The Customs Code of the Eurasian Economic Union and the Customs Code of the European Union: A Comparative Legal Analysis of Approaches to Harmonization of the Relationships in the Customs Affairs Sector

The Dynamic development of the economy, increased competition between producers of material goods, and the need to expand sales markets leads to the need to increase trade between countries. Administrative barriers have a significant impact on the speed of movement of goods, and as a result on the amount of material and time costs associated with their movement. The development of international trade, which is directly dependent on the effectiveness of customs procedures, required the approval of common principles and approaches to the simplification of customs formalities, which are enshrined in the International Convention on the simplification and harmonization of customs procedures from may 18, 1973.