This policy paper provides a comprehensive analysis of the e-commerce sector within the Eurasian Economic Union (EAEU), highlighting its challenges, opportunities, and potential for driving economic growth. It sets forth a series of well-crafted policy recommendations aimed at establishing a conducive environment for e-commerce development. By implementing these measures, policymakers can fully unleash the potential of e-commerce, fostering economic growth, and advancing digital inclusion. As the e-commerce sector flourishes, it necessitates the establishment of a fair and efficient regulatory framework to facilitate smooth cross-border transactions. Addressing the custom regulation and taxation of e-commerce transactions requires collaborative efforts. Policymakers must strive to develop transparent and equitable customs and taxation systems that prevent tax evasion while easing the burden on small and medium-sized enterprises. One essential consideration is the implementation of destination-based taxation, ensuring that taxes are paid in the countries where products and services are consumed. This approach fosters fairness and discourages tax avoidance strategies. The policy paper aims to propose specific measures to enhance e-commerce custom regulation, effectively tackling the unique challenges presented by online trade. Leveraging technology and fostering international cooperation are pivotal in designing streamlined customs processes, creating an enabling environment for e-commerce growth. Such endeavors will ensure compliance, minimize illicit activities, and foster a flourishing e-commerce landscape within the EAEU.