The Concept of Import of Goods in the Context of Customs Procedures
The paper, based on comparative analysis of the legislation of the Russian Federation and acts of the Eurasian Economic Union, examines the legislative definition of the concept of import of goods, different approaches to understanding of the concept under consideration. The legislator’s definition of imports as importation of goods without the obligation to re-export them is not entirely consistent with the description of customs procedures in customs legislation, which gives rise to problems in law enforcement. In particular, the importation of alcoholic products by duty-free shops is considered as imports, which results in the requirement to obtain a license for the purchase (import) of alcohol products. The author highlights the discrepancy between this requirement and the law of the Eurasian Economic Community and the lack of uniformity of judicial practice on this issue. Conflicts of this kind in accordance with the Constitution of the Russian Federation and the Customs Code of the EAEU should be resolved in favor of international agreements. It is proposed to exclude the obligation to obtain a license to import alcohol products for duty-free shops.