
Dear readers! This is the fifth issue of the LOGISTICS journal, dedicated to the current challenges of modern logistics.
Dear readers! We present you a new issue of the magazine dedicated to current logistics issues.
Dear readers! We present you the third issue of the journal dedicated to current issues in the logistics industry.
Annotation. The article examines the issues of harmonization of the procedure for customs declaration of goods in the EAEU. The author analyzed the existing approaches to the implementation of electronic declaration in the EAEU member states, conducted a comparative analysis of the provisions of national legislation on customs regulation, and identified the features of administrative penalties for offenses in the field of customs declaration. In conclusion, practical recommendations are provided for improving the customs declaration of goods in the EAEU.
Key words. Customs declaration, non-declaration, sanctions, electronic declaration, legislation, EAEU, harmonization.