Subject The article considers the role of unification and harmonization of regulatory and legal framework in the sphere of customs payments of the EAEU member countries. Objectives The study aims to provide a rationale for unification and harmonization of laws of the EAEU member countries on certain customs payments, namely, indirect taxes (VAT and excise duties) and customs duties. Methods The study draws upon the system method of scientific knowledge, general theoretical methods of research (analysis, synthesis, comparison, description), and specific scientific methods (formal logic and comparative legal techniques). Results I investigated the customs legislation on customs duties at national and supranational levels within the EAEU, performed a comparative analysis of customs payments in the EAEU member countries, and highlighted problems of laws and regulations harmonization. Conclusions It is crucial to align the value added tax (hereinafter – VAT) and the rates of excise duties on different goods in the EAEU, and harmonize laws and tax policies of the EAEU member countries. The difficulty in solving the specified problems is that the levels of socio-economic development, approaches and priorities of the EAEU member countries are different, and their laws reflect the needs of each particular State.
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