About some issues of interpretation and application of the terms in the customs legislation of the Customs union
The article gives a legal analysis of the terms used in the regulations of the Customs code of the Customs union. The homonymous notions of the General annex to the Kyoto Convention and of the European Communitys customs code are considered. The different wordings of the defi nitions of the customs terms are proposed. The inexpediency for certain legal rules to be in the text of the Customs code of the Customs union is justifi ed.