
doi: 10.12737/11963
This article presents a comparative analysis of customs duties as a form of customs fees levied in the states - members of the Customs Union Eurasian economic union. Based on the analysis, the suppositions about the reasons for the differences in the bases and the number of customs duties in the states - members of the Customs Union EAEU are made. The author states his position on the need for an unambiguous interpretation of the definition of «customs duties», which will eventually allow to set common types of customs duties in the national legislation of each Member State of the Customs Union EAEU.
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