaches and legal instruments of the international customs community, including the World Customs Organization (WCO), the European Union (EU) and the Eurasian Economic Union (Union) on the analysis the effectiveness of customs activities to improve customs regulation. Conclusions. The research article is devoted to the issues of modernization of the Union's law in the field of customs regulation based on an analysis of the level of development of the customs of the EAEU member states. The subject of the study is the WCO working group on performance management materials, the EU Customs blueprint, as well as the methodological approaches of the Eurasian Economic Commission on the analysis of the level of customs development. The formed methodological approaches, as well as proposals, can be used to develop by the Eurasian Economic Commission (Commission) a methodology for analyzing the level of development of customs regulation in the Member States of the Union, as well as creating in the future the EEU Code of Customs Standards, as a legal instrument and measure in the formation of strategic planning documents that set the main vectors for further integration interaction in the Union. Social Consequences. The study is associated with the implementation of the provisions of the Strategic Directions for the Development of Eurasian Economic Integration until 2025 in Direction 3 «Improvement of customs regulation within the Union». Practical value. The results of the study are of interest to the customs cooperation bloc of the Commission, they can be used by specialists from the customs services of the EEU Member States, experts of the Commission to organize strategic planning and form the legal foundations for the modernization of the Union's law. Conclusions and proposals, as well as the developed survey forms, can be recommended for consideration at the WCO working group on performance management as a regional (Eurasian) experience. The article is recommended to researchers, teachers, students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and «Jurisprudence». Originality/value. The research material is based on an analysis of the practical aspects of the activities of the Commission, the customs authorities of the Member States of the Union and is the result of a comprehensive study of the issue on improvement the law of the Union based on best practices of customs regulation and the legal instruments and tools of the World Customs Organization.