Customs control as a catalyst for the development of entrepreneurship in the Eurasian economic union

Abstract

The purpose of the article is to study the issues of concept and place of customs control in the framework of the EAEU, as well as to highlight the main features of customs control under the new legislation and its impact on entrepreneurship. The methodological basis of this research includes the dialectical method of cognition based on a system of General scientific and private-scientific methods: the logical method (in the statement of material, formulation of conclusions); the historical method (in the process of researching the evolution of ideas about customs control); and statistical method (in the process of analysis and synthesis of material); content analysis (the analysis of individual provisions of legislative acts, scientific works), method of system analysis (with determination of the place of customs control in the customs control system of the CC CU and the EURASEC) and others. The innovative nature of the Customs Code of the EAEC, which greatly simplifies and accelerates the conduct of customs control, makes it possible to believe that its implementation will ultimately contribute to the growth of trade volumes and will become one of the tools for the development of entrepreneurship.