The development of customs law in the scope of Eurasian integration
The subject. The paper is devoted to the main trends of the Russian customs law at the present stage. The purpose of the paper is to determine the place of customs law in the system of Russian law and to identify the features of its impact on the development of integration within the EAEU. The methodological basis for the study: general scientific methods (analysis, synthesis, comparison, description); private and academic (interpretation, formal-legal). Results, scope. Despite all the variety of social relations that make up the subject of customs law, their core is the relationship associated with the management of customs authorities, regulated by the rules of administrative law. In this regard, the allocation of customs law as an independent branch of law, in our opinion, is premature. Further development of integration within the EAEU has necessitated the development and adoption of a new codified legal act regulating public relations in the field of customs. Analysis of the provisions of the customs code of the EAEU revealed the following innovations, confirming the thesis on the simplification of regulation in the sphere of customs affairs: - reduction of terms of performance of separate customs operations; - priority of electronic Declaration form; - improvement of the Institute of customs control; - further development of the Institute of authorized economic operators. Conclusions. Customs law is a sub-branch of administrative law at present. A natural consequence of the integration processes is the transformation of the domestic customs law into an alloy of international law, integration law (acts of the EAEU) and national law.