Annotation

This article is devoted to the analysis of the main directions for improving the legal regulation of the institute of preliminary information provision to the customs authorities of the EAEU member states. Based on the practice of expert interaction with representatives of authorized state bodies and the business community of the EAEU countries, the article examines debatable issues that determine the vector of development of this institute: the method and level of regulation for the submission of preliminary information, the possibility of its use when exporting goods from the customs territory of the EAEU, the expansion of the scope of application of information submitted in electronic form, clarification of the definition of "preliminary information", grounds for refusal of its registration, as well as issues of interaction between customs authorities and other regulatory authorities. Based on a comparison of the national positions of the EAEU member states, points of divergence and points of convergence in the approaches of these countries have been identified, and options for their phased harmonization have been proposed.