Annotation

This article presents the results of an analysis of the legal framework governing mutual administrative assistance between the customs authorities of the Russian Federation and those of other EAEU member states, on the one hand, and between the customs authorities of the Russian Federation and those of non-EAEU foreign states, on the other hand, as well as the law enforcement practice that has developed on this basis. The authors identify and substantiate significant differences between these institutions, reflected in the number and specific features of the types of mutual administrative assistance provided for in the relevant legal sources, the procedures for the submission and execution of requests, the exchange of information, its legal status, etc. The authors demonstrate that mutual administrative assistance is generally regarded as a supplementary, non-mandatory mechanism aimed at enhancing the effectiveness of national customs authorities. By contrast, within the EAEU framework, it constitutes an indispensable and fundamental condition for the functioning of the EAEU and a guarantee of the implementation of uniform customs regulation in the EAEU. In this context, it is undergoing a fundamental legal transformation, giving rise to a distinct legal institution within EAEU law — the institution of cooperation between the customs authorities of EAEU member states.