Subject The article addresses the nature and content of the system of tariff preferences within the Customs Union of the EEU. Objectives The study aims to explain the role of tariff preferences in the economic policy of the EEU, identify main problems and focal areas of tariff preferences development in the framework of the EEU Customs Union. Methods I employ the systematic approach to scientific knowledge, general theoretical methods of research (analysis, synthesis, comparison, description) and specific techniques of formal logic and comparative legal studies. Results The paper explores basic elements of the system of tariff preferences, stages and procedures for granting preferences in the EEU. It presents calculations of import customs duties based on tariff preferences, and describes main relevant documents. Conclusions The key point for the purposes of customs control is determination of the country of goods origin. Main advantages of tariff preferences include simplification of foreign economic relations, foreign trade increase, geographic expansion of imports, strengthened economic position of countries. One of main problems is confirmation of the certificate of origin of goods, as fake certificates entail less customs duties, and, therefore, less budget revenues.
Matseiko V.N., Churikova S.Yu. [Specifics of import regulation of the Russian economy]. Problemy sovremennoi nauki = Problems of Modern Science, 2015, no. 20, pp. 149–156. (In Russ.)
Gorokhov V.N. [Main areas of Customs Union's preferences system development]. Nauka, obrazovanie, obshchestvo: problemy i perspektivy razvitiya. Sbornik nauchnykh trudov po materialam Mezhdunarodnoi nauchno-prakticheskoi konferentsii [Proc. Sci. Int. Conf. Science, Education, Society: Problems and Prospects for Development]. Tambov, Yukom Publ., 2014, pp. 35–38. (In Russ.)
Kyzhyrova U.Zh., Baysalov A.D., Ilyasova B.K. Legal basis of the Customs Union. European Science Review, 2015, no. 3-4, pp. 121–122.
Titkova A.A. [Underpinning the characteristics of tariff benefits and preferences as factors affecting the international trade relations]. Obrazovanie i nauka bez granits: sotsial'no-gumanitarnye nauki = Education and Science Without Borders: Social Sciences and Humanities, 2015, no. 1, pp. 303–304. (In Russ.)
Efremova E.I. [Analysis of problems associated with determination of the country of origin of goods for customs purposes]. Sbornik trudov IV Vserossiiskogo kongressa molodykh uchenykh. St. Petersburg, Publ. Sankt-Peterburgskii natsional'nyi issledovatel'skii universitet informatsionnykh tekhnologii, mekhaniki i optiki [Proc. 4th All-Russia Congress of Young Scientists], 2015, pp. 136–142. (In Russ.)
Afanas'eva N.A. Primenenie tamozhennykh preferentsii v tamozhennom soyuze. V kn.: Integratsiya nauki i praktiki v sovremennykh usloviyakh [Application of customs preferences of the Customs Union. In: Integration of science and practice in modern conditions]. Moscow, Pero Publ., 2016, pp. 113–118.
Remchukova V.K. [Preferential rules for determining the country of origin of goods under globalization of production]. Gorizonty ekonomiki = Horizons of Economy, 2015, no. 6, pp. 91–103. (In Russ.)
Bykovskaya I.V. [Specifics of applying tariff privileges and preferences in the Customs Union]. Evolyutsiya sovremennoi nauki. Sbornik statei Mezhdunarodnoi nauchno-prakticheskoi konferentsii [Proc. Int. Sci. Conf. Evolution of Modern Science]. Ufa, Aeterna Publ., 2015, pp. 90–93. (In Russ.)
Filippova A.Yu. [Analysis of exemptions from customs duties in the Russian Federation]. Nauchno-metodicheskii elektronnyi zhurnal Kontsept, 2015, no. 5, pp. 61–65. (In Russ.) Available at: Link.
Ivanova I.O., Karavai I.G. [Determination of the country of origin of goods and application in customs procedures]. Innovatsionnaya ekonomika i obshchestvo = Innovative Economy and Society, 2015, no. 1, pp. 53–60. (In Russ.)
Barbysheva G.I., Kovshova Yu.A. [Country of origin as a factor of customs value formation of goods]. Nauchnyi al'manakh = Science Almanac, 2016, no. 6-1, pp. 28–33. (In Russ.)
Bykovskaya I.V., Il'inova O.O. [Practical application of the unified system of tariff preferences of the Eurasian Economic Union]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions, 2016, vol. 2, no. 4, pp. 201–206. (In Russ.)
Nikolaev A.S. [Specifics of tariff preferences application in the Russian Federation within the Eurasian Economic Union]. Sbornik trudov IV Vserossiiskogo kongressa molodykh uchenykh [Proc. 4th All-Russian Congress of Young Scientists]. St. Petersburg, ITMO University Publ., 2015, pp. 299–303. (In Russ.)
Naumova T.S., Kholostyakova K.V. [Tariff preferences: The institutional dimension of application]. Obshchestvo: politika, ekonomika, pravo = Society: Politics, Economics, Law, 2016, no. 8, pp. 43–49. (In Russ.)
Sukharev A.N. Evraziiskii ekonomicheskii soyuz kak zona edinoi valyuty. V kn.: Problemy vyzhivaniya i razvitiya ekonomiki Rossii: monografiya [Eurasian Economic Union as a single currency area. In: Problems of survival and development of Russian economy: a monograph]. Tver, TSU Publ., 2016, 176 p.
Poddubnaya A.A. [Efficiency of implementation of the tariff preferences system in the Eurasian Economic Union]. Osobennosti gosudarstvennogo regulirovaniya vneshnetorgovoi deyatel'nosti v sovremennykh usloviyakh. Materialy III vserossiiskoi nauchno-prakticheskoi konferentsii: v 2 ch [Proc. 3rd Int. Sci. Conf. Specifics of State Regulation of Foreign Trade Activity in Modern Conditions: in 2 parts]. Rostov, Rostov Branch of Russian Customs Academy Publ., 2016, pp. 215–221. (In Russ.)
Kadochnikov P.A., Ptashkina M.G. [On the need to amend the system of tariff preferences of the EAEU]. Rossiiskii vneshneekonomicheskii vestnik = Russian Foreign Economic Journal, 2015, no. 6, pp. 3–9. (In Russ.)
Sukharev A.N. Modernizatsiya makrofinansovogo mekhanizma v Rossii. V kn.: Modernizatsiya mekhanizmov razvitiya ekonomiki Rossii: monografiya [Modernization of macro-financial mechanism in Russia. In: Modernizing the mechanisms of economic development in Russia: a monograph]. Tver, TSU Publ., 2016, 116 p. (In Russ.)
Orobets L.V., Stolyarova V.A. [Improving the functions of the Customs Union's common system of preferences]. Akademicheskii vestnik Rostovskogo filiala Rossiiskoi tamozhennoi akademii = Academic Bulletin of Rostov Branch of Russian Customs Academy, 2012, no. 2, pp. 161–166. (In Russ.)
Bobrova K.S. [Areas of improving the unified system of tariff preferences of the EAEU based on the world practice]. Osobennosti gosudarstvennogo regulirovaniya vneshnetorgovoi deyatel'nosti v sovremennykh usloviyakh. Materialy III vserossiiskoi nauchno-prakticheskoi konferentsii: v 2 ch. [Proc. 3rd Int. Sci. Conf. Specifics of State Regulation of Foreign Trade Activity in Modern Conditions: in 2 parts]. Rostov, Rostov Branch of Russian Customs Academy Publ., 2016, pp. 64–71. (In Russ.)
