Peculiarities of the legal regulation of customs transit procedures in the eurasian economic union countries

Abstract

The relevance of this study arises from the increasing significance of customs transit in the integration processes within the Eurasian Economic Union (EAEU), particularly in light of the need for digitalisation and the harmonisation of regulatory approaches among member states. The purpose of the study was to identify legal and practical discrepancies in the regulation of transit procedures, as well as to develop recommendations for the unification of approaches, which would enhance the efficiency of the transit system, foster integration, and minimise administrative barriers in foreign economic activity. The methodological foundation of the study was a comparative legal analysis of the regulatory frameworks governing transit procedures in Armenia, Kazakhstan, and Kyrgyzstan, incorporating international standards, decisions of supranational bodies, and elements of the structural-functional approach. The study revealed the absence of a unified enforcement mechanism, limited mutual recognition of customs procedures, and significant discrepancies in the legal regulation of guarantees for carrier liability. In the case of Armenia, where additional inspections are conducted even when a valid transit carnet is presented, a breach of the principle of continuous customs supervision was identified. A low level of technical compatibility among national information technology (IT) systems was also recorded, complicating the implementation of electronic document flows and leading to the duplication of procedures. Disparities in the application of risk management systems (RMS) were observed, with some countries relying on manual analysis models in contrast to others employing automated platforms utilising machine learning. The findings indicate a pressing need to unify law enforcement practices and to establish an integrated digital infrastructure to ensure an effective transit regime.